.. Not available

Note: The figures include sub-national government tax revenues for Cabo Verde (2008-2020), Eswatini, Mauritania (2009-2018), Mauritius, Morocco, Nigeria (only state revenues), Somalia (from 2019) and South Africa (from 2003). Sub-national government tax revenues are not available in other countries.

Data on social security contributions are not available for Chad, the Democratic Republic of the Congo (prior to 2012), Equatorial Guinea (prior to 2013), Guinea, Madagascar (prior to 2011), Namibia (prior to 2009), the Republic of the Congo (prior to 2018), Sierra Leone (prior to 2018), Togo, Uganda and Zambia and are only partially available in Cameroon and Senegal. Social security contributions for Botswana, Lesotho and Malawi are deemed to be zero as they do not meet the criteria to be classified as social security contributions set out in the OECD classification of taxes in the OECD Interpretative Guide.

In Ghana, Lesotho, Malawi, Nigeria, Sierra Leone and Uganda, revenues from property taxes are mainly levied by local governments for which data on revenue are not available. In the Democratic Republic of the Congo, only data for property taxes levied by the Direction Générale des Recettes Administratives, Judiciaires, Domaniales et de Participation (DGRAD) are available since 2010.

See the country tables in Chapter 5 for further information on data issues for individual countries.

1The figures should be interpreted with caution as they are affected by macroeconomic instability in the early 2000s. For the years prior to 2010, the figures exclude some revenues collected by the Direction Générale des Recettes Administratives, Judiciaires, Domaniales et de Participation (DGRAD), which are estimated to be less than 1% of total tax revenue. See Table 5.7 in Chapter 5 for further information.

2Egypt, Madagascar, Mali, Morocco, Rwanda and Tunisia do not include social security contributions in the tax-to-GDP ratio in their official publications as these countries do not consider them to be taxes. They are included as tax revenue in this publication, following the classification set out in the OECD Interpretative Guide.

3Social security contributions are estimated in Gabon (years prior to 2015), Mauritania (2021 and 2022), Morocco (years prior to 2002), and Tunisia (2022).

4The figures should be interpreted with caution for years prior to 2014 as customs revenues (representing roughly 50% of tax revenues) are estimated for these years.

5The fiscal year for Mauritius changed in 2010 and in 2015. Figures for 2015 needed to be estimated as a result.

6These figures include contributions to the Senegalese Pension Institute (IPRES) (estimated prior to 2006) and contributions to the social security fund (CSS) (from 2012 as data for previous years are not available).

7Includes payments made by South Africa to the Southern African Customs Union (SACU) Common Revenue Pool.

8Represents an unweighted average of the 36 African countries in this publication. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries. See the country tables in Chapter 5 for further information.

9Represents an unweighted average for 36 Asian and Pacific economies included in the publication Revenue Statistics in Asia and the Pacific 2024.

10Represents an unweighted average for 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

11Represents an unweighted average for 38 OECD countries in the OECD publication Revenue Statistics 2024.

.. Not available

Note: The figures include sub-national government tax revenues for Cabo Verde (2008-2020), Eswatini, Mauritania (2009-2018), Mauritius, Morocco, Nigeria (only state revenues), Somalia (from 2019) and South Africa (from 2003). Sub-national government tax revenues are not available in other countries. In Ghana, Lesotho, Malawi, Nigeria, Sierra Leone and Uganda, revenues from property taxes are mainly levied by local governments for which data on revenue are not available. In the Democratic Republic of the Congo, only data for property taxes levied by the Direction Générale des Recettes Administratives, Judiciaires, Domaniales et de Participation (DGRAD) are available since 2010.

See the country tables in Chapter 5 for further information on data issues for individual countries.

1The figures should be interpreted with caution as they are affected by macroeconomic instability in the early 2000s. For the years prior to 2010, the figures exclude some revenues collected by the Direction Générale des Recettes Administratives, Judiciaires, Domaniales et de Participation (DGRAD), which are estimated to be less than 1% of total tax revenue. See Table 5.7 in Chapter 5 for further information.

2The figures should be interpreted with caution for years prior to 2014 as customs revenues (representing roughly 50% of tax revenues) are estimated for these years.

3The fiscal year for Mauritius changed in 2010 and in 2015. Figures for 2015 needed to be estimated as a result.

4Includes payments made by South Africa to the Southern African Customs Union (SACU) Common Revenue Pool.

5Represents an unweighted average of the 36 African countries in this publication.

6Represents an unweighted average for 36 Asian and Pacific economies included in the publication Revenue Statistics in Asia and the Pacific 2024.

7Represents an unweighted average for 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

8Represents an unweighted average for 38 OECD countries in the OECD publication Revenue Statistics 2024.

.. Not available

Note: The figures include sub-national government tax revenues for Cabo Verde (2008-2020), Eswatini, Mauritania (2009-2018), Mauritius, Morocco, Nigeria (only state revenues), Somalia (from 2019) and South Africa (from 2003). Sub-national government tax revenues are not available in other countries.

