Revenue Statistics in Africa 2025

5. Country tables, 1995‑2023 – Tax revenues

Abstract

Country tables, 1995‑2023

In all of the following tables a (“..”) indicates not available or not applicable. The main series in this volume covers the years 1995 to 2023.

figures referring to 1990-94, 1996-99, 2001-04, 2006-09, 2011-14 and 2016-18 in Tables 5.1 to 5.38 have been omitted because of lack of space. Complete series are, however, available on line at the OECD Data explorer and can be accessed at https://data-explorer.oecd.org/ within the theme Taxation/ Global tax revenue or by searching for African tax revenues.

Table 5.1. Botswana – Details of tax revenue

Million BWP

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	..	8 037	14 300	19 332	24 357	21 973	32 254	35 233	35 417
1000 Taxes on income, profits and capital gains	..	..	5 887	9 345	13 134	15 341	13 418	20 178	22 619	24 084
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	5 887	9 345	13 134	15 341	13 418	20 178	22 619	24 084
Assessed income tax	..	..	3 877	5 168	6 825	6 501	4 836	9 002	10 916	13 531
Income tax arrears and deductions	..	..	1 171	3 114	5 259	7 187	7 287	8 486	8 563	8 558
Withholding tax	..	..	840	1 062	1 050	1 653	1 295	2 690	3 140	1 995
Pay-as-you-earn (PAYE) taxes	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	13	52	66	71	63	99	100	84
4100 Recurrent taxes on immovable property	..	..	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	13	52	66	71	63	99	100	84
4500 Other non-reccurrent taxes on property	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	2 136	4 903	6 132	8 944	8 493	11 977	12 514	11 249
5100 Taxes on production, sale, transfer, etc	..	..	2 006	4 669	5 870	8 475	8 131	11 449	11 721	10 530
5110 General taxes on goods and services	..	..	1 862	4 481	5 448	7 939	7 687	9 639	10 654	9 967
5111 Value added taxes	..	..	1 862	4 481	5 448	7 939	7 687	9 639	10 654	9 967
VAT revenues (gross)	..	..	1 832	4 481	5 448	7 939	7 687	9 639	10 654	9 967
VAT accrued Interest	..	..	31	0	0	0	0	0	0	0
VAT refunds	..	..	- 1	0	0	0	0	0	0	0
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	144	188	422	536	445	1 809	1 067	562
5121 Excises	..	..	115	157	393	531	353	1 791	1 059	561
Alcohol levy	..	..	0	0	284	401	236	382	462	402
Fuel levy	..	..	115	157	109	130	117	1 312	491	119
Plastic levy	..	..	0	0	0	0	0	17	0	9
Sweetened beverage levy	..	..	0	0	0	0	0	79	106	31
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	2	9	4	1	2	1	0	0
5124 Taxes on exports	..	..	0	2	2	3	1	1	3	1
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	27	20	23	1	88	16	5	0
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	131	234	262	469	361	528	792	720
5210 Recurrent taxes	..	..	131	234	262	469	361	528	792	720
5211 Paid by households: motor vehicles	..	..	41	62	77	118	120	173	176	204
5212 Paid by others: motor vehicles	..	..	74	144	180	346	196	293	507	407
5213 Paid in respect of other goods	..	..	15	29	5	5	45	62	110	109
5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Data are on a fiscal year basis beginning 1st April. For example, the data for 2023 represent April 2023 to March 2024.

The data are on a cash basis.

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

Heading 2000: Social security contributions for Botswana 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 Interpretative Guide.

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

Table 5.2. Burkina Faso – Details of tax revenue

Million XOF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	214 601	380 161	698 853	1 018 759	1 622 546	1 663 896	1 836 707	2 267 374	2 504 625
1000 Taxes on income, profits and capital gains	..	53 109	79 290	135 056	236 193	450 579	456 645	576 631	725 812	727 064
1100 Of individuals	..	15 371	27 639	56 429	75 300	149 467	172 403	178 426	207 072	216 605
1110 On income and profits	..	15 371	27 639	56 429	75 300	149 467	172 403	178 426	207 072	216 605
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	36 190	48 829	76 008	157 319	295 436	278 203	390 819	508 543	500 018
1210 On profits	..	36 190	48 829	76 008	157 319	295 436	278 203	390 819	508 543	500 018
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	1 549	2 821	2 619	3 574	5 675	6 039	7 386	10 196	10 441
2000 Social security contributions	..	34 142	50 081	76 584	120 046	177 435	158 101	183 719	198 196	240 782
2100 Employees	..	10 332	15 753	23 424	35 064	45 391	..	..	..	38 935
2110 On a payroll basis	..	10 332	15 753	23 424	35 064	45 391	..	..	..	..
2120 On an income tax basis	..	0	0	0	0	0	..	..	..	..
2200 Employers	..	23 810	34 329	53 160	84 983	132 044	51 556	57 968	63 370	109 728
2210 On a payroll basis	..	23 810	34 329	53 160	84 983	132 044	..	..	..	..
2220 On an income tax basis	..	0	0	0	0	0	..	..	..	..
2300 Self-employed or non-employed	..	0	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	0	0	0	0	0	106 546	125 751	134 825	92 118
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	2 678	4 370	5 479	7 889	13 210	14 647	16 230	18 269	18 464
4000 Taxes on property	..	938	2 076	4 778	8 529	11 025	13 012	25 886	14 138	16 514
4100 Recurrent taxes on immovable property	..	54	0	615	1 011	2 438	2 775	12 963	3 685	4 333
4110 Households	..	0	..	0	0	0	0	..	..	..
4120 Others	..	0	..	0	0	0	0	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	73	56	41	200	317	306	302	498	438
4310 Estate and inheritance taxes	..	66	38	28	179	265	251	258	410	320
4320 Gift taxes	..	7	18	13	21	52	55	44	88	117
4400 Taxes on financial and capital transactions	..	646	1 481	2 803	6 160	5 778	7 241	8 597	6 815	8 004
4500 Non-recurrent taxes	..	165	539	1 318	1 158	2 492	2 690	4 023	3 141	3 739
4510 On net wealth	..	0	0	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	..	165	539	1 318	1 158	2 492	2 690	4 023	3 141	3 739
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	122 232	241 776	470 504	639 524	959 602	1 013 028	1 023 482	1 300 487	1 444 958
5100 Taxes on production, sale, transfer, etc	..	108 003	222 923	370 927	598 102	895 777	896 818	918 653	1 210 521	1 343 769
5110 General taxes	..	61 497	131 867	229 176	343 378	536 770	528 576	476 894	652 090	722 606
5111 Value added taxes	..	61 497	131 005	228 498	342 660	535 895	528 254	476 352	651 482	721 924
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	0	862	678	719	874	322	542	608	683
5120 Taxes on specific goods and services	..	46 506	91 056	141 750	254 723	359 007	368 242	441 759	558 431	621 163
5121 Excises	..	16 129	31 956	46 912	94 105	138 068	145 014	172 758	191 743	203 302
5122 Profits of fiscal monopolies	..	2 912	5 344	7 234	15 212	24 158	22 646	23 675	23 887	23 437
5123 Customs and import duties	..	25 242	52 066	85 075	128 465	176 799	167 212	194 772	268 583	290 069
5124 Taxes on exports	..	572	322	434	601	422	345	315	362	473
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	1 651	1 369	2 096	16 339	19 560	33 026	50 238	73 856	103 882
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	10 503	15 876	98 077	38 970	58 412	114 498	103 126	82 572	92 266
5210 Recurrent taxes	..	3 837	648	70 529	12 022	21 043	73 348	58 691	35 040	34 429
5211 Paid by households: motor vehicles	..	0	0	0	0	942	900	1 048	1 258	2 243
5212 Paid by others: motor vehicles	..	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	3 837	648	70 529	12 022	20 101	72 448	57 643	33 783	32 186
5220 Non-recurrent taxes	..	6 666	15 228	27 547	26 948	37 369	41 150	44 436	47 531	57 837
5300 Unallocable between 5100 and 5200	..	3 726	2 977	1 501	2 452	5 413	1 713	1 702	7 394	8 923
6000 Other taxes	..	1 502	2 568	6 452	6 579	10 695	8 462	10 760	10 472	56 843
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. 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. They do however include revenues collected by the central administration for sub-national governments.

Revenues from property rental tax, mining title fees, mining royalties and administrative fees are included in non-tax revenue following the OECD classification of taxes (see the Interpretative Guide in Annex A). Under Burkina Faso's national classification they are included in tax revenues.

The higher revenues in 2010 and 2020 under heading 5213 are attributable to revenues from mobile telephone licences, most of which were collected in those two years.

Source: Ministère de l'Économie et des Finances du Burkina Faso.

Table 5.3. Cabo Verde – Details of tax revenue

Million CPV

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	6 290	10 974	18 828	26 290	30 692	41 447	33 130	32 739	43 568	49 311
1000 Taxes on income, profits and capital gains	2 105	3 913	5 815	7 892	9 669	12 806	9 990	8 811	9 673	12 236
1100 Of individuals	1 579	2 958	3 516	4 645	5 327	7 334	6 581	6 073	6 466	6 721
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	526	955	2 299	3 247	4 342	5 472	3 410	2 738	3 207	5 515
1210 On profits	526	955	2 299	3 247	4 342	5 472	3 410	2 738	3 207	5 515
Corporate taxes	526	955	2 299	3 247	4 342	5 472	3 410	2 738	3 207	5 514
Fire Service Fee	0	0	0	0	0	0	0	0	1	1
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	569	533	42	46	76	77	79	82	89
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	569	533	42	46	76	77	79	82	89
2410 On a payroll basis	..	569	533	42	46	76	77	79	82	89
Social security contributions	..	11	1	28	40	76	77	78	81	88
Unique social tax	..	558	532	14	5	0	0	0	0	0
Other contributions	..	0	0	0	0	0	0	0	1	1
2420 On an income tax basis	..	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	332	584	810	1 439	1 606	1 884	1 556	642	755	776
4100 Recurrent taxes on immovable property	..	..	..	738	1 024	1 250	905	0	0	0
Single property tax	..	..	..	738	1 024	1 250	905	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	332	584	810	701	582	634	651	642	755	776
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	3 853	5 908	11 670	16 917	19 370	26 681	21 507	23 207	33 059	36 210
5100 Taxes on production, sale, transfer, etc	3 853	5 908	11 670	16 917	19 370	26 681	21 507	23 207	33 059	36 210
5110 General taxes on goods and services	0	0	6 409	10 035	10 824	15 048	12 589	12 784	18 175	20 590
5111 Value added taxes	..	..	6 409	10 035	10 824	15 048	12 589	12 784	17 633	19 925
VAT on imports (gross) - DGA	..	..	4 192	6 180	6 358	8 260	6 670	8 319	10 918	10 527
Interior VAT (gross) - DGCI	..	..	2 359	4 341	4 935	8 468	6 371	4 798	7 002	9 709
VAT refunds	..	..	- 143	- 486	- 469	-1 679	- 452	- 333	- 287	- 312
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	542	666
Unified special tax	..	..	..	..	..	..	..	..	542	666
5120 Taxes on specific goods and services	3 853	5 908	5 261	6 882	8 546	11 633	8 918	10 423	14 884	15 619
5121 Excises	1 197	1 938	1 030	1 494	2 073	2 931	2 295	2 685	4 216	4 264
Special tax on consumption	1 197	1 812	838	1 227	1 478	2 192	1 702	2 010	3 146	3 106
Ecological tax	0	126	192	267	595	739	593	675	685	693
Tobacco tax	0	0	0	0	0	0	0	0	385	465
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	2 656	3 971	4 231	5 388	5 827	7 672	6 296	7 565	9 871	10 014
Customs duties	2 656	3 971	4 231	5 388	5 827	7 672	6 296	7 565	9 593	9 729
Customs Statistics Fee	0	0	0	0	0	0	0	0	278	285
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	0	0	0	0	645	1 030	327	172	796	1 341
Contribution for tourism	..	..	..	..	645	992	297	145	735	1 288
Other (fire tax, tourist tax)	..	..	..	..	0	38	30	27	61	53
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	0	0	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Memo item:
ECOWAS Community rate	0	67	156	245	254	339	297	328	433	428

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

More granular data was provided from 2022 for the first time in this edition impacting headings 1210, 2410, 5113 and 5123.

