Country tables, 1995-2022 – Non-tax revenues

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Botswana	..	..	26.9	19.3	19.4	17.1	16.8	15.2	16.4	14.7
Cabo Verde	21.2	7.6	9.6	8.8	7.0	5.0	7.2	6.3	5.3	3.9
Cameroon	2.9	7.0	5.8	4.1	3.8	3.2	3.5	2.3	2.7	4.0
Chad	..	..	..	3.9	3.9	4.5	3.8	4.2	1.9	2.7
Congo	..	13.8	5.9	23.3	8.5	16.2	17.2	10.6	15.0	23.7
Congo, Dem. Rep.	..	..	..	6.0	4.4	2.7	2.3	2.3	4.6	3.9
Côte d'Ivoire	0.7	0.8	1.6	1.2	2.4	1.5	1.5	1.3	1.3	1.2
Egypt	..	..	6.6	8.1	6.4	4.4	4.0	4.1	4.4	4.9
Equatorial Guinea	..	..	24.4	18.8	15.0	13.6	9.3	6.3	9.8	23.1
Eswatini	10.9	12.5	15.8	8.1	14.5	11.9	13.1	14.8	10.9	9.6
Gabon	..	..	..	0.1	0.6	5.3	5.7	4.5	5.7	7.8
Ghana	..	1.6	3.0	3.7	4.9	3.3	3.2	2.8	2.7	3.3
Guinea	..	2.3	1.7	0.8	1.1	2.9	2.2	2.2	2.1	2.6
Kenya	..	..	1.7	1.2	1.5	2.1	2.1	3.8	2.3	2.0
Lesotho	..	..	26.9	33.4	29.6	25.6	26.0	34.6	31.4	22.1
Madagascar	0.0	2.8	5.4	3.0	1.5	3.0	3.4	2.9	1.0	1.6
Malawi	..	..	5.2	7.8	3.1	1.8	2.0	1.5	4.6	2.0
Mali	5.9	5.8	5.3	4.9	2.6	2.4	3.2	2.3	1.9	1.6
Mauritania	..	..	..	6.3	6.4	6.8	5.5	4.6	4.7	4.0
Mauritius1	3.4	2.7	2.3	3.7	2.7	4.2	2.8	3.2	2.3	3.9
Morocco	..	2.1	2.8	3.3	3.6	3.4	4.0	3.2	2.8	2.9
Mozambique	..	..	..	8.3	4.9	5.3	4.3	6.8	5.8	7.4
Namibia	..	..	..	9.4	14.0	11.8	12.7	14.6	10.4	11.0
Niger	..	4.1	6.3	4.7	5.8	7.3	7.8	8.3	8.1	5.5
Nigeria2	..	..	..	7.9	3.1	3.3	3.9	3.4	4.0	4.6
Rwanda	..	9.9	11.1	11.6	8.6	7.8	7.2	7.8	8.6	8.7
Senegal	..	1.6	1.8	2.6	3.5	3.4	2.8	3.4	3.4	2.4
Seychelles	..	..	..	6.2	6.5	6.1	5.4	6.9	8.1	6.3
Sierra Leone	..	..	8.2	5.7	6.3	4.7	6.4	8.6	7.6	9.2
Somalia	..	..	..	..	0.8	1.7	2.0	4.1	2.4	5.2
South Africa	0.5	0.4	0.5	0.5	0.4	0.5	0.5	0.6	0.7	0.7
Togo	..	1.3	2.0	8.1	3.0	5.6	4.9	3.9	3.0	3.6
Tunisia	..	2.3	2.5	2.7	1.9	2.9	3.1	3.0	2.8	4.3
Uganda	3.5	4.7	5.7	1.8	1.2	1.0	1.3	1.3	1.9	1.4
Zambia	..	..	..	..	2.2	1.7	1.7	2.1	3.4	2.5
Africa (35) average3	..	..	..	..	5.9	5.8	5.8	5.9	5.8	6.2

.. Not available

Note: The figures include sub-national government non-tax revenues for Eswatini, Kenya (2014 onwards), Mauritius, Morocco, Nigeria (2010 onwards), and Somalia (2019 onwards). Sub-national government non-tax revenues are not available in other countries. See the country tables in Chapter 6 for further information.

1. Data for Mauritius are on a July-June fiscal year basis except for the years 2010-15 when they were reported on a calendar year basis. Please see Chapter 6 for more details.

2. Non-tax revenues reported for Nigeria include revenues collected by Local Government Areas (LGAs). These revenues are reported under "Miscellaneous and unidentified revenue" although they include some tax revenues.

3. Represents an unweighted average of the 35 African countries in this publication. Data on tax revenues were available for Burkina Faso for this edition, but not non-tax revenues.

	Grants	Property income				Sales of goods and services	Fines, penalties and forfeits	Miscellaneous and unidentified revenue
	Grants	Total	Rents and royalties	Interest and dividends	Other property income	Sales of goods and services	Fines, penalties and forfeits	Miscellaneous and unidentified revenue
Botswana	0.0	9.0	2.3	6.8	0.0	0.3	0.0	5.4
Cabo Verde	0.7	0.1	..	..	..	2.2	0.1	0.6
Cameroon	0.4	3.1	3.0	0.1	0.0	0.2	0.3	0.0
Chad	0.9	1.4	1.4	0.0	0.0	0.0	0.1	0.2
Congo	0.6	23.1	22.9	0.0	0.2	0.0	0.0	0.0
Congo, Dem. Rep.	1.6	1.7	1.5	0.1	0.0	0.3	0.3	0.0
Côte d'Ivoire	0.5	0.3	0.2	0.1	0.0	0.2	0.0	0.2
Egypt	0.0	1.3	0.4	0.9	0.0	2.3	0.0	1.3
Equatorial Guinea	0.0	22.7	9.6	13.0	0.1	0.3	0.0	0.0
Eswatini	0.2	1.9	0.1	1.8	0.0	0.2	0.0	7.2
Gabon	0.0	7.7	7.2	0.5	0.0	0.0	0.1	0.0
Ghana	0.2	1.8	0.7	1.1	0.0	1.3	0.0	0.0
Guinea	0.5	1.5	1.1	0.5	0.0	0.2	0.0	0.4
Kenya	0.3	0.6	0.0	0.6	0.0	0.4	0.0	0.6
Lesotho	2.9	5.5	5.0	0.5	0.0	0.0	0.0	13.7
Madagascar	1.3	0.3	0.1	0.2	0.0	0.0	0.0	0.0
Malawi	1.3	0.1	0.0	0.1	0.0	0.6	0.0	0.0
Mali	0.4	0.7	0.0	0.7	0.0	0.2	0.1	0.1
Mauritania	0.0	3.6	3.1	0.5	0.0	0.2	0.1	0.0
Mauritius	0.4	2.4	0.2	0.2	2.0	1.0	0.1	0.2
Morocco	0.0	0.9	0.3	0.6	0.0	1.1	0.2	0.7
Mozambique	4.1	1.8	1.1	0.7	0.0	1.4	0.1	0.0
Namibia	0.0	3.4	1.2	2.2	0.0	0.8	0.0	6.7
Niger	4.7	0.4	0.2	0.1	0.0	0.1	0.1	0.2
Nigeria1	0.5	2.9	2.9	0.0	0.0	0.0	0.0	1.1
Rwanda2	5.8	..	..	..	..	..	..	2.8
Senegal	0.9	0.7	0.4	0.3	..	0.1	0.0	0.7
Seychelles	1.4	2.9	0.8	2.1	0.0	1.8	0.0	0.2
Sierra Leone	6.6	0.9	0.9	0.0	0.0	1.1	0.0	0.6
Somalia	4.2	0.1	0.1	0.0	0.0	0.9	0.0	0.0
South Africa	0.0	0.5	0.4	0.1	0.0	0.1	0.1	0.0
Togo	2.5	0.6	0.1	0.6	0.0	0.2	0.0	0.2
Tunisia	1.0	2.6	2.1	0.5	0.0	0.0	0.5	0.2
Uganda	0.7	0.0	0.0	0.0	0.0	0.7	0.0	0.0
Zambia	0.4	2.1	2.1	0.0	0.0	0.0	0.0	0.0
Africa (35) average3	1.3	3.2	2.2	1.1	0.1	0.5	0.1	1.2

.. Not available

Note: The figures include sub-national government non-tax revenues for Eswatini, Kenya (2014 onwards), Mauritius, Morocco, Nigeria (2010 onwards), and Somalia (2019 onwards). Sub-national government non-tax revenues are not available in other countries. See the country tables in Chapter 6 for further information.

1. Non-tax revenues reported for Nigeria include revenues collected by Local Government Areas (LGAs). These revenues are reported under "Miscellaneous and unidentified revenue" although they include some tax revenues.

2. For Rwanda, “Miscellaneous and unidentified revenue” includes non-tax fines, administrative fees and revenue from public property and public assets for Rwanda. These data could not be disaggregated to allocate revenue to the relevant non-tax revenue categories.

3. Represents an unweighted average of the 35 African countries in this publication. Data on tax revenues were available for Burkina Faso for this edition, but not non-tax revenues.

	Grants	Property income				Sales of goods and services	Fines, penalties and forfeits	Miscellaneous and unidentified revenue
	Grants	Total	Rents and royalties	Interest and dividends	Other property income	Sales of goods and services	Fines, penalties and forfeits	Miscellaneous and unidentified revenue
Botswana	0.0	61.5	15.3	46.2	0.0	1.9	0.1	36.5
Cabo Verde	18.6	3.8	..	..	..	57.9	3.2	16.5
Cameroon	9.4	78.0	75.2	2.8	0.0	6.0	6.3	0.3
Chad	33.4	51.6	51.6	0.0	0.0	1.2	5.2	8.6
Congo	2.6	97.3	96.7	0.0	0.7	0.0	0.0	0.0
Congo, Dem. Rep.	40.9	42.6	39.5	3.1	0.0	8.7	7.6	0.2
Côte d'Ivoire	43.0	21.3	16.0	5.4	0.0	19.0	0.0	16.6
Egypt	0.7	25.8	7.3	18.2	0.3	46.4	0.8	26.3
Equatorial Guinea	0.0	98.5	41.6	56.3	0.6	1.4	0.0	0.1
Eswatini	2.4	20.2	1.5	18.2	0.4	2.6	0.5	74.4
Gabon	0.0	98.7	92.3	6.5	0.0	0.4	0.9	0.0
Ghana	5.6	54.4	21.5	32.9	0.0	39.1	0.0	0.9
Guinea	18.5	58.5	40.8	17.7	0.0	7.3	0.4	15.4
Kenya	16.7	29.9	0.6	28.2	1.1	20.9	0.6	32.0
Lesotho	13.2	24.8	22.5	2.3	0.0	0.2	0.0	61.8
Madagascar	80.7	16.9	6.0	10.9	0.0	1.3	0.1	1.0
Malawi	63.0	4.6	0.0	4.6	0.0	30.4	2.0	0.0
Mali	28.8	46.7	1.5	43.2	2.0	10.6	7.0	6.8
Mauritania	0.0	90.4	78.2	12.2	0.0	5.2	3.5	1.0
Mauritius	8.9	60.3	5.4	3.9	50.9	24.3	2.2	4.2
Morocco	0.0	31.8	10.1	21.7	0.0	36.6	6.0	25.6
Mozambique	54.8	24.6	15.4	9.2	0.0	19.1	1.4	0.1
Namibia	0.0	31.0	10.8	20.2	0.0	7.6	0.4	61.0
Niger	85.0	7.2	4.5	2.7	0.1	1.8	2.5	3.4
Nigeria1	11.8	63.6	63.6	0.0	0.0	0.0	0.0	24.7
Rwanda2	67.2	..	..	..	..	..	..	32.8
Senegal	37.9	30.4	16.6	13.8	..	2.9	0.0	28.9
Seychelles	21.9	46.0	12.6	33.4	0.0	29.5	0.0	2.7
Sierra Leone	72.5	9.8	9.8	0.0	0.0	11.6	0.0	6.1
Somalia	79.9	2.0	2.0	0.0	0.0	17.6	0.0	0.4
South Africa	2.0	76.4	57.9	18.5	0.0	9.1	11.0	1.5
Togo	69.5	17.9	1.8	16.1	0.0	6.6	0.2	5.8
Tunisia	22.5	61.2	48.5	12.7	0.0	0.9	10.9	4.5
Uganda	51.4	0.5	0.5	0.0	0.0	48.1	0.0	0.0
Zambia	15.8	83.5	83.5	0.0	0.0	0.1	0.6	0.0
Africa (35) average3	28.0	43.3	28.8	14.0	1.8	14.0	2.2	14.3

.. Not available

Note: The figures include sub-national government non-tax revenues for Eswatini, Kenya (2014 onwards), Mauritius, Morocco, Nigeria (2010 onwards), and Somalia (2019 onwards). Sub-national government non-tax revenues are not available in other countries. See the country tables in Chapter 6 for further information.

1. Non-tax revenues reported for Nigeria include revenues collected by Local Government Areas (LGAs). These revenues are reported under "Miscellaneous and unidentified revenue" although they include some tax revenues.

2. For Rwanda, “miscellaneous and unidentified revenues” includes non-tax fines, administrative fees and revenue from public property and public assets for Rwanda. These data could not be disaggregated to allocate revenue to the relevant non-tax revenue categories.

3. Represents an unweighted average of the 35 African countries in this publication. Data on tax revenues were available for Burkina Faso for this edition, but not non-tax revenues.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Botswana	..	..	2 650	2 558	2 704	2 897	2 734	2 408	3 149	2 995
Cabo Verde	114	46	100	161	122	104	161	115	106	87
Cameroon	295	720	1 140	1 134	1 220	1 293	1 407	951	1 208	1 783
Chad	..	..	..	561	572	685	568	608	298	443
Congo	..	499	390	3 065	1 015	2 397	2 399	1 217	2 011	3 307
Congo, Dem. Rep.	..	..	..	1 330	1 783	1 273	1 162	1 143	2 651	2 574
Côte d'Ivoire	108	121	386	414	1 108	879	910	814	957	873
Egypt	..	..	6 196	18 520	22 574	11 609	12 794	15 564	18 697	23 167
Equatorial Guinea	..	..	1 995	3 062	1 978	1 785	1 057	626	1 199	2 713
Eswatini	208	212	508	367	581	552	573	620	529	464
Gabon	..	..	..	21	92	897	964	692	1 154	1 635
Ghana	..	178	730	1 612	2 419	2 195	2 161	1 951	2 114	2 360
Guinea	..	95	79	55	93	346	300	317	339	518
Kenya	..	..	424	514	1 037	1 819	2 008	3 815	2 464	2 248
Lesotho	..	..	466	788	651	632	604	724	761	514
Madagascar		128	315	297	173	415	485	373	142	240
Malawi	..	..	262	723	268	173	214	177	564	253
Mali	197	173	329	519	336	408	552	414	371	292
Mauritania	..	..	..	357	397	505	432	385	428	388
Mauritius1	140	128	161	372	323	593	406	413	269	481
Morocco	..	873	1 889	3 323	3 961	4 311	5 104	3 901	4 003	3 837
Mozambique	..	..	..	943	789	797	666	972	941	1 367
Namibia	..	..	..	1 088	1 572	1 578	1 531	1 609	1 296	1 378
Niger	..	92	275	366	560	934	1 003	1 138	1 205	854
Nigeria2	..	..	..	29 232	15 114	13 719	17 608	14 502	17 764	21 779
Rwanda	..	203	328	712	736	756	744	792	945	1 153
Senegal	..	96	200	412	621	784	647	826	939	659
Seychelles	..	..	..	60	93	108	100	96	120	129
Sierra Leone	..	..	133	146	268	191	259	350	316	375
Somalia	..	..	..	..	57	140	192	373	236	546
South Africa	790	596	1 399	2 211	1 406	2 093	2 034	1 868	2 970	2 676
Togo	..	27	61	384	174	391	342	287	254	294
Tunisia	..	529	831	1 257	891	1 229	1 305	1 275	1 292	1 975
Uganda	241	367	665	438	383	317	455	509	755	621
Zambia	..	..	..	..	477	442	395	388	747	738
Africa (35) average3	..	..	..	..	1 901	1 693	1 836	1 777	2 091	2 449

.. Not available

Note: The figures include sub-national government non-tax revenues for Eswatini, Kenya (2014 onwards), Mauritius, Morocco, Nigeria (2010 onwards), and Somalia (2019 onwards). Sub-national government non-tax revenues are not available in other countries. See the country tables in Chapter 6 for further information.