Data on social security contributions are not available for Chad, the Democratic Republic of the Congo (prior to 2012), Equatorial Guinea (prior to 2013), Guinea, Madagascar (prior to 2011), Namibia (prior to 2009), the Republic of the Congo (prior to 2018), Sierra Leone (prior to 2018), Togo, Uganda and Zambia and are only partially available in Cameroon and Senegal. Social security contributions for Botswana, Lesotho and Malawi are deemed to be zero as they do not meet the criteria to be classified as social security contributions set out in the OECD classification of taxes in the OECD Interpretative Guide.

In Ghana, Lesotho, Malawi, Nigeria, Sierra Leone and Uganda, revenues from property taxes are mainly levied by local governments for which data on revenue are not available. In the Democratic Republic of the Congo only data for property taxes levied by the Direction Générale des Recettes Administratives, Judiciaires, Domaniales et de Participation (DGRAD) are available since 2010. The figures for heading 4000 for Ghana in 2022 represent only the introduction of new taxes on money transfers and are still missing data on local property taxes for those years.

1Egypt, Madagascar, Mali, Morocco, Rwanda and Tunisia do not include social security contributions in the tax-to-GDP ratio in their official publications as these countries do not consider them to be taxes. They are included as tax revenue in this publication, following the classification set out in the OECD Interpretative Guide.

2Social security contributions are estimated in Mauritania and Tunisia.

3The figures for heading 5000 taxes on goods and services should be interpreted with caution as they include payments made by South Africa to the Southern African Customs Union (SACU) Common Revenue Pool.

4Represents an unweighted average of the 36 African countries in this publication. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries. See the country tables in Chapter 5 for further information.

5Represents an unweighted average for 36 Asian and Pacific economies included in the publication Revenue Statistics in Asia and the Pacific 2024.

6Represents an unweighted average for 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

7Represents an unweighted average for 38 OECD countries in the OECD publication Revenue Statistics 2024.

.. Not available

Note: The figures include sub-national government tax revenues for Cabo Verde (2008-2020), Eswatini, Mauritania (2009-2018), Mauritius, Morocco, Nigeria (only state revenues), Somalia (from 2019) and South Africa (from 2003). Sub-national government tax revenues are not available in other countries.

Data on social security contributions are not available for Chad, the Democratic Republic of the Congo (prior to 2012), Equatorial Guinea (prior to 2013), Guinea, Madagascar (prior to 2011), Namibia (prior to 2009), the Republic of the Congo (prior to 2018), Sierra Leone (prior to 2018), Togo, Uganda and Zambia and are only partially available in Cameroon and Senegal. Social security contributions for Botswana, Lesotho and Malawi are deemed to be zero as they do not meet the criteria to be classified as social security contributions set out in the OECD classification of taxes in the OECD Interpretative Guide.

In Ghana, Lesotho, Malawi, Nigeria, Sierra Leone and Uganda, revenues from property taxes are mainly levied by local governments for which data on revenue are not available.. The figures for heading 4000 for Ghana in 2022 represent only the introduction of new taxes on money transfers and are still missing data on local property taxes for those years.

1Egypt, Madagascar, Mali, Morocco, Rwanda and Tunisia do not include social security contributions in the tax-to-GDP ratio in their official publications as these countries do not consider them to be taxes. They are included as tax revenue in this publication, following the classification set out in the OECD Interpretative Guide.

2Social security contributions are estimated in Mauritania and Tunisia.

3The figures for heading 5000 taxes on goods and services should be interpreted with caution as they include payments made by South Africa to the Southern African Customs Union (SACU) Common Revenue Pool.

4Represents an unweighted average of the 36 African countries in this publication. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries. See the country tables in Chapter 5 for further information.

5Represents an unweighted average for 36 Asian and Pacific economies included in the publication Revenue Statistics in Asia and the Pacific 2024.

6Represents an unweighted average for 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

7Represents an unweighted average for 38 OECD countries in the OECD publication Revenue Statistics 2024.

.. Not available

Note: The figures include sub-national government tax revenues for Somalia from 2019. Sub-national government tax revenues are not available in other countries.

1The fiscal year for Mauritius changed in 2010 and in 2015. Figures for 2015 needed to be estimated as a result.

2Represents an unweighted average of the 36 African countries in this publication.

3Represents an unweighted average for 36 Asian and Pacific economies included in the publication Revenue Statistics in Asia and the Pacific 2024.

4Represents an unweighted average for 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

5Represents an unweighted average for 38 OECD countries in the OECD publication Revenue Statistics 2024.

.. Not available

Note: The figures include sub-national government tax revenues for Somalia (from 2019). Sub-national government tax revenues are not available in other countries.

1The fiscal year for Mauritius changed in 2010 and in 2015. Figures for 2015 needed to be estimated as a result.

2Represents an unweighted average of the 36 African countries in this publication.

3Represents an unweighted average for 36 Asian and Pacific economies included in the publication Revenue Statistics in Asia and the Pacific 2024.

4Represents an unweighted average for 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

5Represents an unweighted average for 38 OECD countries in the OECD publication Revenue Statistics 2024.