Heading 4100: This heading includes revenue from the Single Property Tax (Imposto Único sobre o Património) collected by Cabo Verde municipalities.

Heading 4400: This heading includes stamp duty, included in the heading "Other taxes" under Cabo Verde's national classification.

Heading 5126: The fire tax and the tourist tax are included in the heading "Other taxes" under Cabo Verde's national classification.

The ECOWAS (Economic Community of West African States) community levy is not considered as a revenue of the government of Cabo Verde following the OECD Interpretative Guide (see § 4). Under Cabo Verde's national classification, it is included in tax revenues. This revenue, which is not included in total tax revenues or non-tax revenues, is presented separately under the heading "Memo item".

Source: Ministry of Finance and Planning, Cabo Verde.

Table 5.4. Cameroon – Details of tax revenue

Million XAF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	481 383	810 500	1 135 257	1 571 695	2 687 926	3 222 162	3 014 088	3 355 315	3 889 586	4 313 383
1000 Taxes on income, profits and capital gains	115 300	228 100	325 764	425 741	867 834	882 190	863 643	916 953	1 174 494	1 346 185
1100 Of individuals	55 400	87 100	66 598	102 793	185 512	226 293	221 249	237 798	248 351	252 514
1110 On income and profits	55 400	87 100	66 548	102 728	184 213	225 213	219 377	235 261	246 261	250 353
Salaries, wages, pensions and annuities	37 100	60 800	17 722	86 440	135 738	150 396	152 945	162 710	184 152	178 877
Property income	0	0	2 225	2 402	12 405	12 442	12 865	11 469	13 219	11 890
Artisanal profits, both industrial and commercial	0	0	3 904	5 342	21 010	35 745	28 826	30 363	30 172	37 243
Agricultural profits	0	0	77	47	56	253	23	21	31	10
Profits of non-commercial professions	0	0	249	295	2 875	14 865	13 387	18 076	11 213	12 385
Other income taxes	18 300	26 300	42 372	8 202	12 130	11 511	11 332	12 622	7 474	9 949
1120 On capital gains	..	..	50	65	1 299	1 079	1 872	2 538	2 090	2 161
Taxes on capital gains on land transfers	..	..	46	46	1 297	1 079	1 871	2 538	2 083	2 160
Other capital gains taxes	..	..	3	19	2	0	1	0	8	0
1200 Corporate	58 800	119 400	217 495	256 404	538 969	457 428	459 160	467 457	663 860	788 633
1210 On profits	58 800	119 400	217 495	256 404	538 969	457 428	459 160	467 457	663 860	788 633
Oil company profits	28 600	39 000	76 523	83 764	171 891	113 018	106 845	73 159	199 333	254 171
Profits of non-oil companies	30 200	80 400	140 972	172 639	367 078	344 410	352 315	394 299	464 527	534 462
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	1 100	21 600	41 671	66 544	143 352	198 470	183 234	211 697	262 283	305 038
Special tax on revenues paid abroad	0	12 400	19 198	38 877	84 412	91 879	85 517	82 502	124 228	107 198
Taxes on income from movable capital	1 100	9 200	21 619	27 629	48 774	47 612	54 227	45 549	60 624	108 302
Municipal income tax surcharges	0	0	854	39	10 166	58 978	43 490	83 646	77 432	89 538
2000 Social security contributions	40 183	65 500	83 903	135 747	160 992	235 937	243 702	256 642	265 682	289 823
2100 Employees	11 294	19 747	24 123	33 297	44 669	45 565	55 342	55 371	56 258	74 004
2110 On a payroll basis	11 294	19 747	24 123	33 297	44 669	45 565	55 342	55 371	56 258	74 004
2120 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	28 889	45 753	59 780	102 450	116 323	190 372	188 360	201 271	209 424	215 819
2410 On a payroll basis	28 889	45 753	59 780	102 450	116 323	190 372	188 360	201 271	209 424	215 819
2420 On an income tax basis	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	8 644	17 860	53 572	36 046	35 521	52 977	67 092	54 218
4000 Taxes on property	7 900	13 100	13 361	18 003	25 437	27 113	25 639	29 116	26 857	20 092
4100 Recurrent taxes on immovable property	500	500	1 318	1 552	1 743	2 249	2 044	1 893	2 209	2 203
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	33	39	62	38	180	122	97	32
4310 Estate and inheritance taxes	..	..	33	39	62	38	180	122	97	32
4320 Gift taxes	..	..	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	7 400	12 600	12 010	16 412	23 632	24 827	23 415	27 101	24 551	17 857
Registration fees on transfers fo livestock	..	..	82	32	391	301	46	129	87	40
Registration duties on real estate transactions	..	..	1 909	2 747	3 080	4 991	5 005	4 444	5 987	6 245
Bail fees	..	..	3 976	4 602	2 364	2 802	2 517	3 125	2 258	2 139
Other fees for transactions and transfers	..	..	6 043	9 031	17 797	16 733	15 847	19 403	16 218	9 434
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	318 000	503 800	686 416	944 412	1 532 668	1 963 031	1 763 852	2 014 841	2 269 539	2 483 480
5100 Taxes on production, sale, transfer, etc	315 100	501 100	679 379	936 564	1 522 834	1 952 839	1 754 298	2 007 632	2 262 071	2 476 009
5110 General taxes	139 600	260 900	360 218	490 521	883 618	1 138 354	941 804	1 069 636	1 278 783	1 381 286
5111 Value added taxes	0	260 900	360 218	490 513	883 580	1 138 354	941 804	1 069 636	1 258 795	1 354 985
VAT revenues (gross) - Domestic	..	186 500	251 019	299 504	604 046	810 285	700 919	740 597	869 844	905 513
VAT revenues (gross) - Paid at the border	..	107 300	157 799	259 343	354 701	394 070	319 879	396 054	468 958	508 740
VAT refunds	..	- 32 900	- 48 600	- 68 334	- 75 167	- 66 002	- 78 995	- 67 015	- 80 007	- 59 268
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	139 600	0	0	8	39	0	0	0	19 988	26 301
5120 Taxes on specific goods and services	175 500	240 200	319 161	446 043	639 216	814 485	812 494	937 996	983 289	1 094 723
5121 Excises	55 800	84 000	114 306	164 943	289 280	380 616	430 287	486 202	529 742	562 722
Interior excise tax	18 300	26 500	42 754	68 414	170 164	217 381	255 610	280 401	289 499	305 155
Excise tax paid at the border	800	1 900	2 198	12 936	14 608	33 798	38 440	58 147	89 140	79 193
Special tax on petroleum products	36 700	55 600	69 345	82 962	103 773	128 709	135 652	146 842	150 253	177 613
Stamp fee for tobacco and manufactured products	0	0	8	632	736	728	585	812	851	761
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	62 400	119 900	189 364	261 731	320 314	386 778	336 729	383 011	394 172	440 902
5124 Taxes on exports	56 400	24 300	1 725	8 793	17 133	31 799	38 440	58 147	42 891	61 933
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	900	1 100	3 108	3 600	5 035	13 889	6 387	9 925	13 996	27 086
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	10 900	10 658	6 977	7 454	1 403	650	710	2 489	2 080
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	2 900	2 700	7 037	7 848	9 835	10 193	9 553	7 209	7 468	7 471
5210 Recurrent taxes	2 900	2 700	7 037	7 848	9 835	10 193	9 553	7 209	7 468	7 471
5211 Paid by households: motor vehicles	2 200	1 600	4 987	6 111	7 539	7 000	7 000	7 000	7 000	7 000
5212 Paid by others: motor vehicles	700	1 100	1 902	1 663	2 213	2 859	2 418	121	15	166
5213 Paid in respect of other goods	0	0	149	74	83	334	136	88	452	305
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	17 169	29 932	47 424	77 845	81 731	84 787	85 922	119 586
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. 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.

Heading 2000: Social security contributions from the public sector (APU) only include pension contributions and do not cover family and disability benefits.

Heading 5111: Data prior to 1999 correspond to revenues from the turnover tax (TCA: taxe sur le chiffre d’affaire) and have been reclassified under heading "5113 Turnover and other general taxes on goods and services". The VAT was introduced in Cameroon in 1999. Data on VAT revenues are presented net of VAT refunds following the OECD classification of taxes (see the Interpretative Guide in Annex A).

Heading 5113: A new tax on money transfers introduced in 2022 are reported as other general taxes.

Source: Ministry of Finance, Cameroon.