1. Data for Mauritius are on a July-June fiscal year basis except for the years 2010-15 when they were reported on a calendar year basis. Please see Chapter 5 for more details.

2. Non-tax revenues reported for Nigeria include revenues collected by Local Government Areas (LGAs). These revenues are reported under "Miscellaneous and unidentified revenue" although they include some tax revenues.

3. Represents an unweighted average of the 35 African countries in this publication. Data on tax revenues were available for Burkina Faso for this edition, but not non-tax revenues.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	..	14 034	17 412	27 953	29 941	29 844	27 330	35 982	37 967
Grants	..	..	0	210	74	1	24	28	26	2
Grants	..	..	0	210	74	1	24	28	26	2
IMF Gold Sales	..	..	0	0	0	0	0	0	0	0
Property income	..	..	9 159	9 914	11 152	14 171	15 114	10 296	21 151	23 353
Rents and royalties	..	..	1 589	2 071	3 223	3 403	3 476	2 069	4 912	5 818
Mineral Royalties	..	..	1 577	2 057	3 215	3 383	3 463	2 062	4 903	5 809
Royalties and Dividends	..	..	0	0	0	0	0	0	0	0
Rent of Land	..	..	12	14	8	20	13	7	9	9
Interest and dividends	..	..	7 569	7 842	7 929	10 768	11 638	8 227	16 239	17 535
Mineral Dividends	..	..	6 573	7 054	6 766	9 905	6 547	4 196	10 473	17 105
Bank of Botswana Revenue	..	..	741	700	1 133	740	5 049	4 009	5 581	425
Profits From Public Enterprises	..	..	171	61	18	117	10	21	3	3
Interest: Parastatals (DDF)	..	..	38	20	8	1	29	0	48	0
Interest: Local Authorities	..	..	1	0	0	0	0	0	0	0
Interest: Deposits	..	..	46	8	4	5	3	0	0	1
Other interest revenue	..	..	0	0	0	0	0	0	134	0
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	908	1 047	811	930	656	478	549	710
Motor vehicle revenues	..	..	342	363	50	36	40	34	37	44
Petrol, Oil and Lubricants	..	..	54	182	231	217	111	67	25	22
Water revenues	..	..	167	42	2	2	2	3	4	4
Fees and charges	..	..	84	107	129	123	137	68	121	240
Rent of buildings and equipment	..	..	73	86	97	97	99	100	109	115
Sale of livestock	..	..	2	5	2	2	1	1	1	3
Registrations, licences and certificates	..	..	19	22	33	33	39	29	45	53
Other sales of goods and services	..	..	167	242	269	419	227	176	207	229
Fines, penalties and forfeits	..	..	36	31	93	42	60	62	100	46
Traffic fines	..	..	0	0	44	0	0	0	0	0
Court fines	..	..	19	20	38	22	23	34	29	20
Bond revenues	..	..	1	1	1	1	2	1	3	0
Income tax penalty	..	..	11	0	0	0	0	0	0	0
Other fines, penalties and forfeits	..	..	5	10	11	19	36	27	69	25
Miscellaneous and unidentified revenue	..	..	3 931	6 210	15 823	14 797	13 991	16 466	14 157	13 857
SACU revenue	..	..	3 930	6 207	15 818	14 789	13 976	16 459	14 148	13 845
Recovery of arrears of revenue	..	..	0	3	5	8	14	6	8	12
Revenue from local authorities	..	..	0	0	0	0	0	0	0	0
Reimbursement of medical claims (revenue)	..	..	1	1	1	1	1	0	1	0
Total tax and non-tax revenue	..	..	22 071	31 712	47 285	53 229	54 201	49 303	68 236	73 200

.. Not available

Note: Data are on a fiscal year basis beginning 1st April. For example, the data for 2022 represent April 2022 to March 2023.

The data are on a cash basis.

Figures exclude non‑tax revenues collected by sub-national governments as the data are not available.

Source: Botswana Ministry of Finance and Economic Development, and Statistics Botswana.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	8 744	5 372	8 902	13 396	12 116	10 368	16 034	11 105	9 885	9 105
Grants	6 848	3 931	6 610	9 440	3 958	2 265	6 145	5 302	3 519	1 692
Current transfers from foreign governments	6 848	0	0	0	370	851	551	571	2 851	864
Budget aid	0	..	..	..	0	0	0	0	1 267	0
Food aid	1 064	..	..	..	0	0	0	0	0	8
Direct donations	5 161	..	..	..	353	846	548	571	1 575	820
Other current transfers	623	..	..	..	17	5	4	0	8	36
Capital transfers from foreign governments	0	3 931	6 610	9 440	3 588	1 414	5 594	4 730	669	828
Financial aid	..	0	551	3 085	1 282	1 103	2 006	2 287	0	276
Food aid	..	672	750	338	0	154	231	106	98	120
Direct donations	..	3 259	5 138	6 018	2 048	158	3 357	2 336	571	430
Other capital transfers	..	0	171	0	259	0	0	2	0	3
Property income	487	364	95	316	1 022	1 793	2 632	1 135	1 219	343
Rents and royalties	..	..	..	..	..	..	..	..	..	..
Interest and dividends	..	..	..	..	..	..	..	..	..	..
Other property income	..	..	..	..	..	..	..	..	..	..
Sales of goods and services	382	592	1 496	3 077	4 652	5 509	5 987	3 719	4 326	5 275
Fees	192	448	1 445	3 003	4 492	5 293	5 841	3 628	4 184	5 133
Sales	190	144	51	74	160	216	146	91	141	141
Fines, penalties and forfeits	64	54	169	376	404	369	433	220	187	296
Miscellaneous and unidentified revenue	963	431	532	187	2 079	431	838	730	633	1 499
Other transfers	425	413	150	41	36	24	242	192	230	359
Other unspecified revenues	538	18	382	146	2 043	407	595	538	403	1 140
Total tax and non-tax revenue	15 034	16 346	27 731	39 686	42 807	50 706	57 481	44 236	43 012	52 009

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Figures exclude non-tax revenues collected by sub-national governments as the data are not available.

This publication does not include proceeds from the sale of non-financial assets reported in Cabo Verde's budget documents. Under Cabo Verde's national classification, proceeds from the sale of non-financial assets are included in non-tax revenues. Following the OECD classification of taxes (see the Interpretative Guide in Annex B), proceeds from the sale of assets are not classified as revenues (tax or non-tax) since the transaction does not increase the net worth.

The ECOWAS (Economic Community of West African States) community levy is not included in total non-tax or tax revenues and is presented separately under the heading "Memo item". Under Cabo Verde's national classification, it is included in tax revenues. Following the OECD classification of taxes (see the Interpretative Guide in Annex A § 4), this payment is not included in taxes.

Source: Ministry of Finance and Planning, Cabo Verde.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	153 206	527 053	600 552	560 690	721 082	717 707	824 233	546 454	669 451	1 109 462
Grants	0	6 900	91 404	78 805	18 089	86 700	133 300	41 700	66 200	104 200
Property income	90 400	404 500	446 825	442 296	465 541	510 077	551 526	398 084	479 105	865 344
Rents and royalties	90 400	404 500	410 657	437 650	445 587	499 042	527 789	379 185	463 353	834 359
Petroleum royalties	87 610	399 300	367 955	418 971	384 630	413 325	471 518	321 370	409 044	774 514
Pipeline right of access	0	0	14 065	9 080	36 201	29 543	35 013	36 818	31 336	36 531
Other rents and royalties	2 790	5 200	28 637	9 599	24 756	56 175	21 257	20 997	22 972	23 314
Interest and dividends	..	..	36 169	4 646	19 954	11 035	23 737	18 899	15 752	30 985
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	26 700	33 500	40 262	37 732	188 402	48 055	56 291	31 607	55 114	66 481
Fines, penalties and forfeits	0	0	444	1 857	26 849	57 334	61 259	71 960	57 906	70 131
Miscellaneous and unidentified revenue	36 106	82 153	21 616	0	22 201	15 541	21 857	3 102	11 126	3 307
Total tax and non-tax revenue	634 589	1 337 553	1 735 808	2 132 385	3 409 008	3 864 201	4 046 395	3 560 542	4 024 767	4 999 048

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Figures exclude non-tax revenues collected by sub-national governments as the data are not available.

Property income includes taxes on property and quarrying and rents on water production following the OECD classification of taxes (see the Interpretative Guide in Annex B). Under Cameroon’s national classification they are included in tax revenues.

Miscellaneous and unidentified revenues include capital transfers not included elsewhere and voluntary transfers other than grants.

Source: Ministry of Finance, Cameroon.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	..	..	277 273	337 904	380 063	332 670	349 717	165 366	275 886
Grants	..	..	..	68 799	221 884	199 244	106 891	248 109	16 088	92 125
Property income	..	..	..	190 753	86 094	146 899	198 643	69 282	129 983	142 427
Rents and royalties	..	..	..	190 753	86 094	146 899	198 643	69 282	129 983	142 427
Oil royalties and dividends	..	..	..	185 445	86 094	58 653	88 201	65 252	114 422	117 993
Other oil revenues	..	..	..	5 308	0	88 246	110 442	4 030	15 561	21 305
Mining royalties	..	..	..	..	..	..	..	..	..	3 129
Interest and dividends	..	..	..	0	0	0	0	0	0	0
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	..	..	..	6 539	12 230	4 594	18 172	7 565	6 946	3 352
Fines, penalties and forfeits	..	..	..	6 474	1 528	5 678	4 419	4 757	3 533	14 393
Miscellaneous and unidentified revenue	..	..	..	4 708	16 168	23 648	4 545	20 004	8 816	23 588
Total tax and non-tax revenue	..	..	..	1 050 537	712 083	862 846	852 044	1 251 633	817 654	1 364 160

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Figures exclude tax revenues collected by sub-national governments as the data are not available.

Chad adopted a new budgetary nomenclature from 2022, so the data in this edition are presented differently.

Revenues from mining royalties are reported separately under Chad's new budgetary nomenclature.

Revenues from "Property income" for years prior to 2022 have been reclassified under "Mining royalties", since the latter represents the largest proportion of these revenues.

Revenues from tax fines, government securities and the audiovisual licence fee are included in non-tax revenues following the OECD classification of taxes (see the Interpretative Guide in Annex A). Under Chad's national classification they are included in tax revenues.

The heading "Fines, penalties and forfeits" for 2022 includes non-itemised revenues from "Miscellaneous contributions", which includes revenues from tax-base assessment penalties and tax fines, poll taxes, rental value tax, with tax-base assessment penalties and tax fines accounting for the majority of these revenues. Chad includes revenues from "Miscellaneous contributions" in income and profit tax.

Revenues from tax fines are recorded under the heading "Fines, penalties and forfeits". Revenues from government securities and audiovisual licence fees are recorded under the heading "Sales of goods and services".

Source: Ministry of Finance and Budget, Chad.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	355 390	205 249	1 515 115	600 062	1 330 954	1 405 657	699 483	1 114 733	2 058 637
Grants	..	5 000	47 438	1 359 181	38 145	5 925	56 860	21 366	38 100	53 900
Property income	..	350 390	157 811	154 506	554 918	1 323 391	1 348 516	677 302	1 075 381	2 004 036
Rents and royalties	..	350 390	157 811	154 453	549 122	1 310 984	1 332 828	662 876	1 060 110	1 990 555
Oil revenue	..	350 390	157 811	152 746	541 297	1 293 311	1 317 000	651 000	1 049 000	1 972 800
Oil royalty	..	..	..	0	70	77	13	8	0	0
Mining royalty	..	..	..	2	60	1	1	9	3	0
Forest royalty	..	..	..	1 705	7 696	17 594	15 814	11 859	11 107	17 755
Interest and dividends	..	..	..	0	0	0	0	0	0	0
Other property income	..	..	..	53	5 796	12 407	15 688	14 426	15 271	13 480
Sales of goods and services	..	..	..	16	30	48	207	5	150	83
Fines, penalties and forfeits	..	..	..	1 077	1 721	1 590	73	810	1 103	13
Miscellaneous and unidentified revenue	..	..	..	336	5 248	0	0	0	0	606
Total tax and non-tax revenue	..	454 074	411 665	1 978 038	1 531 479	1 953 917	2 078 519	1 347 499	1 725 500	2 831 264

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Figures exclude non-tax revenues collected by sub-national governments as the data are not available.

Revenues from grants and oil revenues are derived from several public sources (TOFE 2018, Perspective de l'économie Congolaise, Lois de finances, IMF public finance statistics database, IMF Article IV country report).

Heading "Rents and royalties": As from 2017, this heading includes timber rents and diamond royalties collected by the General Directorate of Customs and Indirect Duties (Direction Générale des douanes et des droits indirects).

Source: Ministry of Economy and Finance, Republic of the Congo, IMF.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue				1 206 158	1 651 247	2 065 548	1 915 421	2 116 365	5 276 706	5 166 428
Grants				656 421	1 108 062	851 000	638 806	930 571	2 915 000	2 115 000
Property income				397 162	328 729	796 073	841 845	828 625	1 549 404	2 202 213
Rents and royalties				357 515	290 419	734 297	765 511	775 571	1 458 910	2 039 487
Royalties on petroleum corporation				39 705	19 050	41 483	34 353	27 259	77 698	90 492
Mining rents and royalties				139 802	143 702	408 754	385 847	545 897	1 021 295	1 472 367
Annual surface / land fees (mines)				25 464	20 689	13 970	10 199	11 730	19 308	22 782
Signature bonus - Renewal (hydrocarbons)				4 566	624	736	1 041	1 652	29 869	37 224
Rents on annual exploitation and other royalties (telecommunications)				50 603	38 635	53 312	94 410	108 156	113 962	129 116
Concession, extraction and other authorisations				9 126	5 789	131 631	101 098	2 396	11 098	3 509
Forestry and wildlife permits				3 541	387	771	2 171	3 484	4 942	12 068
Distributional margin (petroleum revenues)				84 491	52 694	83 408	127 330	65 303	170 435	271 556
Surface rights on exploration permits and concession (hydrocarbons)				10	8 791	30	8 502	8 355	10 010	230
Other rents				207	58	202	558	1 338	291	142
Interest and dividends				39 301	37 159	40 811	75 305	52 225	90 403	162 038
On shore dividends (petrol revenues)				8 068	14 665	10 994	20 246	15 852	9 690	7 229
Off shore participation (petrol revenues)				25 347	15 806	24 271	41 892	19 716	52 323	80 575
Other dividends and participation				5 886	6 688	5 546	13 167	16 657	28 390	74 233
Other property income				345	1 152	20 965	1 029	829	92	688
Sales of goods and services				116 573	162 555	315 997	282 789	264 745	356 337	447 001
Print sales				1 106	690	219	75	158	453	779
Tax on numbering	..	..	..	16 464	26 110	51 014	45 573	44 887	54 984	56 697
Tax on regulations and changes to certifications / telecommunication tax	..	..	..	13 180	36 198	20 191	18 050	19 019	16 889	13 339
Passports, visa and work permits	..	..	..	20 859	31 053	45 946	42 369	27 344	54 805	61 202
Fees for provision of security by Congolese National Police	..	..	..	4 247	11 337	23 016	34 594	32 749	24 610	25 478
Inspection fees for toxic and / or narcotic products	..	..	..	647	7 328	7 736	7 075	59 715	2 537	102 408
Fees for disinfection and sanitary inspections of thrift stores				3 828	3 111	14 156	53 800	17 897	90 135	6 715
Accreditation				1 181	559	995	1 364	1 309	1 697	3 158
Other				55 059	43 646	148 256	75 130	57 626	106 189	170 736
Rents, National Social Security Institut (INSS)				0	2 524	4 468	4 759	4 040	4 040	6 490
Fines, penalties and forfeits				35 378	50 772	101 256	150 692	80 604	400 076	394 422
Fines and penalties (DGI) - excluding natural resources (from 2022)				15 455	15 160	65 525	90 865	43 701	196 201	195 047
Fines and penalties (DGI) - mining				..	..	..	..	..	..	42 431
Fines and penalties (DGI) – hydrocarbons				..	..	..	..	..	..	8 366
Fines and penalties (DGI) - forests				..	..	..	..	..	..	223
Fines and penalties (DGDA)				1 561	4 093	1 910	1 633	1 246	116 781	11 044
Fines and penalties (DGRAD)	..	..	..	18 363	31 518	33 821	58 194	35 657	87 095	137 310
Miscellaneous and unidentified revenue	..			625	1 129	1 222	1 289	11 821	55 889	7 792
Total tax and non-tax revenue	..			2 890 521	5 138 807	7 995 292	8 295 943	8 729 842	15 539 402	21 713 622

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Figures exclude non-tax revenues collected by sub-national governments as the data are not available.

Data on grants for 2021 and 2022 are projections from IMF reports No. 22/210 and No. 23/434 respectively.

Revenues from the print sales are included in non-tax revenues following the OECD classification of taxes (see the Interpretative Guide in Annex B). Under The Democratic Republic of Congo's national classification revenues from print sales are included in tax revenues.

Some revenues - considered as taxes in the Democratic Republic of Congo - are considered as administrative costs and are included in non-tax revenues following the OECD classification of taxes (see the Interpretative Guide in Annex B).

Source: Ministry of Finance, Democratic Republic of Congo; IMF.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	54 156	86 004	203 671	205 073	654 836	488 004	533 356	467 932	530 266	543 080
Grants	35 000	33 500	94 628	106 540	282 200	246 158	274 912	193 269	184 600	233 700
Property income	1 356	4 204	5 555	76 308	285 955	145 071	135 074	98 988	106 200	115 780
Rents and royalties	1 356	4 204	5 555	44 902	255 515	121 350	107 057	58 889	72 049	86 708
Revenues from public lands	0	0	0	283	2 111	2 160	3 578	4 104	6 280	7 048
Oil exploitation tax	0	0	0	27 275	30 851	36 888	44 522	28 012	32 286	39 020
Oil contract signing bonus	0	0	0	0	0	6 039	8 088	0	1 949	3 555
Land royalties (except ad valorem tax 2012-2021)	1 356	4 204	5 555	7 696	37 224	31 812	23 425	26 632	31 534	37 085
Other rents and royalties	0	0	0	9 647	185 329	44 451	27 444	142	0	0
Interest and dividends	0	0	0	27 981	30 440	23 721	28 017	40 099	34 151	29 072
Other property income	0	0	0	3 426	0	0	0	0	0	0
Sales of goods and services	0	0	13 200	21 700	35 414	47 111	57 937	76 599	87 681	103 358
Ivoirian television broadcast royalty (RTI)	..	..	0	4 107	6 244	8 587	10 342	9 493	11 411	12 067
Broadcasting tax	..	..	0	0	0	0	0	0	0	0
Road tolls	..	..	0	0	0	0	0	16 461	21 680	25 676
Other sales of goods and services	..	..	13 200	17 592	29 170	38 524	47 595	50 645	54 590	65 615
Fines, penalties and forfeits	0	0	0	173	0	0	0	0	0	0
Miscellaneous and unidentified revenue	17 800	48 300	90 288	353	51 267	49 664	65 433	99 076	151 785	90 242
Total tax and non-tax revenue	978 628	1 255 611	1 610 948	2 240 542	4 069 254	4 682 693	5 061 198	5 202 418	6 072 398	6 315 657

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Figures exclude non-tax revenues collected by sub-national governments as the data are not available.

Revenues from property taxes, the ad valorem tax and operating tax are included in non-tax revenues following the OECD classification of taxes (see the Interpretative Guide in Annex B). Under Côte d’Ivoire’s national classification they are included in tax revenues.

Revenues from property taxes exclude the ad-valorem tax for the period 2012 to 2022, during which it was possible to differentiate between these types of revenue.

The broadcasting taxand the Ivoirian television broadcast royalty (RTI) are included in non-tax revenues following the OECD classification of taxes (see the Interpretative Guide in Annex B). Under Côte d'Ivoire's national classification, they are included in tax revenues.

Miscellaneous and unidentified revenues include capital transfers not included elsewhere and voluntary transfers other than grants.

Source: Ministry of Economy and Finance, Côte d'Ivoire.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	..	37 270	102 149	166 134	205 853	225 222	250 335	294 307	382 314
Grants	..	..	2 114	3 830	25 243	1 914	1 848	1 806	1 642	2 554
Grants from foreign governments	..	..	2 114	3 497	24 942	1 006	1 100	1 007	819	348
Grants from international organisations	..	..	0	332	302	908	747	798	824	2 205
Property income	..	..	18 672	55 533	83 283	74 150	75 222	68 950	83 213	98 723
Rents and royalties	..	..	1 114	7 216	8 252	18 262	20 964	17 488	20 414	27 889
Royalties on petroleum	..	..	0	2 750	5 964	11 610	14 148	11 178	14 680	20 714
Royalties on Suez Canal	..	..	1 068	1 354	1 945	5 163	5 157	4 600	4 500	5 750
Mining royalties	..	..	17	46	230	1 205	1 208	1 420	920	1 015
Other royalties	..	..	30	3 066	113	284	451	291	313	410
Interest and dividends	..	..	17 233	48 315	74 894	55 616	53 812	50 952	62 569	69 638
Suez Canal Authority (SCA)	..	..	9 651	12 729	19 214	23 718	30 308	18 354	28 082	27 734
Central Bank of Egypt (CBE)	..	..	4 999	205	13 417	5 233	0	0	0	0
Economic authorities	..	..	402	1 431	10 093	8 297	10 817	12 045	11 861	11 108
Public and private companies and enterprises	..	..	245	3 272	3 295	6 867	5 408	8 631	11 185	12 336
Egyptian General Petroleum Corporation (EGPC)	..	..	154	25 546	25 414	8 144	1 278	2 093	3 596	10 335
Other dividends and interests	..	..	1 782	5 130	3 460	3 358	6 001	9 830	7 846	8 124
Other property income	..	..	324	2	137	272	447	509	230	1 196
Sales of goods and services	..	..	8 979	25 661	27 583	62 243	73 342	77 956	117 721	177 351
Administrative fees	..	..	1 505	2 681	4 482	10 437	12 520	10 463	7 457	10 319
Development fees	..	..	294	841	931	403	1 991	2 352	9 929	11 178
Service fees	..	..	3 170	3 572	8 352	15 343	17 147	15 757	17 915	26 063
Capital revenues	..	..	3 986	16 962	13 610	35 803	41 252	48 099	81 363	129 602
Licences	..	..	0	1 557	128	125	276	1 136	917	0
Other sales of goods and services	..	..	24	49	80	134	156	149	141	188
Fines, penalties and forfeits	..	..	343	653	1 193	1 732	2 379	2 871	2 658	3 159
Miscellaneous and unidentified revenue	..	..	7 163	16 472	28 831	65 814	72 431	98 753	89 073	100 528
Current revenues from special accounts and funds	..	..	4 842	12 268	17 797	35 732	36 128	42 787	39 497	51 509
Voluntary transfers other than grants	..	..	1 084	684	901	2 143	2 316	2 262	5 958	7 882
Current revenues	..	..	1 114	3 312	9 827	27 576	33 685	53 405	43 258	40 747
Other revenues	..	..	123	208	306	363	303	300	360	390
Total tax and non-tax revenue	..	..	126 239	299 115	524 792	929 958	1 075 264	1 085 400	1 234 017	1 495 045

.. Not available

Note: Fiscal year ends on 30 June. For example, the data for 2022 represent July 2021 to June 2022.

The data are on a cash basis.

Figures exclude non‑tax revenues collected by sub-national governments as the data are not available. These data are estimated to be insignificant.

Royalties on the Suez Canal as well as other royalties and administrative fees are reported as tax revenues in Egypt. In accordance with the OECD classification, as set out in the Interpretative Guide in Annex A, these revenues are considered non‑tax revenues.

Source: Ministry of Finance.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	..	1 051 820	1 515 259	1 169 328	991 642	619 121	360 207	664 693	1 692 234
Grants	..	..	17 533	0	0	0	1 648	576	1 031	518
Property income	..	..	1 012 089	1 489 017	1 087 688	962 877	595 780	337 859	627 290	1 666 263
Rents and royalties	..	..	518 258	957 200	688 968	604 305	373 890	227 588	468 162	704 068
Petroleum royalties	..	..	462 289	951 507	680 217	590 596	355 668	211 397	454 405	690 983
Surface royalties	..	..	51 284	844	1 842	1 794	400	84	190	27
Fishing and concessional royalties	..	..	2 021	4 850	6 909	11 915	17 822	16 107	13 567	13 059
GEOGAM gas sales	..	..	2 664	0	0	0	0	0	0	0
Interest and dividends	..	..	491 560	437 662	380 575	328 453	206 847	97 177	149 761	952 525
Shareholder participation in oil revenues	..	..	476 917	257 392	237 800	134 422	108 655	63 718	113 129	147 246
Oil dividends	..	..	0	146 345	134 965	185 706	93 018	26 545	32 565	234 008
Non-oil dividends	..	..	1 622	17 314	7 538	7 794	1 454	3 762	707	118
Interest on reserve funds	..	..	12 554	6 977	43	498	3 561	2 997	3 194	3 686
Other interest (banking, deferrals)	..	..	467	9 635	52	1	0	0	0	0
INSESO: Interest and dividends	..	..	..	..	178	32	160	155	166	202
Gas monetisation	..	..	0	0	0	0	0	0	0	567 264
Other property income	..	..	2 271	94 155	18 145	30 119	15 043	13 094	9 367	9 671
Contributions of public companies and independent entities	..	..	0	1 624	4 149	26 104	15 037	13 090	9 367	9 671
Other oil - related property income	..	..	2 271	92 531	13 997	4 015	6	5	0	0
Sales of goods and services	..	..	4 912	15 935	24 901	17 470	17 345	18 095	20 236	22 869
Administrative fees and government services	..	..	4 344	13 975	19 669	14 234	13 929	13 890	15 706	18 457
Consular fees	..	..	294	1 357	973	1 694	123	106	639	846
Tolls	..	..	184	458	2 714	383	2 249	2 356	2 404	2 457
Rentals of government buildings	..	..	90	145	132	139	42	10	0	0
INSESO: Medical goods and services	..	..	..	..	1 355	875	850	1 619	1 396	1 019
INSESO: Other goods and services	..	..	..	..	59	144	151	113	90	89
INSESO: Provincial medical fees	..	..	..	..	0	0	0	0	0	0
Fines, penalties and forfeits	..	..	0	0	258	451	319	85	1 608	513
INSESO: Sanctions, arrears and penalties	..	..	..	..	258	451	319	85	71	50
Other fines and penalties, excluding INSESO	..	..	..	..	0	0	0	0	1 537	463
Miscellaneous and unidentified revenue	..	..	17 286	10 307	56 481	10 843	4 029	3 591	14 528	2 071
INSESO: Other revenues	..	..	..	..	0	256	4	0	4	1
Transfers from other institutions	..	..	17 286	10 307	56 481	10 587	4 025	3 193	8 798	500
Other revenues, excluding INSESO and transfers	..	..	0	0	0	0	0	399	5 726	1 570
Total tax and non-tax revenue	..	..	1 407 860	2 127 636	2 105 235	1 471 741	1 270 542	850 596	1 068 748	2 289 405

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Equatorial Guinea launched a new gas monetisation project in May 2018, but the government only began collecting revenues from this project in 2022. These revenues result from a revenue sharing agreement between the government of Equatorial Guinea and the corporations developing this project.

Source: Ministry of Finance, Economy and Planning; National Institute of Social Security of Equatorial Guinea (Instituto Nacional de Seguridad Social de Guinea Ecuatorial (INSESO)).