Table 5.5. Chad – Details of tax revenue

Million XAF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	..	..	773 264	374 179	519 374	901 916	652 288	1 088 274	1 461 857
1000 Taxes on income, profits and capital gains	..	..	..	580 929	202 651	234 826	560 468	318 624	757 122	1 032 187
1100 Of individuals	..	..	..	55 020	94 216	105 077	124 911	105 113	98 582	139 846
1110 On income and profits	..	..	..	55 020	94 216	105 077	124 911	105 113	98 582	139 846
Employees, beneficiaries of pensions and annuities	..	..	..	45 127	62 041	75 996	66 857	70 419	64 573	69 965
Profits from liberal professions (non-commercial)	..	..	..	4 877	21 221	19 740	48 205	11 738	13 289	19 116
Industrial and commercial profit	..	..	..	0	82	96	1 908	48	2 050	26
Landowners	..	..	..	1 470	2 434	2 098	1 337	1 901	1 709	3 174
Income from capital and securities	..	..	..	3 546	8 438	7 147	6 604	21 007	16 961	47 565
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	525 628	108 316	129 631	435 557	213 511	658 540	892 340
1210 On profits	..	..	..	525 628	108 316	129 631	435 557	213 511	658 540	892 340
Income tax on oil companies	..	..	..	464 428	41 797	93 866	415 990	195 747	588 469	817 088
Tax on profits of non-oil companies	..	..	..	53 381	60 901	30 091	13 907	11 969	67 677	63 571
4% domestic withholding tax	..	..	..	7 819	5 618	5 674	5 660	5 795	2 393	11 682
1220 On capital gains of corporates	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	281	119	118	0	0	0	0
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	8 304	10 856	7 968	12 389	9 482	10 322	12 954
Flat-rate payroll tax	..	..	..	8 304	10 856	7 304	12 259	9 368	10 192	12 089
Employers' apprenticeship tax	..	..	..	0	0	664	130	114	130	864
4000 Taxes on property	..	..	..	23 875	11 922	23 710	31 318	26 585	22 391	23 049
4100 Recurrent taxes on immovable property	..	..	..	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	71	0	1	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	8	..	0	..	..	..	..
4320 Gift taxes	..	..	..	63	..	1	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	23 651	11 473	23 386	31 022	26 219	20 731	21 247
4500 Other non-reccurrent taxes on property	..	..	..	153	449	323	296	366	1 660	1 802
4510 On net wealth	..	..	..	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	153	449	323	296	366	1 660	1 802
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	160 089	148 688	252 787	297 511	297 534	298 439	391 053
5100 Taxes on production, sale, transfer, etc	..	..	..	157 944	146 538	250 633	285 719	293 580	283 170	379 993
5110 General taxes on goods and services	..	..	..	95 467	74 894	115 074	121 831	134 693	65 492	152 293
5111 Value added taxes	..	..	..	76 549	66 730	98 038	103 449	108 955	63 129	146 600
Domestic value-added tax	..	..	..	46 148	45 476	55 598	59 254	56 652	60 698	87 525
VAT imports	..	..	..	30 401	21 254	42 440	44 195	52 303	2 431	59 075
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	18 918	8 164	17 036	18 382	25 738	2 363	5 693
Minimum tax (IMF)	..	..	..	13 781	6 165	10 569	16 844	18 504	0	0
General withholding tax (IGL)	..	..	..	5 137	1 999	6 467	1 538	7 234	2 363	5 693
5121 Excises	..	..	..	9 388	10 161	34 947	30 234	34 798	41 822	76 949
Domestic excise duties	..	..	..	2 356	7 045	11 575	5 412	485	0	0
Import excise duty	..	..	..	243	125	3 917	1 808	2 089	0	0
Fuels and lubricants	..	..	..	6 168	1 814	13 751	21 692	30 453	0	0
Livestock sales tax	..	..	..	621	1 177	1 734	1 322	1 771	1 727	2 015
Livestock sales tax	..	..	..	621	1 177	1 734	1 322	1 771	1 727	2 015
Domestic tax on petroleum products	..	..	..	0	0	3 970	0	0	14 342	50 332
Unallocated excise duties	..	..	..	0	0	0	0	0	25 753	24 603
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	33 150	48 642	82 129	89 397	101 355	168 308	143 298
Customs duties	..	..	..	26 441	44 056	54 869	67 357	80 985	127 899	97 620
Statistical fees	..	..	..	6 709	4 586	27 260	22 040	20 370	40 409	45 678
5124 Taxes on exports	..	..	..	19 078	12 375	5 224	24 960	7 633	2 724	1 199
Statistical royalty consortium	..	..	..	16 821	9 611	2 505	23 220	3 495	0	0
Exit duties	..	..	..	2 257	2 764	2 719	1 740	4 138	2 724	1 199
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	775	431	13 126	19 167	14 961	0	0
Telephone excise duty 18 %	..	..	..	0	0	12 452	18 387	14 101	..	..
Insurance convention tax	..	..	..	775	431	674	755	789	..	..
4% royalty on sales	..	..	..	0	0	0	25	71	..	..
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	4 824	6 253
5128 Other taxes	..	..	..	86	35	133	130	140	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	2 145	2 150	2 154	11 792	3 954	5 818	3 928
5210 Recurrent taxes	..	..	..	2 145	2 150	2 154	11 792	3 954	5 818	3 928
5211 Paid by households: motor vehicles	..	..	..	1 567	1 929	519	8 317	70	0	0
5212 Paid by others: motor vehicles	..	..	..	204	144	313	35	66	0	0
5213 Paid in respect of other goods	..	..	..	374	77	1 322	3 440	3 818	5 818	3 928
Contribution from patents and licenses	..	..	..	374	77	1 322	3 440	3 818	5 818	3 928
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	9 451	7 133
6000 Other taxes	..	..	..	67	62	83	230	63	0	2 614
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. 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 are presented differently, mainly in headings in relation to taxes on goods and services.

Heading 5113: Revenues from the “minimum tax” (IMF: Impôt Minimal Fiscal) and the “General withholding tax” (IGL: Impôt Général Libératoire) are classified under this heading because the tax base for these taxes is turnover. Under Chad's new nomenclature, revenues from the minimum tax are not reported separately and are grouped with taxes on the profits of non-oil companies (Heading 1210).

Heading 5121: Details of excise duties are not available from 2022. In this edition they are grouped under "Unallocated excise duties".

Heading 5127: This heading includes revenues from "Other taxes on foreign exchange transactions", which are reported separately under Chad's new budgetary nomenclature.

Heading 5213: The category "Contribution from patents and licences" also includes revenues from the tax on transport of fish, transporters' licences and firearms licences.

Heading 5300: This heading includes revenues from the non-itemised categories of other taxes on goods and services under the new budgetary nomenclature.

Source: Ministry of Finance and Budget, Chad.

Table 5.6. Republic of the Congo – Details of tax revenue

Million XAF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	98 684	206 416	462 923	931 417	672 862	648 016	610 767	772 627	875 640
1000 Taxes on income, profits and capital gains	..	47 544	62 458	150 792	342 763	183 900	179 210	160 325	176 981	262 705
1100 Of individuals	..	22 850	28 265	64 364	145 622	111 996	107 221	113 258	127 814	180 478
1110 On income and profits	..	22 850	28 265	64 364	145 622	111 996	107 221	113 258	127 814	180 478
Salaries and wages	..	21 836	22 581	54 763	103 818	101 282	94 784	86 669	93 318	104 484
Property income	..	549	1 079	2 259	5 531	3 433	3 582	2 755	3 250	3 985
Non-commercial profits (BNC)	..	0	62	112	50	2 098	7 881	6 358	956	846
Industrial and commercial benefits (BIC)	..	0	468	25	152	1 119	339	883	61	255
Securities Income (IRVM)	..	466	4 075	7 176	35 441	0	0	2 189	0	0
Withholding taxes	..	0	0	0	471	1 817	633	14 404	16 527	70 909
Other income from personal income	..	0	0	29	159	2 247	2	0	13 703	0
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	24 694	34 193	86 428	197 141	71 904	71 990	47 067	49 167	82 227
1210 On profits	..	24 694	34 193	86 428	197 141	71 904	71 990	47 067	49 167	82 227
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	..	..	54 897	54 897	52 800	53 600	56 700
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	54 897	54 897	52 800	53 600	56 700
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	4 965	3 455	16 585	24 528	17 356	16 466	13 454	14 873	12 402
4000 Taxes on property	..	1 299	1 571	12 012	47 399	23 129	19 305	23 855	23 046	27 092
4100 Recurrent taxes on immovable property	..	0	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	1 299	1 571	12 012	47 399	23 129	19 305	23 855	23 046	27 092
4500 Other non-reccurrent taxes on property	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	44 876	138 932	281 274	515 385	391 993	377 294	359 352	503 020	515 418
5100 Taxes on production, sale, transfer, etc	..	44 809	138 834	280 869	513 854	389 284	372 668	355 394	497 729	510 106
5110 General taxes on goods and services	..	39 641	78 187	158 512	284 586	228 784	218 280	181 115	301 196	287 457
5111 Value added taxes	..	36 889	75 247	147 032	253 875	156 262	154 519	154 091	197 149	186 266
Domestic VAT (gross)	..	38 962	54 294	92 054	163 875	93 529	93 963	92 786	127 369	113 727
Customs VAT (gross)	..	..	23 744	57 110	90 000	62 733	60 556	61 305	69 781	72 539
VAT refunds	..	-2 073	-2 791	-2 132	0	0	0	0	0	0
5112 Sales tax	..	0	0	1 742	2 214	1 980	2 146	2 326	2 224	2 478
ASDI (Advance payment on various taxes)	..	..	..	1 742	2 214	1 980	2 146	2 326	2 224	2 478
5113 Other	..	2 753	2 940	9 738	28 497	70 542	61 616	24 699	101 823	98 714
Special corporate tax (TSS)	..	2 753	2 940	9 738	26 248	24 907	25 107	12 307	43 888	31 076
Global flat-rate tax	..	0	0	0	2 250	850	899	483	1 639	3 586
Flat-rate corporate tax	..	0	0	0	0	36 860	31 097	9 986	47 630	50 818
Flat-rate tax on income from securities	..	0	0	0	0	7 925	4 513	1 922	8 667	13 233
5120 Taxes on specific goods and services	..	5 059	60 506	122 357	229 268	159 863	154 155	173 793	196 282	209 692
5121 Excises	..	4 966	8 313	17 603	24 337	21 356	15 214	19 437	16 937	18 270
Special tax on alcoholic beverages and tobacco	..	0	0	0	11 140	8 649	2 073	482	267	0
Excise duties	..	4 966	8 313	17 603	13 197	12 566	12 955	18 679	16 487	18 270
Excise on beverages - Customs	..	0	0	0	0	140	186	255	179	0
Excise on tobacco - Customs	..	0	0	0	0	1	0	21	5	0
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	44 446	85 775	166 613	104 670	106 173	118 387	144 481	150 492
Import receipts	..	..	41 022	77 852	148 444	92 640	93 544	104 042	127 376	131 890
Customs revenue off budget	..	..	3 424	7 923	18 169	12 030	12 629	14 345	17 105	18 601
5124 Taxes on exports	..	0	0	0	0	3 220	1 502	1 213	1 467	410
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	93	7 746	18 979	38 318	30 618	31 266	34 756	33 397	40 521
Air ticket tax	..	0	0	597	849	624	256	443	539	629
Electronic telecommunications tax	..	0	0	0	0	6 378	6 947	7 986	7 486	7 714
Insurance tax	..	93	687	1 526	2 703	3 639	3 567	3 327	3 064	3 752
Funds transfer tax	..	0	7 060	16 856	34 766	19 912	20 474	22 919	22 117	28 158
Tax on games of chance	..	0	0	0	0	64	21	81	192	269
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	109	141	0	0	637	232	485	251	12 957
5200 Taxes on use of goods and to perform activities	..	67	98	405	1 531	2 709	4 626	3 958	5 292	5 312
5210 Recurrent taxes	..	67	98	405	1 531	2 368	4 288	3 574	4 963	4 902
5211 Paid by households: motor vehicles	..	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	67	98	343	1 405	746	1 174	556	572	643
5213 Paid in respect of other goods	..	0	0	62	126	1 622	3 114	3 019	4 390	4 259
Tax on television subscriptions and re-subscriptions	..	..	..	0	0	1 495	2 966	2 886	3 261	2 880
Audiovisual licence fee	..	..	..	52	126	127	148	132	1 129	1 380
Hunting rights	..	..	..	10	0	0	0	0	0	0
5220 Non-recurrent taxes	..	0	0	0	0	341	339	383	329	410
Stamps on motor vehicles	..	..	..	..	..	341	339	383	329	410
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	2 259	1 340	1 587	844	981	1 107	1 323
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. 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.