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	789	1 549	3 285	2 679	7 685	7 466	8 539	9 904	8 024	7 836
Grants	1	3	7	11	144	169	238	154	221	185
Property income	26	95	67	553	494	1 069	1 784	1 200	1 101	1 580
Rents and royalties	0	0	0	3	72	81	143	83	33	120
Land concession rents, postal revenue	0	0	0	0	0	0	0	0	0	0
Rents attributed to social security funds	0	0	0	3	72	81	143	83	33	120
Interest and dividends	19	91	65	548	391	919	1 546	1 006	966	1 427
Local interest collected by central government	7	21	25	538	60	28	16	20	6	9
Central bank profit	6	0	0	0	245	0	430	43	55	173
External interest and interest on capital	5	69	13	0	0	3	2	4	4	4
Dividends	1	1	27	8	11	106	207	108	146	197
Interest and dividends collected by social security funds	0	0	0	1	75	783	891	831	755	1 044
Other property income	7	4	1	1	31	69	95	110	102	33
Quitrents	0	0	0	0	0	0	0	0	0	0
Local government property income	7	4	1	1	31	69	95	110	102	33
Sales of goods and services	16	40	63	115	73	325	137	139	271	202
Sundry fees	7	13	40	38	6	246	39	67	175	99
Passports, citizenship and resident permits	3	5	5	25	25	33	40	22	33	36
Rental of government real estate	2	3	6	7	11	13	13	12	12	12
Driver's licences, motor vehicle certification	0	1	3	8	11	15	16	16	18	16
Hospital and medical services	0	5	4	6	6	8	8	6	6	7
Hire of government plants and vehicles	0	0	0	21	0	0	0	0	0	1
Aviation fees	0	12	1	0	0	0	0	0	0	0
Sale of government furniture and vehicles	0	0	0	6	7	2	2	5	11	15
Sale of agricultural products and services	1	2	1	1	2	3	3	3	3	3
Public service transport fees	1	0	1	1	1	1	1	1	1	0
Sale of government publications	0	0	0	1	1	1	1	2	2	2
Prison industry sales	0	0	0	0	0	0	0	0	0	0
Local government sales of goods and services	0	0	1	1	2	5	14	8	13	11
Fines, penalties and forfeits	2	4	11	28	33	46	49	46	39	38
Traffic fines	1	2	5	15	13	15	16	21	16	11
Judicial fines and other penalties	0	1	4	10	18	24	25	19	14	12
Interest and penalties on late tax payments	0	0	1	1	2	4	5	6	10	13
Pay-as-you-earn (PAYE) penalties	0	1	1	1	0	0	0	0	0	0
Fines, penalties and forfeits (local non-tax revenue)	0	0	0	0	0	3	2	0	0	2
Miscellaneous and unidentified revenue	744	1 407	3 138	1 972	6 942	5 856	6 332	8 365	6 390	5 831
SACU revenue	744	1 406	3 136	1 969	6 931	5 844	6 318	8 349	6 375	5 818
SACU penalties	0	0	1	2	9	9	7	10	11	5
Miscellaneous and unidentified revenue (local non-tax revenue)	0	0	0	2	3	3	7	6	4	9
Total tax and non-tax revenue	1 534	2 876	5 692	7 267	15 592	18 357	20 432	21 821	20 808	22 140

.. Not available

Note: Data are reported on a fiscal year basis beginning 1st April. For example, the data for 2022 represent April 2022 to March 2023.

The data are on a cash basis.

Revenues from motor vehicle licences, the change of ownership fees and the registration of new motor vehicles are considered as tax revenue under the OECD classification as set out in the Interpretative Guide in Annex A and are classified under heading 5211 (Recurrent taxes paid by households: motor vehicles). The national classification of Eswatini classifies these revenues as non-tax revenues.

Revenues from business and sundry licences are considered as tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A and are classified under heading 5213 (Recurrent taxes paid on use of goods and perform activities other than on motor vehicles). The national classification of Eswatini classifies these revenues as non-tax revenues.

The revenues from the registrations of specific goods (e.g. firearms) are considered as tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A and are classified under heading 5220 (Non-recurrent taxes on use of goods and perform activities). The national classification of Eswatini classifies these revenues as non-tax revenues.

The revenues from the education loans’ repayments do not represent an increase of net worth resulting from a transaction and therefore are not considered as revenues under the OECD classification, as set out in the Interpretative Guide in Annex B.

Revenue from PAYE Penalties, tax interests and penalties on taxes are considered as non-tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A. The national classification of Eswatini classifies it as tax revenues.

Source: Eswatini Revenue Service; Local Government; Eswatini National Provident Fund and Public Service Pension Fund; Ministry of Economic Planning and Development; Central Government.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	..	..	10 231	54 147	497 870	564 628	397 568	639 633	1 017 598
Grants	..	..	..
Property income	..	..	..	6 717	25 905	455 275	556 692	387 314	628 252	1 004 561
Rents and royalties	..	..	..	6 527	10 438	431 784	539 900	335 343	588 874	938 878
Land royalty - mining sector	..	..	..	864	830	2 454	2 278	1 612	2 369	2 045
Mining estates - manganese	..	..	..	0	0	0	0	0	1 615	13
Other mining income	..	..	..	2	6 607	1 008	77	268	1 089	6 658
Other mining royalties	..	..	..	529	564	242	481	194	275	365
Oil royalties	..	..	..	0	0	0	0	0	0	1 271
Surface area tax (forest)	..	..	..	3 423	2 437	2 891	3 691	3 438	7 408	9 247
Forest allocation fee	..	..	..	1 409	0	1 961	2 366	1 733	0	40
Other forest royalties	..	..	..	300	0	3	0	0	0	0
Petroleum revenues from Direction Générale des Hydrocarbures	..	..	..			423 225	531 007	328 097	576 117	919 238
Interest and dividends	..	..	..	191	15 467	23 491	16 792	51 971	39 378	65 683
Income from profit-sharing	..	..	..	191	15 467	23 491	16 792	16 771	25 740	18 521
Direction Générale des Hydrocarbures oil dividends	..	..	..		0	0	0	35 200	13 638	47 162
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	..	..	..	649	4 032	24 748	2 149	3 742	6 218	3 653
Registration fees on deeds	..	..	..	357	3 014	24 693	2 107	3 674	6 066	3 632
Administrative fees and charges	..	..	..	292	1 018	55	42	68	152	22
Fines, penalties and forfeits	..	..	..	2 865	24 210	17 847	5 787	6 512	5 162	9 361
Recovery penalties	..	..	..	704	16 485	12 323	4 466	4 431	3 556	5 043
Value-added tax penalties	..	..	..	909	6 640	4 455	920	1 067	841	1 456
Other fines and penalties	..	..	..	1 252	1 084	1 068	400	1 014	766	2 862
Miscellaneous and unidentified revenue	..	..	..	0	0	0	0	0	0	22
Total tax and non-tax revenue	..	..	..	914 078	1 356 351	1 466 979	1 756 326	1 529 184	1 796 747	2 515 533

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Figures exclude non-tax revenues collected by sub-national governments as the data are not available.

Non-tax revenues include revenues from fines and penalties relating to taxes (under the heading "Fines, penalties and forfeits") and certain registration fees (under the heading "Sales of goods and services"). Under Gabon's national classification they are included in tax revenues.

Non-tax revenues for years prior to 2014 do not include oil revenues from the Directorate of Hydrocarbons (Direction Générale des Hydrocarbures) because they are not available.

Proceeds from the sales of assets are not classified as revenues since the transaction does not increase the net worth, following the OECD classification of taxes (see the Interpretative Guide in Annexes A and B). Under Gabon's national classification they are included in non-tax revenues.

Source: Ministry of Economy and Participations, Gabon.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	97	661	2 306	8 978	10 071	11 272	10 922	12 259	19 931
Grants	..	57	535	1 080	2 689	1 135	986	1 229	1 182	1 119
Project grants	..	24	284	591	1 744	1 121	986	1 229	1 182	1 119
Programme grants	..	34	135	288	945	14	0	0	0	0
International debt relief	..	0	116	201	0	0	0	0	0	0
Property income	..	7	18	347	3 003	5 075	5 517	4 916	5 404	10 833
Rents and royalties	..	0	0	0	908	1 969	2 328	2 476	2 638	4 277
Mineral royalties (aside from oil)	..	..	..	..	518	744	1 057	1 376	1 309	1 796
Oil revenues	..	..	..	..	384	1 213	1 252	1 092	1 323	2 456
Lodgements to MDAs and MMDAs: Surface rentals from Oil / PHF Interest	..	..	..	..	6	12	19	7	6	25
Lodgements to MDAs and MMDAs: Fees from granting of new stability agreements	..	..	..	..	0	0	0	0	0	0
Revenue from oil companies (includes corporate tax)	..	..	..	..	0	0	0	0	0	0
Interest and dividends	..	7	18	347	2 095	3 106	3 189	2 441	2 765	6 556
Lodgements to MDAs and MMDAs: Dividend, interest and profits from oil companies	..	0	0	0	995	2 531	2 691	1 696	1 817	6 082
Lodgements to MDAs and MMDAs: Dividend, interest and profits aside from oil companies	..	7	18	347	726	139	106	275	475	474
SSNIT revenue - Investment income	..	0	0	0	375	436	392	469	474	0
Other property income	..	0	0	0	0	0	0	0	0	0
Sales of goods and services	..	32	108	879	3 195	3 719	4 576	4 568	5 477	7 793
Retentions by MDAs and MMDAs	..	23	78	685	2 531	3 165	3 953	4 003	4 708	7 018
Lodgements to MDAs and MMDAs: Fees and charges	..	10	30	194	663	555	623	565	769	774
Lodgements to MDAs and MMDAs: Gas receipts	..	0	0	0	2	0	0	0	0	0
Fines, penalties and forfeits	..	0	0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	..	0	0	0	91	142	194	209	197	187
Yield from budget capping policy	..	..	..	..	0	101	115	120	135	187
SSNIT revenue - Miscellaneous income	..	..	..	..	91	41	79	89	62	0
Total tax and non-tax revenue	..	584	3 004	9 001	32 570	52 256	58 311	62 390	77 117	105 127

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Figures exclude non‑tax revenues collected by sub-national governments as the data are not available.

Revenues for MDAs (Municipalities, Departments and Agencies) and MMDAs (Metropolitan, Municipal and District Assemblies) contain a mixture of revenues collected at the local level, and revenues collected at a federal level. These are reported as revenues to the central government.

Yield from budget capping policy has been added to the classification in this edition. The Earmarked Funds and Capping Realignment Bill into law in 2017.

Source: Ghana Statistical Service.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	165 427	286 519	313 794	699 211	3 115 465	2 754 357	3 029 609	3 313 603	4 505 926
Grants	..	125 270	91 941	108 159	337 842	1 510 193	574 549	1 538 913	970 660	831 444
Restricted donations	..	123 889	27 500	102 824	249 273	1 061 327	358 321	547 360	930 169	831 444
Unrestricted donations	..	1 381	3 777	0	88 569	448 867	216 229	991 553	40 491	0
Other donations	..	0	60 664	5 334	0	0	0	0	0	0
Property income	..	18 673	110 746	137 445	163 344	1 024 036	1 041 805	1 353 083	1 977 009	2 637 273
Rents and royalties	..	14 611	101 400	54 880	130 515	922 930	977 636	1 005 291	1 588 925	1 840 229
Mining extraction tax (TME)	..	0	0	0	0	615 851	650 148	729 661	1 165 958	1 476 115
GSM cell phone radio royalties	..	0	81 366	13 118	82 800	20 000	128 750	116 543	162 592	186 351
Fishing company royalties	..	9 543	17 621	5 226	18 409	61 142	70 585	74 497	89 185	88 607
Mining royalties	..	38	441	29 697	18 380	205 686	105 683	61 025	143 043	57 246
Collected buyer's counters (diamonds)	..	455	609	2 814	3 982	5 797	3 651	4 853	7 013	6 160
Other royalties	..	4 575	1 364	4 025	6 945	14 454	18 818	18 712	21 134	25 750
Interest and dividends	..	4 062	9 346	82 565	32 829	101 106	64 169	347 792	388 084	797 044
Other property income	..	0	0	0	0	0	0	0	0	0
Sales of goods and services	..	5 142	49 013	40 493	109 183	93 113	91 246	99 927	263 529	327 784
Administrative fees and charges	..	3 699	2 394	6 149	75 275	90 274	87 488	90 375	248 523	310 747
Infrastructure leasing	..	0	40 418	33 177	31 871	0	269	0	0	0
Rental income	..	1 384	5 875	759	785	603	556	513	1 210	223
Building rental	..	59	326	410	1 252	2 236	2 933	9 038	13 796	16 814
Other administrative revenue	..	0	0	0	0	0	0	0	0	0
Fines, penalties and forfeits	..	705	5 010	7 672	26 711	26 198	45 334	37 185	29 482	16 944
Miscellaneous and unidentified revenue	..	15 637	29 809	20 025	62 131	461 925	1 001 423	500	72 922	692 480
Accidental income	..	7 993	29 734	16 422	28 000	400 250	784 281	162	57 214	661 172
Other revenue from miscellaneous products	..	7 645	76	3 603	34 131	61 675	217 142	339	15 708	31 308
Total tax and non-tax revenue	..	692 549	1 663 263	4 246 059	9 275 617	15 912 126	17 834 661	18 803 505	20 988 455	22 841 117

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Figures exclude non-tax revenues collected by sub-national governments as the data are not available.

Revenues from mining taxes on extraction, fees for administrative services, auction proceeds and fines and penalties relating to taxes are included in non-tax revenues following the OECD classification of taxes (see the Interpretative Guide in Annexes A and B) respectively as "Rents and royalties", "Sales of goods and services” and "Fines, penalties and forfeits". Under Guinea's national classification they are included in tax revenues.

Source: Ministry of Budget, Guinea.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	..	32 767	40 293	96 277	186 130	204 133	397 233	265 805	255 320
Grants	..	..	14 905	20 710	12 020	26 484	19 692	19 820	31 816	42 568
Grants from foreign governments	..	..	14 905	9 215	2 644	2 696	2 289	4 151	2 932	7 947
Grants from International orgs	..	..	0	11 495	9 376	23 788	17 402	15 669	28 884	34 621
Property income	..	..	5 255	9 921	16 216	43 670	49 280	165 386	96 686	76 262
Rents and royalties	..	..	727	1 184	695	1 606	1 576	1 398	1 599	1 421
Rent of land	..	..	674	1 108	8	753	610	472	520	542
Kenya Airports Authority (KAA) concession fees	..	..	53	77	113	131	134	120	145	149
Base titanium royalty	..	..	0	0	338	491	520	509	536	451
Mining royalties	..	..	0	0	136	95	117	193	164	125
Royalties from Soda Ash	..	..	0	0	100	135	195	105	235	155
Interest and dividends	..	..	2 027	8 736	10 781	34 137	39 704	93 887	92 309	72 064
Profits and dividends	..	..	1 185	8 354	9 002	32 023	37 526	92 090	90 214	69 864
Interests	..	..	843	382	1 779	2 114	2 178	1 797	2 095	2 200
Other property income	..	..	2 500	0	4 740	7 927	8 000	70 101	2 777	2 777
Surplus funds from regulatory authority	..	..	2 500	..	4 740	7 927	8 000	70 101	2 777	2 777
Sales of goods and services	..	..	1 548	2 302	45 302	48 576	63 521	54 981	50 118	53 303
Work Permits	..	..	0	0	4 098	2	8 333	3 694	5 728	5 125
Road Transit Toll	..	..	293	457	562	766	840	912	1 185	1 405
Immigration Visas and other Consular Fees	..	..	0	0	2 822	8 980	5 083	6 058	1 359	3 623
Fees under Traffic Act	..	..	304	1 188	0	1 326	1 647	1 574	2 201	2 263
Land administration fees	..	..	55	0	1 826	722	959	1 095	501	897
Motor driver's licences	..	..	376	656	0	0	0	0	0	0
Passport Fees	..	..	0	0	570	1 116	2 461	1 333	1 218	1 667
Rent of Government Buildings and Housing	..	..	520	0	135	157	459	437	482	0
Other fees for administrative services	..	..	0	0	556	1 756	2 436	2 139	1 993	1 658
Hire of security service fees	..	..	0	0	372	854	566	893	740	635
Registration of organisations, professionals and agreements	..	..	0	0	296	36	121	864	7	6
Registration of births, deaths and marriages	..	..	0	0	214	370	313	211	259	118
Other non-tax revenue collected by local government	..	..	..	..	33 849	32 492	40 305	35 773	34 444	35 908
Fines, penalties and forfeits	..	..	200	229	1 459	1 124	1 567	1 283	1 271	1 422
Miscellaneous and unidentified revenue	..	..	10 859	7 131	21 281	66 276	70 072	155 762	85 914	81 765
Contribution from government employees to social and welfare schemes within government	..	..	558	341	871	203	213	193	245	154
National Social Security Fund	..	..	4 097	6 790	9 210	9 988	14 036	14 771	14 322	16 438
Other Miscellaneous	..	..	6 204	0	11 200	56 085	55 823	140 799	71 347	65 173
Total tax and non-tax revenue	..	..	311 480	585 812	1 192 903	1 680 490	1 818 990	2 073 311	2 019 066	2 387 029

.. Not available

Note: Data are reported on a fiscal year basis beginning 1st July. For example, the data for 2022 represent July 2021 to June 2022.

The data are on a cash basis.

Detailed non‑tax revenue data are not readily available for 2001, 2002, 2003, 2004, 2006, 2011 and 2012. Figures exclude non‑tax revenues collected by sub-national governments as the data are not available.

The national classification of Kenya classifies revenues from the airport revenue, aviation revenue, petroleum development levy, Foreign Motor Vehicles (FMV) levy, road maintenance levy, sugar levy, petroleum regulatory levy, merchant superintendent shipping levy, railway development levy, revenue stamps, Kenya Bureau of Standards (KEBS) tax and land rates as non‑tax revenues. They are considered in this publication as tax revenues under the OECD classification, as set out in the Interpretative Guide in Annex A.

Source: Kenya Revenue Authority (KRA).

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	..	2 980	5 668	8 978	8 691	8 929	11 850	11 305	8 740
Grants	..	..	222	1 306	966	1 373	1 256	1 049	1 757	1 155
Property income	..	..	274	1 583	1 394	1 613	1 330	1 677	1 948	2 171
Rents and royalties	..	..	270	897	993	1 294	1 154	1 559	1 869	1 969
Water royalties	..	..	236	432	740	937	793	1 074	1 303	1 423
Mining and other royalties	..	..	34	465	252	357	361	485	566	546
Interest and dividends	..	..	5	686	401	319	176	118	79	202
Mining dividends	..	..	..	126	254	319	16	118	0	0
Non - mining dividends	..	..	..	560	147	- 0	160	0	79	202
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	170	149	216	166	115	143	63	14
Fines, penalties and forfeits	..	..	7	2	4	0	1	1	0	0
Fines for traffic offences	..	..	7	2	4	0	1	1	0	0
Miscellaneous and unidentified revenue	..	..	2 306	2 628	6 398	5 538	6 226	8 981	7 537	5 400
SACU revenue	..	..	2 306	2 628	6 398	5 538	6 226	8 981	7 537	5 400
Total tax and non-tax revenue	..	..	4 560	8 945	14 850	15 980	16 177	18 621	19 131	17 162

.. Not available

Note: Data are on a fiscal year basis beginning 1st April. For example, the data for 2022 represent April 2022 to March 2023.

Data are reported on a cash basis.

Figures exclude non‑tax revenues collected by sub-national governments as the data are not available.

Source: Revenue Services Lesotho for all revenues except for transfers from the SACU Common Revenue Pool. Lesotho Ministry of Finance budget reports for SACU revenues.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	172 677	630 632	619 717	506 489	1 383 116	1 754 983	1 411 620	543 066	982 868
Grants	..	153 554	547 855	351 388	423 925	1 231 133	1 586 813	1 242 700	370 900	793 497
Donations - foreign government programs	..	0	49 571	0	39 869	414 183	365 104	434 700	1 100	2 511
Donations - projects of international institutions	..	153 554	438 520	336 704	384 056	816 950	1 221 709	808 000	369 800	790 986
Heavily Indebted Pour Countries (HIPC) Initiative funds	..	0	59 764	14 684	0	0	0	0	0	0
Property income	..	17 649	26 100	266 340	59 980	109 916	119 659	131 755	150 224	166 091
Rents and royalties	..	5 649	17 092	241 311	14 064	14 663	12 931	28 131	33 847	59 342
Interest and dividends	..	12 000	9 008	25 029	45 916	95 253	106 728	103 624	116 377	106 749
Other property income	..	0	0	0	0	0	0	0	0	0
Sales of goods and services	..	1 474	5 204	1 989	6 483	22 655	27 486	16 432	6 775	12 734
Fines, penalties and forfeits	..	0	0	0	519	581	1 139	862	1 078	1 009
Miscellaneous and unidentified revenue	..	0	51 473	0	15 581	18 832	19 886	19 871	14 089	9 537
Total tax and non-tax revenue	..	764 577	1 647 034	2 395 900	3 611 756	6 389 641	7 400 464	6 422 910	6 492 930	8 165 868

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Figures exclude non-tax revenues collected by sub-national governments as the data are not available.

The heading "Sales of goods and services" includes revenues from visa stamps from 2015 following the OECD classification of taxes (see the Interpretative Guide in Annexes A and B). Until 2014, these revenues were included in tax revenues because it was not possible to separate them from other revenues.

The heading "Fines, penalties and forfeits" includes revenues from tax penalties from 2015 following the OECD classification of taxes (see the Interpretative Guide in Annexes A and B). Until 2014, these revenues were included in tax revenues because it was not possible to separate them from other revenues.

Source: Ministry of Economy and Finance, Madagascar.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	..	29 851	105 601	124 112	126 362	158 345	131 497	435 826	220 662
Grants	..	..	24 227	78 448	79 392	70 155	115 136	127 113	364 204	138 961
Property income	..	..	760	3 466	32 815	20 083	7 571	1 787	36 867	10 082
Rents and royalties	..	..	0	0	0	0	0	0	0	0
Interest and dividends	..	..	760	3 466	32 815	20 083	7 571	1 787	36 867	10 082
Parastatal dividends	..	..	760	3 466	32 815	20 083	7 571	1 787	36 867	10 082
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	3 108	13 724	11 397	34 639	27 064	2 349	26 181	67 103
Fertiliser sales revenue	..	..	0	736	0	0	0	0	0	0
Receipts from fertiliser option	..	..	0	0	0	0	0	0	0	0
Maize sales	..	..	468	0	0	0	0	0	0	0
Departmental receipts	..	..	2 640	12 988	11 397	34 639	27 064	2 333	23 175	61 912
Treasury funds	..	..	0	0	0	0	0	17	3 006	5 191
Fines, penalties and forfeits	..	..	15	205	509	1 485	8 574	247	8 574	4 515
Penalties	..	..	15	205	509	1 485	8 574	247	8 574	4 515
Miscellaneous and unidentified revenue	..	..	1 742	9 758	0	0	0	0	0	0
Other current transfers not elsewhere classified	..	..	1 742	9 758	..	..	..	..	..	..
Total tax and non-tax revenue	..	..	81 034	258 346	609 438	1 007 257	1 127 275	1 202 414	1 596 308	1 583 144

.. Not available

Note: Unless otherwise indicated, data are on a fiscal year basis beginning 1st July. For example, the data for 2022 represent July 1, 2021 to June 30, 2022.

Data are reported on a cash basis.

The figure for grants in 2022 is provisional and is based on Malawi budget documents that are reported on a July 2021 to March 2022, nine-month, shortened fiscal year.

Figures exclude revenues from business licenses and permits collected by city and district councils from business entities within their jurisdictions.

Source: Ministry of Finance, Economic Planning and Development of Malawi.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	97 332	122 795	173 446	256 632	198 795	226 436	323 146	237 832	205 722	181 581
Grants	86 170	102 481	138 317	190 540	112 124	136 049	208 841	133 452	75 181	52 353
Donations - Foreign governments	0	0	0	22 263	20 665	6 129	8 056	6 563	600	941
Donations - International institutions	86 170	102 481	115 684	160 368	79 066	110 927	183 184	100 243	65 792	42 156
Heavily Indebted Pour Countries (HIPC) Initiative funds	0	0	22 633	7 909	12 393	18 993	17 601	26 646	8 789	9 257
Exceptional funds: assistance funds for conversion of monetary debt	0	0	0	0	0	0	0	0	0	0
Property income	1 753	9 669	12 421	34 564	48 278	50 229	62 544	64 984	90 143	84 808
Rents and royalties	1 168	358	507	650	1 735	21 023	15 972	1 249	1 727	2 662
Ordinary concessions	143	336	257	262	1 315	20 425	15 049	618	756	1 856
Fees based on land area	7	22	241	388	262	371	465	353	516	650
Tax on extraction	1 018	0	9	0	158	107	364	219	439	141
Other rents and fees - Extra-budgetary	0	0	0	0	0	121	95	59	16	15
Interest and dividends	585	9 311	11 914	32 873	46 122	26 960	45 429	62 676	86 547	78 460
Income from securities, titles and dividends	585	9 296	11 908	30 500	41 261	7 201	24 624	35 052	64 214	54 124
Other interest and dividends (government budget)	0	15	6	0	0	15 726	17 093	23 297	19 532	22 555
Interest on bank accounts (INPS)	0	0	0	2 373	3 549	2 230	2 029	2 857	956	0
CANAM - Interest in banking investments	0	0	0	0	1 312	1 802	1 684	1 470	1 846	1 781
Other property income	0	0	0	1 041	420	2 246	1 142	1 059	1 869	3 686
Other property revenue (CMSS)	..	..	..	0	140	47	101	73	164	196
Other property revenue (INPS)	..	..	..	1 041	281	2 199	1 041	986	1 705	3 489
Sales of goods and services	4 027	3 924	7 488	13 208	22 860	21 957	26 640	20 028	18 153	19 302
Services, evacuations, imports, exports - Extra-budgetary	0	0	0	0	0	3 351	2 828	2 759	3 722	2 828
Chancery fees	834	886	1 949	2 152	4 310	4 255	9 033	2 983	3 029	2 185
Passports and identity cards, visas	288	473	1 466	2 609	2 680	3 251	5 345	1 415	1 472	1 543
Revenues from the registrees (Treasury - BN)	1 503	981	154	91	0	0	0	0	0	0
Administrative fees from vehicles	440	497	591	813	1 200	1 137	1 163	1 543	1 458	1 542
Customs sales	5	15	24	117	26	19	87	20	67	80
Rental of state buildings	27	393	36	0	0	0	0	36	14	13
Other sales of goods and services (government budget)	930	679	197	6 460	12 598	6 584	3 107	1 845	3 356	6 189
Malian social security fund (CMSS) revenue - Excl. contributions	0	0	403	699	995	779	1 225	1 629	1 288	2 208
National Institute of Social Welfare (INPS) revenue - Excl. contributions	0	0	2 668	267	1 040	1 436	2 872	6 717	3 032	1 730
Rental of state buildings - Extra-budgetary	..	..	0	0	0	517	322	429	50	398
Other sales of goods and services - Extra-budgetary	..	..	0	0	0	540	632	544	460	462
CANAM - Various products	..	..	..	..	12	89	26	107	207	123
Fines, penalties and forfeits	2 159	2 786	4 656	8 010	12 764	8 753	16 288	12 867	14 815	12 714
Penalties on direct taxes	160	352	1 154	3 939	4 753	2 983	4 481	3 473	6 458	5 611
Penalties on indirect taxes	1 130	1 528	2 602	1 418	3 101	1 800	5 197	4 024	1 355	1 818
Fines and confiscations	717	710	592	1 268	2 738	1 487	2 007	2 156	2 830	4 597
Administration of forestries, fisheries and hunting	18	98	45	153	0	0	0	0	0	0
Court fines and fees	134	98	243	249	397	296	0	329	562	567
Other penalties (government budget)	0	0	20	77	624	50	96	138	90	121
Penalties and legal costs (INPS)	0	0	0	906	1 151	2 137	4 507	2 747	3 521	0
Miscellaneous and unidentified revenue	3 223	3 935	10 564	10 309	2 769	9 448	8 834	6 501	7 430	12 403
Compensation for loss of revenue	0	0	5 260	0	0	0	0	0	0	0
Arbitrated fines	117	268	41	66	41	60	89	160	105	139
Other miscellaneous income	3 106	3 667	5 263	10 243	2 728	8 099	6 756	4 590	5 325	10 454
Other miscellaneous revenue - Extra-budgetary	..	..	..	..	..	1 289	1 988	1 743	1 981	1 796
CANAM - Product of litigation	..	..	..	..	..	0	0	8	19	14
Total tax and non-tax revenue	221 535	362 157	650 221	1 004 877	1 406 036	1 537 139	2 156 360	2 124 767	2 381 307	2 269 741

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Figures exclude non-tax revenues collected by sub-national governments as the data are not available.

Data from CANAM are presented in the headings "Interest and dividends", "Sales of goods and services", and “Miscellaneous and unidentified revenue”.

Source: Ministry of Economy and Finance and the National Treasury and Public Accounting Directorate, Mali.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	..	..	9 833	12 868	18 008	15 862	13 986	15 597	14 306
Grants	..	..	..	830	1 988	201	2 211	0	106	0
Current donations - foreign states	..	..	..	0	1 988	0	0	..	..	..
Current donations- organisations	..	..	..	830	0	201	2 211	..	106	..
Property income	..	..	..	8 172	9 551	15 189	11 789	11 972	11 877	12 933
Rents and royalties	..	..	..	6 843	8 112	13 880	10 617	10 262	9 695	11 182
Fishing agreements	..	..	..	3 945	4 068	5 859	6 665	6 971	4 755	5 448
Fishing access rights	..	..	..	208	318	1 643	869	364	770	1 079
Telecom licences and sanctions	..	..	..	3	1 906	452	347	993	1 826	1 586
Mining and exploration permits	..	..	..	1 562	635	615	902	1 389	2 010	1 948
Signature bonus - oil	..	..	..	73	0	5 141	1 637	0	0	0
Royalties and other revenues - oil	..	..	..	1 035	1 150	126	128	535	306	1 105
State royalties and concessions	..	..	..	16	35	45	69	11	27	17
Interest and dividends	..	..	..	1 329	1 439	1 308	1 171	1 710	2 182	1 750
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	..	..	..	127	486	508	458	393	547	742
Visas	..	..	..	0	150	179	178	92	154	193
Passports	..	..	..	0	102	167	93	67	144	219
Vehicle registrations and driving licenses	..	..	..	0	54	40	59	51	84	91
Administrative fees	..	..	..	106	181	98	106	100	130	208
Universities, institutes and national centers	..	..	..	21	0	24	21	84	34	32
Fines, penalties and forfeits	..	..	..	206	393	519	476	705	2 035	495
Fishing fines	..	..	..	75	57	80	139	160	156	124
Other fines	..	..	..	131	336	439	336	544	1 879	371
Miscellaneous and unidentified revenue	..	..	..	498	450	1 591	929	916	1 033	137
Total tax and non-tax revenue	..	..	..	25 015	41 961	58 374	55 795	52 587	63 481	67 377

.. Not available

Note: Note: Year ending 31st December.