Heading 1210: This heading includes revenues from flat-rate corporation tax and flat-rate tax on income from corporate securities for the years from 1998 to 2017 as it was not possible to distinguish them from corporation tax revenues.

Heading 2000: This heading includes contributions to the Caisse de Retraite des Fonctionnaires (CRF) and the Caisse Nationale de Sécurité Sociale (CNSS). The figures are taken from various public documents (Table of government financial operations (TOFE) 2018, Perspective de l'économie Congolaise, Loi de finances).

Heading 5113: This heading includes revenues from the flat-rate corporation tax and the flat-rate tax on income from corporate securities from 2018 following the OECD classification of taxes (see the Interpretative Guide in Annex A). Under the Republic of Congo's national classification, they are included in revenues from corporate profits.

Heading 5123: Export duties and excise duties collected at customs for the period 2002-2016 are included in heading 5123 as it was not possible to break down these revenues.

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

Table 5.7. Democratic Republic of the Congo – Details of tax revenue

Million CDF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	7 551	295 581	1 684 363	3 487 560	6 380 522	6 613 477	10 262 695	16 554 900	17 207 040
1000 Taxes on income, profits and capital gains	..	2 565	54 761	447 039	1 225 021	2 697 780	2 179 654	4 013 298	8 520 399	8 169 801
1100 Of individuals	..	996	24 243	208 715	515 851	834 587	993 999	1 301 948	1 451 466	1 894 532
1110 On income and profits	..	996	24 243	208 715	515 851	834 587	993 999	1 301 948	1 451 466	1 894 532
Domestic personal income tax - excluding natural resources (from 2022)	..	899	15 444	162 931	417 442	631 366	629 181	647 657	653 842	919 312
Domestic personal income tax - mining	..	..	..	..	..	..	..	..	272 366	422 720
Domestic personal income tax - hydrocarbons	..	..	..	..	..	..	..	..	3 765	4 381
Domestic personal income tax - forests	..	..	..	..	..	..	..	..	1 013	950
Income tax - Political institutions	..	..	..	1 842	16 698	27 224	44 541	76 941	102 292	80 709
Income tax - Civil servants and public officials	..	..	..	..	12 825	8 855	156 720	306 093	110 021	80 070
Income tax - Financial authorities	..	..	..	..	8 186	18 094	21 965	75 904	33 649	24 241
Personal income tax - expatriates - excluding natural resources (from 2022)	..	81	7 513	43 779	59 921	148 489	140 484	195 347	109 312	174 483
Personal income tax - expatriates - mines	..	..	..	..	..	..	..	..	162 206	184 599
Personal income tax - expatriates - hydrocarbons	..	..	..	..	..	..	..	..	541	869
Personal income tax - expatriates - forests	..	..	..	..	..	..	..	..	96	119
Income tax - Liberal professions	..	15	1 286	44	0	0	0	0	0	0
Ad valorem tax on winnings from bets (DGRAD)	..	..	..	119	779	558	1 108	5	2 363	2 080
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	1 569	30 518	237 937	709 095	1 862 769	1 185 045	2 710 199	7 067 788	6 273 232
1210 On profits	..	1 569	30 518	237 937	709 095	1 862 769	922 393	2 710 199	7 067 768	6 273 232
Corporate income tax - non-oil companies - excluding natural resources (from 2022)	..	1 061	22 942	194 758	607 004	1 603 430	695 141	2 193 793	947 834	2 511 212
Corporate income tax - non-oil companies - mining	..	..	..	..	..	..	..	..	4 181 469	2 125 644
Corporate income tax - non-oil companies - hydrocarbons	..	..	..	..	..	..	..	..	189 105	178 208
Corporate income tax - non-oil companies - forests	..	..	..	..	..	..	..	..	747	1 266
Corporate income tax - Non-residents - excluding natural resources (from 2022)	..	0	0	0	46 124	97 818	100 534	164 043	118 180	196 804
Corporate income tax - Non-residents - mining	..	..	..	..	..	..	..	..	93 791	87 958
Corporate income tax - Non-residents - forests	..	..	..	..	..	..	..	..	42	4
Tax on profits - Individual corporations	..	410	3 523	19 823	2 756	6 747	8 807	8 520	11 416	14 595
Rental income tax	..	69	1 988	0	0	0	0	0	0	0
Special tax on excess mining profits	..	0	0	0	0	23 925	0	159	867 684	608 909
Investment income tax - excluding natural resources (from 2022)	..	30	2 065	23 356	53 212	130 849	117 911	343 684	286 447	241 123
Investment income tax - mining	..	0	0	0	0	0	0	0	370 967	307 509
Investment income tax - hydrocarbons	..	0	0	0	0	0	0	0	53	0
Investment income tax - forests	..	0	0	0	0	0	0	0	34	0
1220 On capital gains of corporates	..	..	..	..	..	..	262 652	0	20	0
1300 Unallocable between 1100 and 1200	..	..	..	386	75	424	610	1 151	1 145	2 037
2000 Social security contributions	..	..	..	..	201 761	653 773	763 148	891 632	1 105 014	1 643 308
2100 Employees	..	..	..	..	56 493	176 369	202 733	238 202	293 664	378 264
2110 On a payroll basis	..	..	..	..	56 493	176 369	202 733	238 202	293 664	378 264
2120 On an income tax basis	..	..	..	..	0	0	0	0	0	0
2200 Employers	..	..	..	..	145 268	452 793	527 105	619 326	765 128	983 485
2210 On a payroll basis	..	..	..	..	145 268	452 793	527 105	619 326	765 128	983 485
2220 On an income tax basis	..	..	..	..	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	..	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	0	24 611	33 311	34 103	46 222	281 559
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	56	4 266	25 904	79 248	172 187	180 583	314 440	369 057	495 137
Tax on earnings of expatriates - excluding natural resources (from 2022)	..	56	2 630	15 370	48 503	121 128	125 228	229 128	169 251	191 731
Tax on earnings of expatriates - mining	..	..	..	..	..	..	..	..	137 841	159 704
Tax on earnings of expatriates - forests	..	..	..	..	..	..	..	..	135	0
Contributions to the National Institute for Professional Preparation (INPP)	..	0	1 636	10 534	28 447	44 570	48 254	76 069	51 309	131 118
Contributions to the National Employment Office (ONEM)	..	..	..	..	2 298	6 488	7 102	9 243	10 520	12 584
4000 Taxes on property	..	..	..	9 644	12 983	44 567	55 764	62 643	89 581	167 973
4100 Recurrent taxes on immovable property	..	..	..	3 695	8 817	31 985	38 687	42 630	49 699	133 107
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	5 949	4 166	12 582	17 077	20 013	39 882	34 867
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	4 931	199 076	1 102 691	1 889 732	2 689 499	3 354 923	4 847 640	6 279 616	6 545 999
5100 Taxes on production, sale, transfer, etc	..	4 833	198 497	1 068 789	1 870 291	2 622 648	3 254 548	4 720 902	6 051 251	6 364 798
5110 General taxes on goods and services	..	1 390	109 602	590 594	891 546	1 417 107	2 110 167	3 168 331	3 631 298	4 096 996
5111 Value added taxes	..	0	0	0	891 404	1 417 090	2 109 867	3 168 321	3 631 298	4 096 996
VAT revenues - Domestic - excluding natural resources (from 2022)	..	..	..	..	639 995	1 055 667	1 227 594	1 802 284	1 859 181	2 324 406
VAT revenues - Domestic - mining	..	..	..	..	..	..	..	..	347 235	451 760
VAT revenues - Domestic - forests	..	..	..	..	..	..	..	..	30	90
VAT on imports	..	..	..	..	879 549	803 860	882 273	1 366 037	1 424 852	1 320 739
VAT refunds	..	..	..	..	- 628 140	- 442 438	0	0	0	0
5112 Sales tax	..	..	..	110	0	0	215	0	0	0
5113 Other	..	1 390	109 602	590 484	143	18	85	11	0	0
Turnover tax / domestic sales	..	194	20 440	110 004	143	14	0	0	0	0
Turnover tax - Delivery service	..	409	28 534	181 338	0	0	84	11	0	0
Turnover tax - Construction	..	14	3 971	5 969	0	0	0	0	0	0
Turnover tax - Mineral exports	..	0	2	0	0	0	0	0	0	0
Turnover tax - Exports excl. Minerals	..	6	0	0	0	0	0	0	0	0
Turnover tax (ICA) on imports	..	768	56 654	291 557	0	0	0	0	0	0
Other general taxes on goods and services (DGRAD)	..	0	0	1 616	0	3	1	0	0	0
5120 Taxes on specific goods and services	..	3 442	88 896	478 194	978 745	1 205 541	1 144 381	1 552 570	2 419 953	2 267 803
5121 Excises	..	1 417	26 357	146 500	323 127	357 567	389 575	537 330	656 313	550 415
Dedicated product royalties (DGRAD)	..	..	..	12 259	3 256	630	560	0	129	0
Domestic excises - Beers	..	..	..	57 301	131 359	172 880	183 894	231 777	272 746	166 269
Domestic excises - Drinking water and lemonades	..	..	..	5 336	13 457	21 593	24 015	37 247	39 835	36 865
Domestic excises - Alcohol and alcoholic beverages	..	..	..	147	3 363	9 530	7 823	11 459	15 048	7 739
Domestic excises - Tobacco and matches	..	..	..	40 034	2 643	10 448	14 546	29 356	27 039	19 161
Domestic excises - Other products	..	..	..	848	4 339	4 245	6 185	8 749	12 611	11 007
Excises on imports - Beers	..	..	..	483	3 545	5 504	3 707	1 981	2 017	1 073
Excises on imports - Table water and limonade	..	..	..	467	4 631	1 315	2 429	1 905	2 728	2 987
Excises on imports - Alcohol and alcoholic beverages	..	..	..	1 481	5 380	5 168	3 824	7 960	10 254	11 578
Excises on imports - Tobacco and matches	..	..	..	4 739	59 422	66 304	66 184	75 895	83 206	88 848
Excises on imports - Petroleum products	..	..	..	9 257	53 350	0	10 535	0	0	0
Excises on imports - Vehicles	..	..	..	9 901	15 878	22 940	38 355	70 687	111 330	119 807
Excises on imports - Other products	..	..	..	4 246	22 504	37 011	27 517	60 314	79 371	85 083
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	1 942	56 349	270 089	560 340	670 378	549 396	763 240	1 441 556	1 462 277
5124 Taxes on exports	..	83	6 190	7 725	5 446	7 984	10 216	13 416	28 756	8 390
Mineral export fee	..	82	5 623	3 850	3 238	2 713	1 933	3 580	17 197	2 185
Agricultural product export fee	..	1	567	3 046	2 208	5 271	8 283	9 837	11 559	6 205
Other products export fee	..	0	0	829	0	0	0	0	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	0	0	53 881	89 832	169 611	195 195	238 583	293 328	246 721
Telecommunications taxes	..	0	0	49 338	86 315	168 852	194 138	237 314	292 477	246 134
Tourism, culture and advertising taxes (DGRAD)	..	0	0	4 543	3 518	759	1 056	1 269	851	587
5127 Other taxes on internat. trade and transactions	..	..	..	..	..	..	..	..	..	..
5128 Other taxes	..	0	0	0	0	0	0	1	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	98	579	33 903	19 441	66 852	100 375	126 738	228 364	181 201
5210 Recurrent taxes	..	0	0	822	619	887	6 620	1 066	4 409	3 501
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	822	619	887	6 620	1 066	4 409	3 501
5220 Non-recurrent taxes	..	98	579	33 081	18 821	65 964	93 755	125 672	223 956	177 699
Truck registration (plates)	..	98	579	2 681	1 366	3 476	3 032	3 932	4 176	4 057
Export and import authorisation	..	0	0	3 212	3 571	9 146	14 804	21 079	4 936	3 762
Implementation tax for dangerous, unhealthy and incommodious establishments	..	0	0	1 225	2 939	32 995	49 963	63 513	145 014	93 773
Other authorisations	..	0	0	25 963	10 945	20 347	25 956	37 149	69 830	76 107
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	0	37 477	99 085	78 815	122 716	79 405	133 043	191 233	184 822
Petrol revenues	..	..	37 477	98 431	78 417	121 703	77 670	131 834	189 105	178 208
Proportional fees on LLC (Direction générale des recettes administratives, judiciaires, domaniales et de participation, DGRAD)	..	..	0	654	398	1 013	1 734	1 209	2 128	6 614
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. 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.

Data between 2000 and 2003 should be interpreted with caution as they are significantly affected by high inflation rates.

Data are broken down between revenues from natural resources and revenues excluding natural resources from 2022. Revenues labelled "excluding natural resources (from 2022)" include revenues from natural resources for years prior to 2022, as the breakdown is not available.

Headings 1110, 5113, 5121, 5220, 6000: For 2008 and subsequent years, these headings contain revenues from the Direction Générale des Recettes Administratives, Judiciaires, Domaniales et de Participation (DGRAD) and are indicated as such.

Headings 1300, 4100, 4400, 5112, 5126, 5128: For 2008 and subsequent years, these headings contain revenues exclusively from DGRAD.

Heading 2400: This heading includes contributions to the National Social Security Fund for civil servants.

Source: Ministry of Finance, Democratic Republic of the Congo.

Table 5.8. Côte d’Ivoire – Details of tax revenue

Million XOF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	924 472	1 169 607	1 407 277	2 035 468	3 414 418	4 527 842	4 734 486	5 542 132	5 772 577	6 778 269
1000 Taxes on income, profits and capital gains	138 299	192 282	192 895	260 799	408 880	557 445	580 534	730 313	868 901	1 082 035
1100 Of individuals	3 397	5 108	6 184	6 970	10 054	13 089	14 508	19 601	23 455	28 443
1110 On income and profits	3 397	5 093	6 164	6 937	10 011	13 023	14 435	19 499	23 367	28 345
General income tax	0	0	323	1 420	817	57	12	2	2	2
Industrial and commercial profit tax, excluding gas and oil (individuals)	3 397	5 045	5 770	5 431	9 008	12 760	14 141	19 208	22 998	27 832
Transferable securities tax (persons)	0	48	71	86	186	206	282	289	367	510
1120 On capital gains	0	16	20	33	42	67	73	102	88	99
Capital gains tax (individuals)	..	16	20	33	42	67	73	102	88	99
1200 Corporate	86 005	148 900	176 272	240 768	375 893	517 653	541 288	691 426	827 184	1 029 966
1210 On profits	86 005	143 602	169 683	229 732	361 782	495 535	517 177	657 565	797 996	997 198
Industrial and commercial profit tax on gas and oil	0	0	0	63 649	71 985	104 181	65 361	75 334	93 848	123 007
Industrial and commercial profit tax, excluding gas and oil (corporations)	86 005	127 710	146 074	137 500	228 043	323 022	357 997	486 277	582 215	704 599
Transferable securities tax (corporations)	0	15 892	23 609	28 583	61 753	68 332	93 819	95 954	121 933	169 592
1220 On capital gains of corporates	0	5 297	6 589	11 036	14 111	22 118	24 112	33 861	29 188	32 768
Capital gains tax (corporations)	..	5 297	6 589	11 036	14 111	22 118	24 112	33 861	29 188	32 768
1300 Unallocable between 1100 and 1200	48 897	38 274	10 439	13 061	22 934	26 703	24 738	19 286	18 261	23 626
Tax payment on income from the informal sector	45 763	33 983	5 882	7 624	14 637	16 023	16 124	16 588	17 382	22 835
Synthetic tax	3 134	4 291	4 557	5 437	8 296	10 680	8 614	2 697	879	791
2000 Social security contributions	52 200	102 700	116 818	162 754	383 540	509 592	549 890	617 150	645 516	715 053
2100 Employees	..	..	..	64 364	151 728	201 522	218 051	247 493	259 078	288 883
Caisse nationale de prévoyance sociale (CNPS)	..	..	..	39 044	92 206	122 230	134 183	161 271	169 489	194 908
Caisse générale de retraite des agents de l'État (CGRAE)	..	..	..	25 320	59 522	79 292	83 868	86 222	89 589	93 975
2110 On a payroll basis	..	..	..	0	0	0	0	0	0	0
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	98 390	231 812	308 070	331 839	369 657	386 438	426 170
Caisse nationale de prévoyance sociale (CNPS)	..	..	..	47 721	112 697	149 392	164 002	197 109	207 153	238 220
Caisse générale de retraite des agents de l'État (CGRAE)	..	..	..	50 669	119 115	158 678	167 837	172 548	179 285	187 950
2210 On a payroll basis	..	..	..	0	0	0	0	0	0	0
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	52 200	102 700	116 818	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	84 393	138 023	148 912	207 243	372 524	527 045	549 630	591 639	661 642	748 010
Professional training fund	0	6 990	7 473	9 776	11 805	23 966	25 144	26 755	29 773	34 583
Income and salary tax, balance of wages and salaries tax	84 393	131 033	141 439	197 467	360 719	503 079	524 487	564 884	631 868	713 427
4000 Taxes on property	15 825	32 732	43 879	49 706	89 040	139 654	135 324	172 208	190 254	220 496
4100 Recurrent taxes on immovable property	15 825	24 664	34 032	38 009	72 299	113 362	106 889	132 394	146 262	171 394
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	8 068	9 847	11 697	16 741	26 292	28 435	39 814	43 992	49 101
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	633 755	699 518	899 720	1 344 201	2 139 379	2 760 029	2 885 098	3 388 228	3 364 440	3 969 257
5100 Taxes on production, sale, transfer, etc	625 607	674 206	870 745	1 294 835	2 057 991	2 650 639	2 776 423	3 267 425	3 232 563	3 820 832
5110 General taxes on goods and services	206 914	255 297	288 886	490 521	692 417	982 115	993 540	1 265 875	1 397 309	1 669 777
5111 Value added taxes	206 914	255 297	267 107	473 712	680 081	963 541	960 051	1 213 233	1 313 225	1 542 242
VAT receipts (gross) - DGI	67 614	106 797	112 304	194 241	327 995	516 161	505 522	615 258	660 571	844 495
VAT credit refunds (DGI)	0	0	- 8 100	- 15 480	- 41 825	- 49 349	- 44 080	- 58 900	- 53 500	- 68 845
VAT revenue (gross) DGD	139 300	148 500	172 802	313 870	445 028	547 827	544 935	720 476	767 355	839 901
VAT credit refunds (DGD)	0	0	- 9 899	- 18 919	- 51 118	- 51 099	- 46 326	- 63 600	- 61 200	- 73 309
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	21 779	16 809	12 336	18 575	33 488	52 641	84 084	127 535
Ad valorem tax (national tax)	..	..	0	0	12 185	18 565	33 483	35 229	54 018	93 768
Contribution pour la reconstruction nationale	..	..	21 779	1 567	71	10	6	9	3	0
Solidarity tax for post - crisis measures	..	..	0	15 243	80	0	0	0	0	0
Entrepreneur State Tax (TEE)	..	..	0	0	0	0	0	10 437	17 157	18 613
Micro - Enterprise Tax	..	..	0	0	0	0	0	6 966	12 907	15 155
5120 Taxes on specific goods and services	418 693	418 909	581 859	804 314	1 365 574	1 668 523	1 782 884	2 001 550	1 835 253	2 151 055
5121 Excises	71 495	74 908	59 977	128 698	243 151	376 839	558 188	517 655	266 792	452 124
Tax for aids funding	0	0	0	740	821	1 299	1 568	1 824	1 947	2 146
Tax on rubber	0	0	0	0	78	66	12	241	0	0
Tax on tobacco for sports development	0	0	0	1 708	2 029	3 246	3 924	4 559	4 867	5 366
Tax on plastic bags and plastic material	0	0	0	0	113	122	249	173	415	360
Tax on drinks	1 402	3 642	2 986	5 050	18 213	25 343	26 133	38 480	39 565	45 028
Tax on fuel	267	290	122	81	105	310	101	7	8	4
Tax on tobacco	10 626	15 518	10 933	12 040	14 771	23 971	31 056	35 656	39 348	44 462
Various taxes specific to the DGD	59 200	50 300	38 391	96 560	183 719	281 613	456 135	389 525	135 792	305 754
Various excise taxes specific to the DGD	0	5 158	7 545	12 520	23 302	40 803	38 893	45 055	42 345	46 426
Special tax for forest preservation and development (TSPDF)	0	0	0	0	0	66	118	700	672	674
Tax on perfumery and cosmetic products	0	0	0	0	0	0	0	1 435	1 832	1 903
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	152 200	126 512	167 701	288 039	486 862	607 626	574 910	751 556	824 079	852 927
5124 Taxes on exports	177 400	185 114	320 201	331 261	473 333	477 488	439 701	489 882	484 001	560 607
Registration fees for coffee and cocoa (DGI)	0	21 114	58 039	103 669	86 244	39 240	37 686	74 810	78 205	99 357
Tax on cocoa and coffee (DGD)	162 700	156 700	253 148	221 180	377 418	394 161	359 206	366 966	345 557	389 919
Tax on wood and other products (DGD)	14 700	7 300	9 014	6 412	9 671	2 236	2 229	2 437	18 487	22 318
Export duties on cotton, cashew, kola nut and shea (DGI)	0	0	0	0	0	15 066	14 748	18 381	17 050	15 799
Tax on cashews (DGD)	0	0	0	0	0	26 785	25 832	27 288	24 702	33 215
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	17 598	32 375	33 980	56 315	162 229	206 570	210 085	242 457	260 381	285 396
Social contribution on airline tickets	0	0	0	216	3 088	0	0	0	0	0
Tax on airline transport	0	0	0	799	2 569	2 014	1 037	1 681	2 148	2 670
Cultural promotion tax	0	0	0	1 598	1 884	2 169	2 245	2 431	2 329	2 525
Tax for the development of it in rural areas	0	0	0	11 486	16 977	20 830	22 263	22 870	26 044	25 420
Tax on telecommunications	0	0	0	0	50 618	52 160	55 815	60 918	60 813	62 859
Urban transportation tax	0	0	0	1 019	3	0	0	0	0	0
Debit on casino games	359	168	339	378	163	2 324	1 002	2 460	3 175	3 872
Stumpage tax	1 240	2 434	1 810	1 125	1 299	1 309	1 232	1 541	1 647	1 426
Tax on advertising	0	137	93	300	437	940	649	1 294	1 285	1 096
Tourism development tax	560	0	0	0	1 298	1 908	1 053	1 569	2 047	2 693
Telephone communications tax	0	0	0	0	20 425	20 091	21 676	28 698	27 572	28 293
Insurance tax	0	6 942	8 666	7 739	14 435	20 445	21 134	23 416	26 985	30 512
Tax on bank loans	1 464	2 002	2 030	3 627	0	0	0	0	0	0
Tax on bank operations	13 975	20 692	21 042	28 028	49 023	70 418	76 919	87 867	97 750	114 638
Health and Environmental Protection Tax	0	0	0	0	11	2	1	3	0	3
Tax for household waste collection	0	0	0	0	0	11 307	4 819	7 254	7 909	8 533
Port and airport tax	0	0	0	0	0	655	239	453	596	759
Video-on-demand tax	0	0	0	0	0	0	0	2	82	100
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	8 148	25 312	28 975	49 366	81 388	109 390	108 675	120 804	131 877	148 425
5210 Recurrent taxes	8 148	25 312	28 975	49 366	81 388	109 390	108 675	120 804	131 877	148 425
5211 Paid by households: motor vehicles	0	4 176	5 942	9 171	14 926	17 592	18 206	21 331	22 097	25 205
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	8 148	21 136	23 033	40 195	66 462	91 798	90 468	99 473	109 780	123 220
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	4 352	5 053	10 765	21 055	34 077	34 009	42 594	41 825	43 418
6100 Paid solely by business	..	0	0	3 732	6 979	10 657	11 164	14 229	9 178	8 043
Housing support tax	..	..	..	45	0	0	0	0	0	0
Interprofessional funds	..	..	..	3 687	6 979	10 657	11 164	14 229	9 178	8 043
6200 Other	..	4 352	5 053	7 033	14 076	23 420	22 846	28 365	32 648	35 375