The data are on a cash basis.

The figures do not include revenues from land registration fees which are included in tax revenues following the OECD classification of taxes (see the Interpretative Guide in Annex A) but included in non-tax revenues in Mauritania.

Source: Ministry of Finance, Mauritania.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	2 467	3 293	4 590	11 458	11 320	20 279	14 070	15 348	10 894	20 697
Grants	262	161	444	1 991	1 202	2 635	1 998	4 386	345	1 850
Grants from foreign governments	..	..	..	2	183	2 248	1 580	4 140	122	1 740
Grants from international organizations	..	..	..	1 989	1 019	387	418	246	223	111
Property income	1 671	2 370	2 395	5 020	3 604	5 060	4 151	5 655	5 048	12 475
Rents and royalties	0	0	0	1 284	752	1 171	1 192	982	478	1 127
Interest and dividends	0	0	0	979	873	1 051	430	784	309	808
Interest	..	..	..	392	382	271	244	232	198	183
Dividends	..	..	..	587	492	780	186	552	111	626
Other property income	1 671	2 370	2 395	2 756	1 979	2 838	2 529	3 889	4 261	10 540
Other property income - Budgetary	1 196	1 692	1 235	1 549	1 392	1 039	1 138	2 152	992	8 445
Other property income - Extra-budgetary	26	58	136	349	33	235	235	414	165	762
Other property income - Social security funds	424	544	973	777	529	1 531	1 103	1 278	3 074	1 309
Other property income - Regional government	0	0	6	11	5	12	19	13	20	14
Other property income - Local government	25	76	45	71	20	20	34	32	11	11
Sales of goods and services	442	626	1 385	2 028	3 633	4 056	4 358	3 913	3 720	5 030
Work / occupational permits	0	0	47	95	194	266	277	221	148	284
Extra-budgetary fees, charges, and non-industrial sales	140	177	397	543	1 219	1 671	1 362	1 405	1 417	1 782
Fees, charges, and non-industrial sales by social security funds	17	20	40	51	78	0	271	106	101	566
Regional government sales of goods and services	0	0	6	5	4	11	7	13	12	12
Local government sales of goods and services	22	60	96	113	353	445	619	553	583	683
Other sales of goods and services	264	370	799	1 222	1 786	1 663	1 821	1 615	1 457	1 703
Fines, penalties and forfeits	27	65	152	272	292	284	359	320	247	465
Budgetary fines, penalties and forfeits	27	65	151	269	290	238	339	302	327	439
Extra-budgetary fines, penalties and forfeits	0	0	0	0	0	34	0	0	0	0
Regional government fines, penalties and forfeits	0	0	1	3	2	5	5	5	- 80	7
Local government fines, penalties and forfeits	0	0	0	0	0	8	15	13	0	19
Miscellaneous and unidentified revenue	65	70	214	2 147	2 588	8 244	3 204	1 074	1 536	876
Budgetary miscellaneous and unidentified revenue	26	10	13	1 803	157	242	229	156	126	159
Extra-budgetary miscellaneous and unidentified revenue	36	44	185	293	1 092	3 085	1 209	524	1 158	703
Miscellaneous and unidentified revenue for social security funds	0	4	0	3	0	0	0	0	0	0
Regional government miscellaneous and unidentified revenue	0	0	0	1	0	1	0	4	4	14
Local government miscellaneous and unidentified revenue	4	13	16	47	0	3	11	18	98	1
Transfers from special funds	0	0	0	0	1 339	4 914	1 755	372	150	0
Total tax and non-tax revenue	14 729	25 439	39 417	69 862	90 544	116 031	117 456	112 623	103 569	137 725

.. Not available

Note: Data are on a fiscal year basis beginning 1st July for years prior to 2010 (for example the data for 2009 represent July 2008 to June 2009) and are on a calendar year basis from 2010-15. Mauritius went back to a July-June fiscal year in 2015. Figures for 2016 correspond to the July-June 2015/16 fiscal year, while figures for 2015 correspond to the January-December calendar year. The calendar year 2015 is not used in national budget reporting by Mauritius, which means that official figures are not available for all revenue categories for this period.

Where data was missing for 2015, quarterly revenue figures at the aggregate level were used along with fiscal year revenue data to produce estimates.

Data are reported on a cash basis.

Figures taken from the Digest of Public Finance Statistics were adjusted in order to ensure that the sum of the revenues for different levels of governments would be equal to consolidated total revenues reported for the general government of Mauritius.

For the years 1989/90-2005/06, budgetary rents and royalties, interest and dividends are all reported under the heading “Other property income - Budgetary”. For the years 2006/07 onwards, budgetary rents and royalties, interest and dividends are reported under separate headings.

Grants revenue for the years from 2017/18 onwards reflects consolidated general government revenues rather than consolidated central government revenues.

Sales of goods and services corresponds to the category “122 Fees, charges and non-industrial sales” in the Digest of Public Sector Statistics for the years up to 2006/07. For subsequent years, this excludes a number of sub-categories, such as licence fees, and work permits which are classified under other revenue categories.

Revenues reported as “Transfers from special funds” in fact represent funds raised from various sources, including tax revenues, non‑tax revenues, and inter-governmental transfers which are not properly classified as revenues. Special Funds are special purpose vehicles set up by way of legislation for a specific purpose, i.e. to finance a dedicated programme or projects. Funds are transferred to the Fund from the Consolidated Fund through an appropriate expenditure item in the budget. Such Funds also generate their own revenue in terms of, for example, a levy imposed on petroleum products or contributions from international institutions and friendly countries. As such, once the dedicated programme or projects are completed, the available balance in the Special Funds are transferred to the Consolidated Fund and reported as revenues in budget documents for Mauritius.

Source: Mauritius Revenue Authority for the central government budgetary tax data from 2007 to 2014. Statistics Mauritius for extra-budgetary, local government, regional government and social security revenues from 1990 to 2022, as well as for budgetary central government tax revenues up to 2006; Ministry of Finance budget estimates for detailed revenue figures for the periods July 2005-June 2008, for 2016-22, and for the figures used to estimate calendar year 2015 revenues.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	9 278	16 745	27 970	38 673	40 466	49 088	37 043	35 981	38 982
Grants	..	2	1 163	199	0	0	0	276	0	0
Property income	..	3 125	4 878	9 786	8 934	9 836	10 401	8 687	10 411	12 396
Rents and royalties	..	1 507	2 892	3 868	5 192	4 738	4 865	2 901	4 498	3 920
Pipeline fee	..	298	1 369	1 442	1 765	1 538	1 011	455	763	7
Royalties and contributions for deep-sea fishing licences	..	94	38	329	520	235	773	93	936	412
Royalties for the occupation of public lands	..	132	214	331	281	273	260	98	182	244
Other royalties	..	7	8	63	6	6	10	4	8	10
Rents and royalties received by local authorities	..	977	1 262	1 703	2 620	2 686	2 809	2 251	2 608	3 248
Interest and dividends	..	1 618	1 986	5 918	3 742	5 098	5 537	5 786	5 912	8 475
Dividends of public monopolies	..	1 008	1 540	5 584	3 236	4 650	5 197	5 354	5 349	7 955
Interest on investments and advances	..	419	198	96	195	119	4	7	98	91
Interest and dividends received by local authorities	..	191	248	239	311	329	336	425	465	429
Other property income	..	0	0	0	0	0	0	0	0	0
Sales of goods and services	..	4 573	7 315	10 286	16 009	17 990	20 791	13 182	13 389	14 275
ID cards, passports and miscellaneous documents	..	453	511	567	498	950	1 111	746	989	1 362
Products from certain public establishments	..	1 544	3 038	2 990	5 462	4 425	7 487	4 194	5 255	5 037
Revenues from public buildings (rents, rental charges, etc.)	..	137	172	250	265	335	327	275	374	385
Other products and miscellaneous revenues	..	175	824	646	965	1 661	825	777	706	580
Sales of goods and services by local authorities	..	2 265	2 770	5 832	8 819	10 619	11 040	7 190	6 066	6 911
Fines, penalties and forfeits	..	398	851	2 802	2 994	3 963	5 872	1 496	1 946	2 340
Fines and penalties	..	17	42	21	61	66	63	45	59	66
Transactional fines	..	36	90	130	706	481	425	124	162	190
Other revenues (proceeds of forfeitures, penalties and fines other than taxes)	..	6	9	1	0	0	0	0	0	54
Surcharges and penalties	..	339	709	2 650	2 226	3 416	5 385	1 328	1 725	2 030
Miscellaneous and unidentified revenue	..	1 180	2 539	4 897	10 736	8 678	12 024	13 402	10 235	9 971
Competition fund	..	147	968	3 597	3 453	1 944	1 973	6 922	1 514	2 628
Debt spending mitigation revenues	..	801	879	480	4 386	963	3 164	1 526	1 726	384
Refunds of wages and salaries	..	55	157	99	62	957	919	829	966	951
Prescribed amounts payable out of the Consolidated Revenue Fund	..	30	224	39	97	305	866	67	102	118
Other (various reimbursements to the State)	..	7	29	6	254	11	12	11	72	5
Miscellaneous and unidentified revenue from local authorities	..	139	281	677	2 484	4 498	5 089	4 048	5 855	5 886
Total tax and non-tax revenue	..	100 178	154 185	244 738	303 742	353 683	376 426	351 377	383 382	436 924

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Surcharges and penalties (Tax Department -DGI): Revenues from tax surcharges and penalties are considered as non-tax revenues following the OECD classification of taxes (see the Interpretative Guide in Annexes A and B). Under Morocco’s national classification they are included in tax revenues.

Source: Ministry of Economy and Finance, Morocco.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	..	..	32 035	31 566	48 060	41 656	67 529	61 581	87 253
Grants	..	..	..	27 318	18 677	17 672	11 106	38 364	25 250	47 776
Property income	..	..	..	399	1 164	13 621	11 800	10 058	15 974	21 476
Rents and royalties	..	..	..	260	137	9 102	8 857	5 031	9 590	13 454
Mining production tax	..	..	..	0	0	3 077	1 946	1 252	2 374	7 274
Oil production tax	..	..	..	0	0	564	608	338	484	644
Energy Potential Exploitation Concession	..	..	..	0	0	2 395	3 019	2 566	3 714	2 932
Maritime zone	..	..	..	0	0	397	407	487	1 324	1 623
Nature Protection Zone	..	..	..	0	0	94	129	24	94	465
Royalties and surface tax	..	..	..	60	59	263	356	364	394	515
Forest Resources Exploitation Fee	..	..	..	0	0	247	160	0	323	0
Fee for the exploitation of wildlife resources	..	..	..	0	0	1	5	0	30	0
Concession to exploit other public domain assets	..	..	..	0	0	2 065	2 227	0	852	0
Income from State Assets	..	..	..	200	78	0	0	0	0	0
Interest and dividends	..	..	..	139	1 027	4 519	2 943	5 028	6 385	8 022
Dividends	..	..	..	139	1 027	4 519	2 943	5 028	6 309	7 852
Profits of State companies	..	..	..	0	0	0	0	0	76	170
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	..	..	..	453	2 052	14 981	14 855	13 089	16 000	16 644
Service fees	..	..	..	453	2 052	9 560	9 782	8 639	10 282	10 372
Education	..	..	..	0	0	2 028	1 984	0	1 904	0
Hospitals	..	..	..	0	0	990	908	0	987	0
Identification documentation, declarations and certificates	..	..	..	0	0	1 179	1 232	0	1 515	0
Technical and scientific publications and documentation	..	..	..	0	0	8	1	0	0	0
Cultural and sporting events	..	..	..	0	0	19	25	0	9	0
Supplies	..	..	..	0	0	113	133	0	153	0
Surveys and inspections of activities	..	..	..	0	0	195	41	0	18	0
Public Hearings	..	..	..	0	0	67	9	0	14	0
Real estate fees and disposals of goods	..	..	..	0	0	235	238	271	457	233
Local fees	..	..	..	0	0	0	0	0	0	1
Miscellaneous activities and sales of goods and services not identified	..	..	..	0	0	587	503	4 179	660	6 038
Fines, penalties and forfeits	..	..	..	0	0	849	1 191	554	926	1 248
Miscellaneous and unidentified revenue	..	..	..	3 864	9 673	937	2 704	5 463	3 430	109
Total non-tax revenue excluding grants	..	..	..	4 716	12 888	30 388	30 550	29 165	36 331	39 477

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Figures exclude non‑tax revenues collected by sub-national governments as the data are not available.

Sales of real estate, companies and other state assets as well as repayments of internal loans do not represent an increase of net worth resulting from a transaction and therefore are not considered as revenues under the OECD classification, as set out in the Interpretative Guide in Annex B. The national classification of Mozambique account them as revenue.

Revenue from the “Mining production tax”, “Oil production tax”, “surface tax” are considered non‑tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex B. The national classification of Mozambique classifies it as tax revenue.

Source: Mozambique Revenue Authority, IMF Government Finance Statistics for grants.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	..	..	7 948	20 781	21 336	22 799	25 728	19 674	23 265
Grants	..	..	..	24	152	72	98	266	18	0
Property income	..	..	..	1 373	2 568	2 571	2 653	2 331	4 243	7 201
Rents and royalties	..	..	..	1 015	1 482	1 869	1 520	1 713	2 195	2 512
Diamond royalties	..	..	..	602	1 060	1 255	707	881	679	1 559
Other mineral royalties	..	..	..	280	309	347	546	619	711	599
Fishing quota levies and auction	..	..	..	133	113	267	267	213	805	354
Interest and dividends	..	..	..	358	1 086	702	1 133	618	2 048	4 689
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	..	..	..	534	628	1 228	1 027	780	97	1 777
Fines, penalties and forfeits	..	..	..	43	78	90	99	99	567	97
Miscellaneous and unidentified revenue	..	..	..	5 975	17 355	17 375	18 922	22 252	14 750	14 190
SACU Revenue Pool Share	..	..	..	5 975	17 355	17 375	18 922	22 252	14 750	14 190
Total tax and non-tax revenue	..	..	..	23 682	52 754	56 504	59 046	58 490	56 538	64 945

.. Not available

Note: Data are on a fiscal year basis beginning 1st April. For example, the data for 2022 represent April 2022 to March 2023.

Data are on a cash basis.

Figures exclude tax revenues collected by sub-national governments as the data are not available.