.. 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.

Heading 5113 includes the ad-valorem tax, which is a property tax. Revenues collected other than from the ad-valorem tax are included in non-tax revenues following the OECD classification of taxes (see the Interpretative Guide in Annex A). Under Côte d'Ivoire's national classification, they are included in tax revenues.

Heading 5113 includes the “National Reconstruction Levy” (CRN : Contribution à la reconstruction nationale), which was introduced in 2004 for five years and expired in 2009. It has been replaced by the Solidarity tax for post-crisis measures (Taxe de solidarité pour la sortie de crise.), based on the operating costs of companies with an annual turnover of 1 billion CFA francs or more for the year ended 31 December 2009. This heading also includes the “State Entrepreneurs' Tax” (TEE: Taxe d’État de l’Entreprenant) and the Micro-Business Tax (Taxe des Micro-Entreprises), both of which were introduced in 2021.

"Export duties on cotton, cashew, kola and shea (DGI)" under Heading 5124 is mostly collected on cashews.

Heading 6100 includes the “Housing Support Fund” (FSH: Fonds de soutien à l’habitat), which is financed by allocated tax revenues (employer payroll contribution, taxes on specified services and the fuel tax). It is not possible to distinguish between these different revenues, hence their classification under heading 6100. This tax was abolished in 2010.

Revenues from the audiovisual tax and the “Ivoirian radio and television” (RTI: Radiodiffusion télévision ivoirienne) royalties are included in non-tax revenues following the OECD classification of taxes (see the Interpretative Guide in Annex A) and have been included under the heading "Sales of goods and services". Under Côte d'Ivoire's national classification, they are included in tax revenues.

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

Table 5.9. Egypt – Details of tax revenue

Million EGP

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	..	88 969	196 967	358 658	850 042	835 064	939 710	1 112 732	1 377 715
1000 Taxes on income, profits and capital gains	..	..	35 551	85 867	157 041	332 239	366 875	398 224	479 806	627 578
1100 Of individuals	..	..	9 315	16 403	38 215	87 306	98 032	123 711	151 918	194 119
1110 On income and profits	..	..	9 310	16 319	37 936	86 382	96 978	122 513	149 973	191 274
Tax on salaries	..	..	3 997	9 623	23 803	56 938	64 022	75 562	89 163	113 121
Taxes on industrial and commercial profits	..	..	3 715	4 570	10 589	24 657	28 672	39 997	52 396	66 202
Stamp duty on salaries	..	..	1 180	1 778	2 998	2 243	1 486	2 511	2 762	3 420
Tax on professionals income	..	..	150	314	544	2 506	2 798	4 170	5 629	8 502
Other taxes on activity other than employment	..	..	268	35	2	37	0	273	23	30
1120 On capital gains	..	..	5	84	279	924	1 054	1 198	1 945	2 845
1200 Corporate	..	..	22 257	66 022	108 285	209 702	237 846	254 696	309 556	429 945
1210 On profits	..	..	22 257	66 022	108 285	209 702	237 846	254 696	309 556	429 945
Egyptian General Petroleum Corporation (EGPC) and foreign partner	..	..	4 030	32 181	36 000	42 532	26 337	39 817	30 552	50 538
Suez Canal Authority (SCA)	..	..	7 343	9 443	13 400	34 480	42 913	32 450	38 952	97 013
Central Bank of Egypt (CBE)	..	..	212	0	3 691	0	0	0	0	0
Other companies	..	..	10 672	18 591	38 512	85 763	119 625	125 268	164 971	174 616
Interest income from T-Bills and Bonds	..	..	0	5 808	16 682	46 928	48 972	57 161	75 081	107 778
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	3 979	3 442	10 542	35 231	30 996	19 817	18 331	3 513
Tax on movable capital revenues from CBE and other entities	..	..	3 979	3 309	10 235	34 538	30 579	19 300	17 621	2 193
Delayed tax income	..	..	0	134	306	693	417	517	710	1 320
2000 Social security contributions	..	..	16 252	31 570	60 404	134 425	113 756	128 422	149 697	160 621
2100 Employees	..	..	0	0	0	0	0	0	0	0
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	16 252	31 570	60 404	134 425	113 756	128 422	149 697	160 621
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	1	1	1
4000 Taxes on property	..	..	640	1 128	2 224	6 281	4 836	6 957	6 511	8 293
4100 Recurrent taxes on immovable property	..	..	327	518	637	4 871	3 393	5 159	4 599	6 121
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	312	610	1 588	1 410	1 443	1 798	1 912	2 172
Property transferring fees	..	..	312	607	948	1 407	1 443	1 770	1 887	2 167
Stamps taxes	..	..	0	3	640	3	0	28	26	4
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	36 527	78 401	138 988	377 097	349 598	406 106	476 717	581 223
5100 Taxes on production, sale, transfer, etc	..	..	35 697	76 232	135 761	370 724	343 359	396 906	467 313	571 153
5110 General taxes on goods and services	..	..	18 725	39 864	65 523	197 679	193 730	233 704	254 777	336 834
5111 Value added taxes	..	..	18 725	39 864	65 523	197 679	193 730	233 704	254 777	336 834
Local commodities	..	..	5 257	11 735	18 415	50 351	53 017	67 544	74 408	106 681
Imported goods	..	..	8 548	18 977	35 010	105 000	95 249	112 849	122 652	158 969
Hotel and restaurant services for tourists	..	..	1 126	2 172	2 334	7 127	5 478	2 792	5 662	10 465
Operating services for others	..	..	1 555	2 936	4 844	24 048	28 190	36 706	36 644	39 686
International and local communication services	..	..	1 911	3 700	4 393	8 915	10 393	11 338	13 087	16 011
Other services	..	..	328	345	527	2 238	1 403	2 475	2 324	5 022
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	16 971	36 369	70 238	173 045	149 629	163 203	212 536	234 319
5121 Excises	..	..	6 539	17 170	41 207	114 977	100 726	108 361	142 945	142 568
Tobacco and cigarettes	..	..	3 987	6 997	26 463	56 389	61 141	73 390	74 944	81 781
Petroleum products	..	..	818	7 563	12 004	41 484	27 599	23 345	57 223	36 941
Alcohol	..	..	95	198	181	315	250	59	2	8
Beer	..	..	170	241	499	1 113	1 602	1 254	1 903	2 659
Fizz water	..	..	510	0	0	2 128	2 836	2 976	3 878	5 202
Stamp taxes on specific goods	..	..	536	1 603	1 198	3 687	443	2 354	140	779
Other excises	..	..	422	567	864	9 861	6 857	4 984	4 855	15 198
5122 Profits of fiscal monopolies	..	..	80	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	7 664	13 733	21 460	40 995	31 644	35 530	42 179	57 592
Valued customs taxes	..	..	7 285	13 242	20 955	40 344	31 106	35 039	41 979	57 349
Customs taxes on imported cigarettes and tobacco	..	..	379	491	506	651	538	491	201	243
5124 Taxes on exports	..	..	1	819	180	427	190	116	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	1 952	2 729	3 699	5 261	6 948	1 931	2 528	2 403
Stamp taxes on specific services	..	..	1 114	1 950	2 700	3 517	5 517	1 157	868	927
Other taxes on specific services	..	..	838	779	999	1 744	1 431	774	1 661	1 476
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	736	1 919	3 690	11 386	10 121	17 265	24 884	31 756
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	830	2 169	3 227	6 373	6 239	9 200	9 404	10 070
5210 Recurrent taxes	..	..	830	2 169	3 227	6 373	6 239	9 200	9 404	10 070
5211 Paid by households: motor vehicles	..	..	394	1 837	2 841	5 702	5 789	8 314	8 654	9 090
5212 Paid by others: motor vehicles	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	436	332	386	672	450	886	750	980
5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Memo items:	..	..	..	..	..	..	..	..	..	..
VAT revenues (net)	..	..	18 725	39 864	65 523	197 679	193 730	233 704	254 777	336 834
VAT revenues (gross)	..	..	19 544	40 487	66 235	198 876	194 570	235 017	257 218	339 224
VAT refunds	..	..	- 819	- 623	- 712	- 1 197	- 840	- 1 314	- 2 441	- 2 389

.. Not available

Note: Fiscal year ends on 30 June. For example, the data for 2023 represent July 2022 to June 2023.

The data are on a cash basis.

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

Heading 2000: Egypt does not include social security contributions in its tax revenue data as the Egyptian authorities do not consider them as taxes.

Royalties on the Suez Canal as well as other royalties and administrative fees are reported as taxes in Egypt. These revenues are considered as non‑tax revenues according to the OECD classification, described in the Interpretative Guide in Annex A.

Source: Ministry of Finance.

Table 5.10. Equatorial Guinea – Details of tax revenue

Million XAF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	..	356 040	612 377	935 907	651 421	490 389	404 055	597 171	860 599
1000 Taxes on income, profits and capital gains	..	..	324 934	545 376	772 421	497 079	351 160	279 837	447 462	720 231
1100 Of individuals	..	..	18 417	59 938	85 021	60 285	53 978	49 754	58 617	62 741
1110 On income and profits	..	..	18 417	59 938	85 021	60 285	53 978	49 754	58 617	62 741
Petroleum tax on physical persons	..	..	25 926	44 339	64 217	41 720	39 403	33 848	38 868	39 462
Personal income tax	..	..	7 390	15 325	20 421	18 245	14 299	15 459	19 203	22 727
Taxes on urban farms	..	..	101	129	379	297	272	435	528	533
Taxes on rural farms	..	..	- 15 000	145	4	22	5	12	18	19
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	306 517	485 438	687 400	436 794	297 182	230 083	388 845	657 490
1210 On profits	..	..	306 517	485 438	687 400	436 794	297 182	230 083	388 845	657 490
Oil companies - Contractors	..	..	32 454	406 163	546 181	331 801	216 081	145 418	301 718	502 788
Oil companies - Subcontractors	..	..	218 977	29 619	51 317	52 261	52 375	54 420	65 249	72 101
Non-oil companies - Taxes on companies	..	..	18 251	38 659	86 658	51 395	26 796	28 172	21 045	23 475
Oil companies - Year end (PNT)	..	..	34 763	9 765	573	172	1 777	1 394	190	58 508
OCIPEF Tax on wood exporters	..	..	2 072	1 233	2 671	1 166	153	678	643	617
1220 On capital gains of corporates	..	..	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	0	0	58 868	48 881	49 925	44 870	48 415	43 221
2100 Employees	..	..	..	..	7 935	7 612	7 806	7 195	7 629	7 204
2110 On a payroll basis	..	..	..	..	0	0	0	0	0	0
2120 On an income tax basis	..	..	..	..	7 935	7 612	7 806	7 195	7 629	7 204
2200 Employers	..	..	..	..	41 793	36 370	37 294	34 345	36 450	33 389
2210 On a payroll basis	..	..	..	..	0	0	0	0	0	0
2220 On an income tax basis	..	..	..	..	41 793	36 370	37 294	34 345	36 450	33 389
2300 Self-employed or non-employed	..	..	..	..	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	9 140	4 900	4 826	3 330	4 336	2 629
2410 On a payroll basis	..	..	..	..	0	0	0	0	0	0
2420 On an income tax basis	..	..	..	..	9 140	4 900	4 826	3 330	4 336	2 629
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	27	160	211	227	139	97	178	167
4100 Recurrent taxes on immovable property	..	..	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	27	160	211	227	139	97	178	167
4500 Other non-reccurrent taxes on property	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	30 243	57 852	96 353	98 695	80 589	74 106	99 622	96 186
5100 Taxes on production, sale, transfer, etc	..	..	30 243	57 852	96 353	98 695	80 589	74 106	99 622	96 186
5110 General taxes on goods and services	..	..	22 122	45 607	58 761	57 859	49 509	41 943	48 691	56 665
5111 Value added taxes	..	..	22 122	45 607	58 761	57 859	49 509	41 943	48 691	56 665
VAT on domestic activities	..	..	0	0	0	0	43 181	34 389	40 079	47 934
VAT on imports	..	..	0	0	0	0	4 200	5 792	5 619	5 991
VAT revenues on petroleum products	..	..	7 132	15 066	6 799	2 160	2 129	1 762	2 993	2 741
VAT revenues on other products and services	..	..	14 990	30 541	51 962	55 699	0	0	0	0
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	8 121	12 245	37 592	40 836	31 079	32 163	50 931	39 521
5121 Excises	..	..	0	0	19 961	20 904	19 155	19 003	27 478	17 264
Taxes on petroleum products	..	..	..	..	19 961	17 604	17 504	17 425	25 733	15 152
Tax on alcoholic beverages and other drinks	..	..	..	..	0	3 300	1 515	899	989	1 326
Other excise taxes	..	..	..	..	0	0	136	679	756	786
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	3 974	9 667	13 434	15 438	9 952	9 874	20 294	20 067
Imports of petroleum products	..	..	618	1 446	2 009	1 297	1 245	1 308	12 580	11 977
Imports of other products	..	..	3 356	8 221	11 425	14 141	8 707	8 566	7 714	8 090
5124 Taxes on exports	..	..	4 147	2 578	4 197	4 494	1 972	3 286	3 159	2 190
Wood exports	..	..	3 916	2 517	4 088	4 294	1 906	3 205	2 915	1 977
Exports of other products	..	..	91	21	91	193	64	71	65	70
Re-exports	..	..	140	40	18	6	2	10	179	143
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	836	8 989	8 054	6 538	8 575	5 145	1 495	793
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Heading 2000: Social security contributions to the Instituto Nacional de Seguridad Social de Guinea Ecuatorial (INSESO) are reported under this heading for the years 2013-22. 2023 figures for social security contributions are projections based on a linear trend over the years 2013-22.

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

Table 5.11. Eswatini – Details of tax revenue

Million SZL

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	745	1 327	2 406	4 588	7 921	11 893	11 916	12 784	14 304	15 647
1000 Taxes on income, profits and capital gains	392	677	1 289	2 373	3 854	5 732	5 624	6 207	6 604	7 406
1100 Of individuals	165	428	804	1 449	2 278	3 513	3 586	3 820	4 254	4 814
1110 On income and profits	165	428	804	1 449	2 278	3 513	3 586	3 820	4 254	4 814
Pay-as-you-earn (PAYE) tax	162	421	733	1 321	2 176	3 407	3 466	3 700	4 135	4 679
Provisional income tax (farmers, directors, individuals)	0	2	16	75	24	38	40	42	39	48
Taxes on interest, dividends and trust income	0	0	8	35	1	0	0	0	0	0
Personal income tax on non-residents	0	0	0	3	1	0	0	0	0	0
Tax on benefits	0	0	5	11	15	18	19	19	19	20
Withholding tax on resident suppliers of goods and services	0	0	40	0	0	0	0	0	0	0
Personal income tax on the self employed	2	4	0	1	59	47	56	53	58	61
Lottery levy	0	1	1	2	2	3	5	5	3	6
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	202	236	461	905	1 507	2 218	2 036	2 385	2 348	2 591
1210 On profits	202	236	461	905	1 507	2 218	2 036	2 385	2 348	2 591
Corporate income tax on resident companies	201	233	394	739	1 358	1 734	1 462	1 857	1 603	1 881
Taxes on royalties	0	0	54	144	42	0	0	0	0	0
Corporate income tax on non-resident companies	0	3	13	22	107	483	574	528	745	711
1220 On capital gains of corporates	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	26	14	23	20	68	1	2	2	2	1
Income taxes on non-residents	23	11	20	15	67	0	0	0	0	0
Other taxes on income	2	3	3	4	2	1	2	2	2	1
2000 Social security contributions	115	154	287	626	1 028	1 542	1 589	1 695	1 714	1 849
2100 Employees	29	38	72	157	309	475	495	511	541	590
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	87	115	215	469	719	1 067	1 094	1 184	1 173	1 259
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	15	34	55	92	148	306	174	234	403	448
4100 Recurrent taxes on immovable property	8	24	30	54	78	236	118	139	303	379
Local property taxes	8	24	30	54	78	236	118	139	303	379
4110 Households	0	0	0	0	0	0	0	0	0	0
4120 Others	0	0	0	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	15	0	0	0	0	0
4310 Estate and inheritance taxes	0	0	0	0	15	0	0	0	0	0
Tax on trust beneficiaries	..	..	0	0	15	0	0	0	0	0
4320 Gift taxes	..	..	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	7	10	25	39	56	70	56	95	99	69
Transfer duties	3	5	13	26	30	37	30	45	39	40
Stamp duties	4	5	12	12	25	34	27	50	60	29
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	223	462	776	1 496	2 892	4 313	4 529	4 648	5 583	5 943
5100 Taxes on production, sale, transfer, etc	214	449	758	1 442	2 823	4 205	4 429	4 524	5 438	5 778
5110 General taxes on goods and services	173	372	661	1 255	2 109	2 972	3 123	3 134	4 074	4 368
5111 Value added taxes	0	0	0	0	2 107	2 965	3 119	3 134	4 073	4 366
VAT revenues (gross)	..	..	..	..	3 048	4 349	4 595	4 823	5 675	6 725
VAT refunds	..	..	..	..	- 941	- 1 384	- 1 475	- 1 689	- 1 601	- 2 359
5112 Sales tax	173	372	661	1 255	2	7	4	0	1	2
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	41	78	97	186	714	1 232	1 306	1 390	1 364	1 410
5121 Excises	40	75	73	148	667	1 218	1 291	1 334	1 305	1 352
Fuel taxes	40	75	73	148	667	1 202	1 261	1 290	1 259	1 310
Levy on alcohol and tobacco	0	0	0	0	0	16	29	44	46	43
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	0	0	0	0	0	9	12	9	7	10
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
Cattle export tax	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	1	2	23	39	47	6	3	47	52	47
Tax on management fees	0	0	17	37	42	0	0	2	0	0
Taxes on lotteries, gaming and betting	1	2	7	2	5	6	3	46	52	47
Other taxes on services and hospitality	0	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	8	12	18	54	68	108	100	124	145	166
5210 Recurrent taxes	4	8	13	30	38	51	51	67	68	71
5211 Paid by households: motor vehicles	2	4	1	11	16	22	25	35	35	36
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	2	3	11	19	22	29	26	32	33	35
Trading licences	1	1	8	11	14	19	20	21	22	23
Company licences	1	1	2	7	7	9	5	9	10	11
Special activities licences (gaming, casino, labor agents, cattle slaughter)	0	1	1	1	1	1	1	2	1	1
5220 Non-recurrent taxes	4	5	5	25	31	57	49	57	77	95
Road tolls	4	4	4	24	30	56	48	56	77	94
Firearm registration fees	0	0	1	1	1	1	1	1	1	1
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Data are reported on a fiscal year basis beginning 1st April. For example, the data for 2023 represent April 2023 to March 2024.

The data are on a cash basis.

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.

Heading 5211: This heading includes revenues from motor vehicle licences, the change of ownership fees and the registration of new motor vehicles. These revenues are considered as tax revenue under the OECD classification as set out in the Interpretative Guide in Annex A. The national classification of Eswatini classifies these revenues as non-tax revenues.

Heading 5213: This heading includes revenue from business and sundry licences. These revenues are considered as tax revenues according to the OECD classification, described in the interpretative guide in Annex A. The national classification of Eswatini classifies these revenues as non-tax revenues.

Heading 5220: This heading includes revenue from the registrations of specific goods (e.g. firearms). These revenues are considered as tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A. The national classification of Eswatini classifies these revenues as non-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.