Source: Namibia Revenue Agency.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	65 672	145 022	180 746	331 067	518 451	587 486	653 819	667 993	531 833
Grants	..	59 240	134 000	130 144	232 611	428 900	514 000	535 990	605 144	452 280
Property income	..	4 751	5 998	28 436	40 249	47 496	30 975	33 590	29 823	38 546
Rents and royalties	..	4 673	5 156	14 977	32 963	38 235	16 258	19 506	18 147	23 729
Signature bonus	..	0	0	0	17 044	22 974	0	0	0	0
Mining royalty (RM)	..	4 519	4 732	14 381	11 323	7 214	6 877	9 801	7 707	4 416
Petroleum surface royalty	..	0	0	0	2 776	3 046	4 443	4 516	4 460	4 510
Land registration	..	50	281	429	950	2 650	1 801	3 704	3 329	3 350
Mining surface royalty	..	0	0	0	449	1 463	2 191	1 060	1 761	8 586
Retention for housing	..	6	3	25	173	139	182	43	33	11
Provisional concessions	..	0	73	86	164	288	286	69	224	1 963
Logging permits	..	65	18	42	52	191	277	203	88	490
Land demarcation	..	4	13	9	20	190	124	109	192	192
Final concessions	..	29	35	5	12	82	76	1	355	210
Interest and dividends	..	0	653	13 166	6 996	8 864	14 333	13 648	11 194	14 364
Dividends	..	..	653	12 081	2 990	5 263	10 558	9 369	7 291	8 365
Oil profits	..	..	0	0	3 577	3 430	3 651	3 553	3 523	4 837
Interest income	..	..	0	1 084	430	170	124	726	380	1 162
Other property income	..	78	189	293	290	398	384	436	481	453
Public domain occupation rights	..	78	189	293	290	398	384	436	481	453
Sales of goods and services	..	85	281	289	36 492	15 429	7 503	8 270	9 387	9 432
Cellular phone licence sales	..	0	0	0	34 000	10 000	2 000	0	89	0
Commission on transfers Central Bank (BCEAO)	..	0	0	42	1 090	3 905	3 826	5 255	5 459	5 283
Passport/interpol visa sales	..	0	0	0	469	731	1 076	913	1 011	1 196
International vaccination	..	0	0	0	239	179	154	172	29	179
Vehicle registration/transportation	..	0	0	0	143	3	51	143	442	427
Forestry revenues	..	30	110	159	127	20	13	13	0	0
Print sales DGI, DGD	..	0	0	0	104	43	13	215	22	19
Chancery duties	..	0	4	3	76	17	10	11	15	29
Real estate rental	..	9	135	63	9	29	22	447	286	192
Other sales of goods and services	..	46	32	21	235	503	337	320	715	859
Various exceptional services	..	0	0	0	0	0	0	781	1 319	1 248
Fines, penalties and forfeits	..	1 348	1 702	4 849	14 080	17 457	22 269	13 825	13 566	13 495
DGI fines and penalties	..	1 188	1 064	3 329	11 370	15 572	19 523	10 773	11 251	9 671
Police fines and costs	..	0	76	482	1 230	909	1 553	1 739	1 100	2 090
Fines and confiscations	..	159	122	214	842	561	471	628	782	602
Fines, costs and penalties - gendarmerie and police	..	0	402	769	595	266	431	491	266	525
Forestry and hunting fines and seizures	..	1	27	45	26	32	212	68	48	322
Fines and court fees	..	0	4	8	9	85	52	112	119	266
Fines and seizures for price-weight-measurement controls	..	0	6	1	8	32	26	14	0	19
Miscellaneous and unidentified revenue	..	249	3 040	17 029	7 635	9 168	12 739	62 144	10 074	18 080
Other miscellaneous receipts - National Treasury	..	0	0	16 494	4 921	8 539	12 386	61 751	9 953	17 945
Other miscellaneous revenues	..	249	250	420	779	251	188	307	65	82
WAEMU repayments and miscellaneous income ARC	..	0	2 790	114	1 935	0	0	0	0	0
Commissariat for the Organisation of the Hajj and Umrah (COHO)	..	0	0	0	0	378	166	86	55	54
Total tax and non-tax revenue	..	177 044	330 024	546 177	1 035 483	1 315 122	1 373 837	1 427 795	1 532 504	1 453 329

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Figures exclude non-tax revenues collected by sub-national governments as the data are not available.

Data for the period 2000-04 should be interpreted with caution as non-tax data collected by the Direction Générale du Trésor et de la Comptabilité Publique (DGTCP) are not available for this period.

Following the OECD classification of taxes (see the Interpretative Guide in Annex B), proceeds from the sale of buildings are not considered as revenues (tax or non-tax) since the transaction does not increase the net worth. Under Niger's national classification they are included in non-tax revenues.

Source: Directorate General of Taxes, Niger.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	..	..	4 393 536	2 921 280	4 199 152	5 722 647	5 209 338	7 085 813	9 232 332
Grants	..	..	..	335	49 288	88 292	591 157	1 672 193	1 158 057	1 086 481
Property income	..	..	..	4 266 330	2 622 660	2 636 270	3 127 320	3 065 216	5 349 530	5 868 371
Rents and royalties	..	..	..	4 266 330	2 622 660	2 636 270	3 127 320	3 065 216	5 349 530	5 868 371
Revenue from oil	..	..	..	3 574 420	2 059 110	1 395 650	1 734 790	873 135	2 287 330	2 401 700
Revenue from royalties	..	..	..	691 910	563 550	1 235 200	1 387 220	1 273 232	1 787 870	2 447 201
Revenue from fees and licences	..	..	..	0	0	5 420	5 310	918 849	1 274 330	1 019 470
Interest and dividends	..	..	..	0	0	0	0	0	0	0
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	..	..	..	0	0	0	0	0	0	0
Fines, penalties and forfeits	..	..	..	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	..	..	..	126 870	249 332	1 474 590	2 004 170	471 929	578 226	2 277 480
Other non-tax revenue (federal)	..	..	..	6 440	44 530	1 123 910	1 513 430	3 999	9 490	1 699 800
Revenues collected by Local Government Areas (LGAs)	..	..	..	120 430	204 802	350 680	490 740	467 930	568 736	577 680
Total tax and non-tax revenue	..	..	..	8 439 863	8 705 015	12 398 249	14 437 444	13 770 334	18 861 505	25 237 440

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

“Revenue from oil” refers to government share of revenues from revenue sharing agreements with oil and exploration companies.

“Revenue from fees and licenses” refers to government fees collected in exchange for granting Oil Prospecting Licenses (OPL) and Oil Mining Leases (OML).

“Revenue from royalties” includes royalties charged to oil and mineral exploration companies.

Miscellaneous and unidentified revenue includes some revenues from dividends and issued profits from state-owned enterprises. Local Government Area (LGA) revenues are a mixture of tax and non‑tax revenues.

Source: Federal Inland Revenue Service.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	79 888	182 339	415 465	529 400	650 724	669 370	747 401	934 621	1 187 906
Grants	..	76 710	164 477	397 352	374 600	398 686	427 498	475 830	601 296	798 120
Property income	..	..	..	..	..	..	..	..	..	..
Rents and royalties	..	..	..	..	..	..	..	..	..	..
Interest and dividends	..	..	..	..	..	..	..	..	..	..
Other property income	..	..	..	..	..	..	..	..	..	..
Sales of goods and services	..	..	..	..	..	..	..	..	..	..
Fines, penalties and forfeits	..	..	..	..	..	..	..	..	..	..
Miscellaneous and unidentified revenue	..	3 178	17 862	18 113	154 800	252 038	241 872	271 571	333 326	389 786
Total tax and non-tax revenue	..	148 797	356 945	856 189	1 526 632	2 052 226	2 281 100	2 390 379	2 794 783	3 454 387

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Figures exclude non‑tax revenues collected by sub-national governments as the data are not available.

Figures exclude fines related to tax revenues as it is not possible to split these out from tax revenues. Revenues from fines related to taxes are classified as non‑tax revenues according to the OECD classification, as set out in the Interpretative Guide in Annex B. Rwanda considers these revenues as tax revenues.

Miscellaneous and unidentified revenue: this category includes non‑tax fines, administrative fees and revenue from public property and public assets for Rwanda. These data could not be disaggregated to allocate revenue to the relevant non‑tax revenue categories.

Source: Rwanda Revenue Authority.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	68 000	105 200	203 550	366 943	435 068	378 817	474 534	520 314	410 208
Grants	..	64 000	75 600	161 850	232 034	256 444	224 326	324 523	150 509	155 316
Property income	..	0	26 500	39 600	84 990	76 831	100 798	108 435	222 131	124 579
Rents and royalties	..	..	14 600	20 300	35 790	43 880	64 854	61 187	87 085	68 057
Interest and dividends	..	..	11 900	19 300	49 200	32 952	35 944	47 248	133 046	56 522
Other property income	..	..	0	0	0	0	0	0	2 000	..
Sales of goods and services	..	0	0	0	0	10 310	10 997	11 135	110 760	11 731
Fines, penalties and forfeits	..	0	0	0	28 220	45	0	0	2 915	0
Miscellaneous and unidentified revenue	..	4 000	3 100	2 100	21 700	91 438	42 697	30 442	34 000	118 582
Recettes exceptionnelles (Swapp et Sonatel)	..	0	0	0	0	..	..	..	34 000	118 582
Divers reversements	..	4 000	3 100	2 100	21 700	..	..	..	0	0
Total tax and non-tax revenue	..	627 295	992 448	1 471 349	2 090 075	2 654 884	2 944 985	3 086 526	3 384 744	3 826 723

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Figures exclude tax revenues collected by sub-national governments as the data are not available.

Revenues from fines and penalties on taxes are considered as non-tax revenues following the OECD classification of taxes (see the Interpretative Guide in Annexes A and B). However, it has not been possible to separate the payment of fines and penalties from the revenues corresponding to the taxes to which these fines and penalties relate and they are therefore excluded from this heading. Under Senegal's national classification they are included in tax revenues. The amounts for 2017 to 2022 relate solely to recoveries by the Directorate General of Taxes and Domains (DGID).

Source: Ministry of Economy, Finance and Planning, Senegal.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	..	..	725	1 237	1 511	1 408	1 684	2 031	1 838
Grants	..	..	..	101	144	281	94	438	685	403
Grants (main budget)	..	..	..	101	144	281	94	438	685	403
Property income	..	..	..	357	519	731	798	766	720	845
Rents and royalties	..	..	..	115	215	267	252	313	285	231
Fishing licence fees	..	..	..	93	0	0	0	98	111	0
Annual EU fishing licence fees to access Seychelles EEZ	..	..	..	0	43	42	1	23	33	31
EU fishing licence: vessel fee	..	..	..	0	37	35	79	3	3	4
Non EU fishing licence fees	..	..	..	0	60	72	1	74	43	98
Local fishing licence fees	..	..	..	0	1	2	54	1	1	0
Seychelles Pension Fund (SPF) - Rental income	..	..	..	22	74	115	118	114	94	98
Interest and dividends	..	..	..	241	304	465	546	436	435	614
Income from interest and dividends (main budget)	..	..	..	206	228	377	442	338	336	472
Financial Services Authority (FSA) rental income (dividends)	..	..	..	0	11	29	33	30	30	48
Seychelles Pension Fund (SPF) - Interest income	..	..	..	22	51	44	51	45	47	39
Seychelles Pension Fund (SPF) - Investment / dividend income	..	..	..	12	14	14	21	22	21	55
Other property income	..	..	..	0	0	0	0	18	0	0
Seychelles Pension Fund (SPF) - Profit on sale of investments	..	..	..	..	0	0	..	..	0	0
Sales of goods and services	..	..	..	191	462	466	465	432	560	542
Fees and charges (main budget)	..	..	..	191	322	336	340	262	366	392
Financial Services Authority (FSA) - fees	..	..	..	0	140	129	124	170	194	149
Seychelles Pension Fund (SPF) - Surcharges	..	..	..	0	0	1	1	1	0	0
Fines, penalties and forfeits	..	..	..	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	..	..	..	77	111	33	50	48	67	49
Other nontax (no SSF)	..	..	..	77	110	33	50	48	66	48
Seychelles Pension Fund (SPF) - Other income	..	..	..	0	2	0	0	0	1	1
Total tax and non-tax revenue	..	..	..	4 321	6 711	8 988	9 025	8 456	9 184	9 838

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Figures exclude non‑tax revenues collected by sub-national governments as the data are not available.

In addition to the revenues labelled “SPF” under “Rents and royalties” and “Interest and dividends”, some, generally negligible, SPF revenues are counted under “Other property income”, “Sales of goods and services”, and “Miscellaneous and unidentified revenue”. SPF revenues are not reported as government revenues in Seychelles government documents.

“Rents and royalties” includes fishing licences fees considered as non‑tax revenues in accordance with the OECD classification, as set out in the Interpretative Guide in Annex B. The Seychelles classifies these revenues as tax revenues.

“Interest and dividends” includes revenues from the Financial Services Authority (FSA). FSA revenues are not reported as government revenues in Seychelles government documents.

As of 2022, revenues from fishing licence fees are reported under “non-EU fishing licence fees”.

Source: Seychelles Revenue Commission; Seychelles Ministry of Finance, Economic Planning and Trade; Financial Services Authority Seychelles Annual Reports; and Seychelles Pension Fund Annual Reports.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	..	393 496	581 304	1 359 374	1 516 270	2 338 842	3 444 342	3 376 594	5 268 051
Grants	..	..	351 870	497 848	1 164 553	632 856	1 248 642	2 320 695	1 652 865	3 820 728
Programme funding	..	..	250 568	265 435	656 091	238 856	751 432	1 723 912	1 084 831	2 341 819
Elections Basket Fund	..	..	0	0	0	8 000	0	0	0	0
Project funding	..	..	101 302	232 413	508 462	386 000	497 210	596 783	568 034	1 478 909
Property income	..	..	15 869	34 475	126 649	317 691	341 425	354 134	603 804	515 054
Rents and royalties	..	..	15 869	34 475	126 649	317 691	341 425	354 134	603 804	515 054
Royalty on rutile	..	..	318	883	7 836	54 374	70 076	80 193	52 727	7 657
Royalty on bauxite and zircon	..	..	1 683	4 098	6 476	15 664	10 805	13 242	17 124	0
Royalty on diamonds and gold	..	..	0	6 360	28 485	71 619	77 638	89 875	71 915	157 883
Royalty on iron ore	..	..	0	0	6 119	3 468	3 453	0	221 971	86 089
Other mining licences and royalties	..	..	8 243	12 848	37 613	77 648	71 437	74 612	159 011	162 663
Royalty of fisheries	..	..	5 625	10 285	40 121	94 919	108 016	96 212	81 056	100 762
Interest and dividends	..	..	0	0	0	0	0	0	0	0
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	0	0	0	227 005	354 581	353 517	445 528	613 272
Treasury Single Account	..	..	..	..	..	227 005	354 581	353 517	445 528	613 272
Fines, penalties and forfeits	..	..	0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	..	..	25 756	48 981	68 172	338 718	394 194	415 997	674 397	318 997
Parastatals and other MDAs	..	..	7 348	2 313	17 809	0	87 801	78 636	110 159	260 167
Other revenues	..	..	18 409	46 668	50 363	338 718	306 393	337 361	564 238	58 830
Total tax and non-tax revenue	..	..	767 852	1 510 810	3 494 635	5 554 108	7 213 000	8 434 903	9 272 073	11 837 436

.. Not available

Note: Year ending 31st December.

The data are reported on a cash basis.

Other revenues in heading “Miscellaneous and unidentified revenue” includes freight levy until 2017. The freight levy is part of the Treasury Single Account collection from 2018.

“Sales of goods and services” includes revenues by key government agencies from various sources largely relating to regulatory fees, that are centralised into the Treasury Single Account.

Source: Sierra Leone National Revenue Authority.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	..	..	..	57	140	192	373	236	546
Grants	..	..	..	..	27	96	108	286	147	436
Property income	..	..	..	..	0	0	10	4	4	11
Rents and royalties	..	..	..	..	0	0	10	4	4	11
Fisheries license fees	..	..	..	..	0	0	1	2	3	0
Signature bonus for petroleum companies	..	..	..	..	0	0	0	0	0	7
Telecommunication spectrum fees	..	..	..	..	0	0	9	2	1	4
Interest and dividends	..	..	..	..	0	0	0	0	0	0
Other property income	..	..	..	..	0	0	0	0	0	0
Sales of goods and services	..	..	..	..	30	44	68	71	82	96
Licences and fees	..	..	..	..	7	12	21	18	21	28
Harbour fees - Albayrak	..	..	..	..	23	29	27	31	26	29
Overflight fees (IATA)	..	..	..	..	0	0	12	16	11	15
Administrative charges and other	..	..	..	..	1	4	7	6	25	24
Fines, penalties and forfeits	..	..	..	..	0	0	0	0	0	0
Miscellaneous and unidentified revenue					0	0	6	12	2	2
Total tax and non-tax revenue	..	..	..	..	141	277	383	591	483	815

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Data exclude revenue collected on the local level as data are not available.

Data include revenues collected directly by the Federal Government of Somalia and the Federal Member States (FMS) (Puntland, Jubaland, South West, Galmudug, Hirshabelle and the Benadir Regional Authority). Data from the FMS is only available from 2019 onwards.

The data are not consolidated however they do not include transfers received from the FGS and represent direct collections only.

Source: Ministry of Finance of Somalia.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	2 864	4 135	8 899	16 192	17 934	27 705	29 388	30 754	43 904	43 786
Grants	135	637	1 118	1 012	1 467	1 276	1 155	1 545	1 505	871
Property income	1 881	1 378	5 208	8 170	10 113	16 845	20 986	20 928	33 879	33 442
Rents and royalties	217	0	271	4 448	3 772	9 049	11 831	14 133	28 355	25 355
Interest and dividends	1 664	1 378	4 937	3 721	6 341	7 797	9 154	6 795	5 524	8 087
Interest	954	714	2 570	2 524	4 487	6 834	8 276	6 502	5 524	7 889
Dividends	710	664	2 366	1 197	1 853	963	878	293	0	198
Other property income	0	0	0	0	0	0	0	0	0	0
Sales of goods and services	600	2 006	2 243	2 335	2 159	2 321	2 715	1 611	2 822	4 004
Fines, penalties and forfeits	124	114	280	4 425	3 665	6 877	4 144	6 248	5 333	4 829
Interest on overdue tax: Individuals	..	..	..	1 225	993	1 991	1 563	1 446	1 601	1 544
Interest on overdue tax: Companies	..	..	..	1 744	1 707	3 135	2 214	3 709	2 912	2 251
PIT Administrative penalties	..	..	..	0	0	0	0	483	295	354
CIT Administrative penalties	..	..	..	0	0	0	0	46	97	136
Other fines, penalties and forfeits	124	114	280	1 457	965	1 752	367	563	428	544
Miscellaneous and unidentified revenue	123	0	50	251	531	386	388	423	364	640
Total tax and non-tax revenue	124 784	215 696	427 722	722 722	1 185 465	1 446 792	1 498 488	1 428 898	1 676 600	1 837 939

.. Not available

Note: Data are reported on a fiscal year basis beginning 1st April. For example, the data for 2022 represent April 2022 to March 2023.

Data are reported on a cash basis.

Figures exclude non‑tax revenues collected by sub-national governments as the data are not available.

The grants data represent total grants and donations received mainly from foreign governments and multilateral institutions. Moreover, this flow does not go through the Government Revenue fund, it is earmarked for specific projects implemented across government (by line departments).

Source: National Treasury of South Africa. Data for grants are from the financial statements of the Reconstruction and Development Fund Programme (RDP) Fund administered by the office of Accountant General.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	18 987	31 939	189 745	102 957	216 888	200 351	165 057	140 867	183 268
Grants	..	4 292	13 110	80 357	57 238	105 895	122 423	99 203	83 973	127 406
Project grants	..	4 292	13 110	62 257	47 539	72 712	60 355	62 008	82 973	97 444
Programme grants	..	0	0	18 100	9 699	33 183	62 068	37 195	1 000	29 961
Property income	..	10 040	11 942	92 473	25 555	41 010	37 962	32 940	30 097	32 765
Rents and royalties	..	5 548	3 221	42 400	3 837	3 426	6 843	7 016	5 292	3 240
Mining royalties	..	0	0	0	1 270	2 322	1 777	1 872	1 660	2 237
Royalties of the reconstruction of the International Gnassingbé Eyadéma Airport (AIGE)	..	5 548	3 221	0	2 240	665	3 543	4 714	2 755	0
Royalties from Contour Global	..	0	0	0	0	332	330	431	320	227
Other state revenues	..	0	0	42 400	327	106	1 194	0	556	776
Interest and dividends	..	4 492	8 721	50 073	21 718	37 584	31 119	25 924	24 805	29 524
Dividends	..	2 416	2 696	6 745	16 179	31 592	25 366	18 975	14 803	15 502
Investment interest rates	..	771	1 838	985	4 307	1	5	89	585	2 742
Miscellaneous products (commissions, transfers to the Central Bank of West African States)	..	0	0	0	201	5 234	5 181	6 152	8 599	10 858
Other financial products	..	1 304	4 187	42 344	1 032	758	567	708	819	422
Other property income	..	0	0	0	0	0	0	0	0	0
Sales of goods and services	..	1 365	850	140	7 692	57 099	25 308	24 926	13 478	12 115
Building rentals	..	0	0	0	201	386	228	253	59	46
Telephone bills	..	0	0	0	2 000	50 440	15 500	15 500	0	0
Service fees	..	1 365	850	140	4 752	6 064	9 349	9 174	13 419	11 523
Consulting fees	..	0	0	0	739	210	230	0	0	545
Fines, penalties and forfeits	..	1 222	633	495	1 359	1 148	1 679	636	3 214	390
Fines and penalties (on tax revenues)	..	955	495	262	989	821	1 132	320	3 027	175
Fines and penalties (on customs revenues)	..	267	138	232	369	326	547	316	187	215
Miscellaneous and unidentified revenue	..	2 069	5 403	16 280	11 114	11 737	12 978	7 351	10 105	10 592
Confiscations and sales at customs	..	0	0	0	954	9 616	6 488	2 013	1 033	1 666
Tax collection order (previous administration)	..	0	0	0	6	43	0	0	75	322
Tax collection order (current administrations)	..	0	0	0	95	175	27	321	0	56
Miscellaneous royalties	..	785	1 216	0	9 754	1 114	6 368	2 941	8 996	7 213
Other non-tax revenues	..	1 284	4 187	16 280	305	789	96	2 076	1	1 335
Total tax and non-tax revenue	..	118 981	191 782	440 185	636 513	793 416	834 865	834 894	933 784	1 066 965

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Non-tax revenues include revenues from other ministries and directorates other than the Ministry of Economy and Finance.

Figures exclude other revenues collected by sub-national governments on their own account, as the data are not available. Under Togo’s national classification, the PADSP (Prélèvement pour l’apurement de la dette du secteur pétrolier, or “Oil sector debt relief levy”) is included in non-tax revenues. It is included in tax revenues in this edition following the OECD classification of taxes (see the Interpretative Guide in Annex A).

Fines and penalties on taxes and customs duties are included in non-tax revenues in this edition following the OECD classification of taxes (see the Interpretative Guide in Annex B). Under Togo’s national classification they are included in tax revenues and customs revenues, respectively.

Confiscations and customs sales include repayments of the community solidarity levy, which are included in non-tax revenues in this edition following the OECD classification of taxes (see the Interpretative Guide in Annex B. Under Togo’s national classification they are included in customs tax revenues. Before 2014, these revenues were reported in the heading “Fines and penalties (customs revenues)”.

Source: Togolese Revenue Office.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	725	1 078	1 799	1 539	3 254	3 828	3 584	3 609	6 130
Grants	..	7	70	54	130	236	249	779	44	1 378
Property income	..	525	703	1 299	915	2 105	2 237	1 762	2 374	3 749
Rents and royalties	..	185	295	435	388	1 353	1 043	698	1 364	2 972
Royalties on oil and gas	..	177	284	415	366	1 324	1 017	675	1 337	2 945
Rents	..	8	11	19	23	29	26	23	27	28
Interest and dividends	..	341	408	864	527	752	1 194	1 065	1 009	777
Interest	..	56	87	56	8	72	72	64	91	80
Transfers from public companies and central bank profits	..	274	311	796	447	631	1 068	933	807	625
Returned credit	..	3	3	2	4	4	3	3	3	4
Other interest and dividends not elsewhere classified	..	9	8	10	68	44	50	65	108	68
Other property income	..	0	0	0	0	0	0	0	0	0
Sales of goods and services	..	22	38	40	32	72	53	34	44	58
Sales of diverse products	..	21	37	38	30	70	50	31	42	54
Administrative fees and credit rebates	..	1	1	2	2	2	2	3	2	4
Fines, penalties and forfeits	..	87	127	186	273	532	998	473	707	669
Miscellaneous and unidentified revenue	..	85	139	220	190	309	292	537	440	277
Total tax and non-tax revenue	..	7 922	11 223	18 942	28 135	37 078	43 278	42 413	46 058	54 241

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Figures exclude non-tax revenues collected by sub-national governments as the data are not available.

Grants: Grants earmarked for the Special Treasury Accounts (Fonds spéciaux du Trésor) and the Joint funds (Fonds de concours) are included in the figures for grants from foreign governments and institutions.

Miscellaneous and unidentified revenue: this category includes, among other things, accidental revenues from various sources and non-tax revenues from the Special Treasury Accounts and Joint funds (excluding earmarked).

Source: Ministry of Finance, Tunisia.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	234 550	568 523	1 194 038	921 459	1 109 070	1 161 102	1 688 568	1 888 149	2 757 554	2 261 507
Grants	234 000	566 605	1 177 119	863 608	930 810	774 198	1 201 553	1 156 386	1 953 774	1 161 964
Budget support	89 300	255 205	817 409	467 338	258 152	154 513	594 860	455 205	628 576	108 312
Project grants	144 700	311 400	359 710	396 270	672 658	619 684	606 693	701 181	1 325 198	1 053 653
Property income	0	0	2 355	4 061	8 684	17 766	16 893	13 340	12 870	11 260
Rents and royalties	..	..	2 355	4 061	8 684	17 766	16 893	13 340	12 870	11 260
Mining royalties	..	..	2 355	4 061	8 684	17 766	16 893	13 340	12 870	11 260
Interest and dividends	..	..	0	0	0	0	0	0	0	0
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	550	1 919	14 564	53 790	169 575	369 138	470 122	718 423	790 910	1 088 282
Driver's permits	550	1 919	3 877	12 373	15 921	37 335	39 425	39 110	48 540	70 053
Migration Fees	..	..	3 822	23 317	90 913	140 196	139 778	122 840	154 010	189 870
Passport fees	..	..	2 523	4 614	12 800	25 950	37 338	40 140	53 780	116 150
Uganda Registration Services Bureau	..	..	0	0	23 470	21 461	56 259	37 490	40 590	57 050
Other administrative fees	..	..	4 342	13 486	26 472	144 196	197 322	478 843	493 990	655 159
Fines, penalties and forfeits	0	0	0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	0	0	0	0	0	0	0	0	0	0
Total tax and non-tax revenue	756 229	1 568 183	3 129 509	5 173 480	10 871 500	15 228 692	17 819 204	17 908 014	21 216 754	22 819 973

.. Not available

Note: Data are reported on a fiscal year basis beginning 1st July. For example, the data for 2022 represent July 2021 to June 2022.

The data are on a cash basis.

Figures exclude non‑tax revenues collected by sub-national governments as the data are not available.

Due to a government directive, non-tax revenues collected by government departments had to be reported to the URA starting in 2019/20. For previous years, figures for such revenues are not available. These departmental revenues were reported as “non-tax revenues collected by departments other than URA” in previous editions. In this edition, these revenues are included among other non-tax revenues and are no longer reported as a separate category.

Revenue from driver’s permits are considered as non‑tax revenue according the OECD classification described in the OECD Interpretative Guide. The national classification of Uganda classifies it as tax revenues.

Source: Uganda Revenue Authority.

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	..	..	..	4 121	4 622	5 088	7 116	14 960	12 510
Grants	..	..	..	..	369	647	839	1 715	2 481	1 981
Property income	..	..	..	..	3 749	3 937	4 185	5 348	12 417	10 445
Rents and royalties	..	..	..	..	3 749	3 937	4 185	5 348	12 417	10 445
Interest and dividends	..	..	..	..	0	0	0	0	0	0
Other property income	..	..	..	..	0	0	0	0	0	0
Sales of goods and services	..	..	..	..	0	11	11	10	7	8
Fines, penalties and forfeits	..	..	..	..	2	27	53	43	55	76
Miscellaneous and unidentified revenue	..	..	..	..	0	0	0	0	0	0
Total tax and non-tax revenue	..	..	..	..	30 323	49 106	53 808	59 380	86 396	92 327

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Source: Zambia Revenue Authority. Grant revenue data are taken from IMF Article IV reports.

Featured topics

Agriculture and fisheries

Climate change

Development

Digital

Economy

Education and skills

Employment

Environment

Finance and investment

Governance

Health

Industry, business and entrepreneurship

Regional, rural and urban development

Science, technology and innovation

Society

Taxation

Trade

Energy

Nuclear energy

Transport

Featured topics

Agriculture and fisheries

Climate change

Development

Digital

Economy

Education and skills

Employment

Environment

Finance and investment

Governance

Health

Industry, business and entrepreneurship

Regional, rural and urban development

Science, technology and innovation

Society

Taxation

Trade

Energy

Nuclear energy

Transport

Countries A - C

Countries D - I

Countries J - M

Countries N - R

Countries S - T

Countries U - Z

Regional and global engagement

Countries

Countries A - C

Countries D - I

Countries J - M

Countries N - R

Countries S - T

Countries U - Z

Regional and global engagement

Publications

Publications

Featured publications

Data

Data

Featured data

News & Events

News & Events

Featured Events

About OECD

About

Engage with us

Work with us

Featured topics

Agriculture and fisheries

Climate change

Development

Digital

Economy

Education and skills

Employment

Environment

Finance and investment