Table 5.12. Gabon – Details of tax revenue

Million XAF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	..	..	903 847	1 302 204	1 191 698	1 131 616	1 157 115	1 503 272	2 025 892
1000 Taxes on income, profits and capital gains	..	..	..	282 644	513 891	561 846	508 963	398 915	702 269	1 009 055
1100 Of individuals	..	..	..	66 984	138 542	109 639	110 446	111 585	135 765	140 034
1110 On income and profits	..	..	..	66 984	138 542	109 639	110 446	111 585	135 765	140 034
Personal income tax (IRPP)	..	..	..	5 514	16 807	21 382	18 909	22 423	30 627	24 372
Personal income tax - employer's levy	..	..	..	45 315	91 116	65 722	69 834	67 378	79 099	88 135
Flat-rate tax and additional wage tax	..	..	..	16 155	30 619	22 534	21 703	21 784	26 039	27 527
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	180 820	343 535	436 010	384 452	270 815	548 723	841 423
1210 On profits	..	..	..	180 820	343 535	436 010	384 452	270 815	548 723	841 423
Corporate income tax excluding mining and oil	..	..	..	154 072	241 835	182 567	119 542	137 882	167 740	156 347
Corporate income tax - mining	..	..	..	144	14 319	102 003	11 304	48 759	48 600	84 186
Corporate income tax - oil	..	..	..	11 787	44 326	122 898	224 470	56 045	298 001	557 384
Corporate income tax - withholding tax	..	..	..	14 816	43 055	28 542	29 136	28 129	34 382	43 507
1220 On capital gains of corporates	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	34 840	31 814	16 198	14 065	16 514	17 780	27 597
Income from movable capital	..	..	..	31 658	22 408	13 814	11 294	13 064	14 421	24 156
Special property tax on rental income	..	..	..	3 182	9 407	2 384	2 770	3 450	3 360	3 441
2000 Social security contributions	..	..	..	103 354	87 655	148 925	146 152	152 901	160 131	172 627
2100 Employees	..	..	..	0	0	20 462	19 775	21 797	22 225	23 815
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	0	0	9 982	9 646	10 633	10 841	11 617
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	103 354	87 655	118 480	116 731	120 471	127 065	137 195
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	5 830	9 847	10 172	9 496	9 999	10 982	11 773
National housing fund	..	..	..	5 613	9 847	7 913	7 435	7 855	8 525	9 163
Vocational training contribution	..	..	..	217	0	2 258	2 061	2 144	2 457	2 610
4000 Taxes on property	..	..	..	3 202	19 163	13 461	19 376	17 480	23 701	22 607
4100 Recurrent taxes on immovable property	..	..	..	2 765	10 610	8 812	13 651	12 170	17 935	16 032
Land taxes	..	..	..	2 720	10 610	8 812	13 615	12 142	17 908	16 003
Other property taxes	..	..	..	45	0	0	36	29	27	30
4110 Households	..	..	..	0	0	0	0	0	0	0
4120 Others	..	..	..	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	437	8 553	4 649	5 725	5 310	5 766	6 575
Registration duty on transfer deeds	..	..	..	426	7 263	4 483	4 795	4 872	4 936	5 804
Other property registration fees	..	..	..	11	1 289	166	931	438	829	772
4500 Other non-reccurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	507 897	671 600	454 919	445 895	542 365	601 494	801 972
5100 Taxes on production, sale, transfer, etc	..	..	..	507 014	667 296	451 032	441 785	537 769	596 847	797 280
5110 General taxes on goods and services	..	..	..	265 000	397 207	214 426	185 150	255 583	299 644	389 776
5111 Value added taxes	..	..	..	265 000	397 207	214 426	185 150	255 583	299 644	389 776
Value-added tax - domestic	..	..	..	175 231	303 966	187 156	204 468	212 754	224 724	289 979
Value-added tax - import	..	..	..	144 480	143 213	101 673	117 868	115 751	132 526	150 708
VAT refunds	..	..	..	- 54 710	- 49 972	- 74 404	- 137 186	- 72 923	- 57 606	- 50 911
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	240 296	266 498	235 407	255 190	281 277	296 934	407 354
5121 Excises	..	..	..	22 222	61 532	38 067	52 194	54 477	30 519	93 922
Excise duties, domestic	..	..	..	8 406	14 875	17 563	18 685	21 122	17 885	21 398
Tax on butane gas and bitumen	..	..	..	0	0	459	696	615	550	636
Vehicle tax	..	..	..	0	0	12	30	75	44	58
Municipal fuel tax	..	..	..	1 234	2 929	2 296	1 837	2 238	2 359	2 389
Road wear charge	..	..	..	619	35 073	8 909	21 280	20 366	7	55 041
Excise duty on imports	..	..	..	11 963	8 656	8 829	9 668	10 063	9 674	14 400
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	148 649	148 886	123 249	121 916	123 463	151 979	184 255
5124 Taxes on exports	..	..	..	24 912	13 193	24 109	26 058	37 922	27 286	43 200
Exit duty on mines	..	..	..	17 843	10 471	19 307	21 622	24 530	11 178	29 779
Slaughter tax and exit fee	..	..	..	6 944	2 633	4 716	4 253	13 143	16 074	13 379
Customs stamp	..	..	..	18	24	5	70	8	0	8
Tax on mineral products	..	..	..	107	65	81	113	241	34	34
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	44 513	42 887	49 982	55 022	65 415	87 150	85 977
Special solidarity contribution L01	..	..	..	10 435	16 436	18 666	18 246	22 359	23 369	25 549
Computer fee	..	..	..	18 070	16 006	13 175	14 967	14 724	21 024	14 465
Passenger fee	..	..	..	0	0	0	0	1 695	12 300	14 584
Special solidarity contribution L04	..	..	..	6 343	0	8 181	8 682	8 980	9 054	9 302
Household waste contribution	..	..	..	0	0	2 534	5 635	6 318	7 683	4 360
Withdrawal tax	..	..	..	0	0	0	0	3 489	5 678	7 391
Tax on insurance contracts	..	..	..	3 942	5 793	4 715	5 473	5 493	5 168	6 870
Tax on fund transfers	..	..	..	4 267	3 736	1 957	1 652	1 331	2 034	2 730
Other taxes on services	..	..	..	1 455	917	755	366	1 027	840	725
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	1 718	3 591	1 200	1 445	909	269	149
Credit interest and surtax	..	..	..	1 718	3 591	1 200	1 445	909	269	149
5200 Taxes on use of goods and to perform activities	..	..	..	883	4 304	3 887	4 110	4 596	4 647	4 692
5210 Recurrent taxes	..	..	..	883	4 304	3 887	4 110	4 596	4 647	4 692
5211 Paid by households: motor vehicles	..	..	..	15	24	15	10	38	2	4
5212 Paid by others: motor vehicles	..	..	..	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	868	4 280	3 872	4 100	4 558	4 645	4 688
Licence contributions	..	..	..	843	4 278	2 297	2 220	2 699	2 824	2 887
Audiov, cinema and hunting royalties	..	..	..	25	3	1 575	1 880	1 860	1 821	1 802
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	921	47	2 375	1 735	35 454	4 696	7 857
Synthetic tax and other taxes	..	..	..	921	47	2 375	1 735	2 435	3 621	3 956
Revenues to be allocated	..	..	..	0	0	0	0	33 019	1 075	3 901
6100 Paid solely by business	..	..	..	0	0	0	0	0	0	0
6200 Other	..	..	..	0	0	0	0	0	0	0
Memo Item:	..	..	..	..	..	..	..	..	..	..
Community contributions	..	..	..	10 786	9 726	10 954	7 964	10 627	11 205	13 582

.. 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.

Total tax revenues prior to 2016 should be interpreted with caution as they exclude social security contributions which are only available from 2016.

Tax revenues include certain tax revenues allocated to sub-national governments and special funds (e.g. Fonds National de l'Habitat, or “National Housing Fund”). These revenues are included in headings 4100, 5121, 5126, 5213 and 6000.

Revenues from fines and penalties relating to taxes and certain registration fees are included in non-tax revenues following the OECD classification of taxes (see the Interpretative Guide in Annexes A and B). Under Gabon's national classification they are included in tax revenues.

Source: Ministry of Economy and Participations, Gabon.

Table 5.13. The Gambia – Details of tax revenue

Million GMD

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	..	..	3 693	7 186	10 490	11 230	12 085	12 024	14 916
1000 Taxes on income, profits and capital gains	..	..	..	1 048	1 701	2 601	2 784	3 213	3 895	4 320
1100 Of individuals	..	..	..	601	844	1 093	1 071	1 291	1 536	1 846
1110 On income and profits	..	..	..	560	780	990	966	1 126	1 399	1 696
Personal Tax	..	..	..	560	730	963	943	1 093	1 361	1 630
Rental Income	..	..	..	0	50	27	24	33	37	65
1120 On capital gains	..	..	..	41	64	103	104	165	137	150
1200 Corporate	..	..	..	447	857	1 507	1 713	1 922	2 359	2 475
1210 On profits	..	..	..	447	857	1 507	1 713	1 922	2 359	2 475
1220 On capital gains of corporates	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	40	44	51	43	74	44	56
4000 Taxes on property	..	..	..	23	77	53	53	51	51	53
4100 Recurrent taxes on immovable property	..	..	..	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	23	77	53	53	51	51	53
Stamp Duty	..	..	..	23	77	53	53	51	51	53
4500 Other non-reccurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
Cattle Tax	..	..	..	..	0	0	..	..	..	..
5000 Taxes on goods and services	..	..	..	2 573	5 359	7 783	8 302	8 709	7 994	10 451
5100 Taxes on production, sale, transfer, etc	..	..	..	2 407	5 084	7 576	8 065	8 416	7 734	10 144
5110 General taxes on goods and services	..	..	..	1 347	2 202	3 729	4 049	3 902	3 965	5 391
5111 Value added taxes	..	..	..	900	2 166	3 585	3 906	3 724	3 765	5 190
Value Added Tax (VAT)	..	..	..	0	821	1 389	1 425	1 327	1 589	1 825
Import VAT Oil	..	..	..	197	554	944	1 030	845	606	1 280
Import VAT Non-Oil	..	..	..	703	792	1 252	1 450	1 552	1 571	2 084
5112 Sales tax	..	..	..	428	0	0	0	0	0	0
Domestic Sales Tax/ Arrears	..	..	..	428	..	..	..	..	..	..
5113 Other	..	..	..	20	36	145	143	177	199	202
N.E.T.T. Levy	..	..	..	20	36	41	40	41	49	52
GSM Levy	..	..	..	0	0	104	103	136	150	149
5120 Taxes on specific goods and services	..	..	..	1 059	2 882	3 847	4 016	4 514	3 770	4 753
5121 Excises	..	..	..	191	578	1 378	1 439	1 678	1 034	1 330
Import Excise Tax	..	..	..	157	419	672	578	595	429	461
Domestic Excise Duty	..	..	..	0	106	146	92	51	10	13
Fuel Levy	..	..	..	0	19	133	380	543	241	284
Green Tea Tax	..	..	..	0	0	1	1	1	1	0
Environmental Tax on Used Cars	..	..	..	0	0	10	10	10	9	11
Pura Fuel Levy	..	..	..	0	0	8	10	13	10	13
Excise on Tabacco	..	..	..	0	0	0	0	0	0	0
Tobacco Control Levy on Cigarette	..	..	..	0	0	0	0	0	0	0
Road Tax	..	..	..	18	19	44	47	56	46	55
Import Excise Tax on Petroleum	..	..	..	0	0	335	289	370	257	457
Fuel Integrity (Fuel Marking)	..	..	..	0	0	0	0	0	0	0
Car Parking Fees (Area Councils)	..	..	..	17	15	29	31	39	31	37
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	866	2 166	2 215	2 326	2 466	2 356	3 020
Import Duty Oil	..	..	..	363	965	324	353	423	305	349
Environmental Tax on Imports	..	..	..	9	57	51	35	34	17	26
Import Duty Non-Oil	..	..	..	494	1 144	1 839	1 939	2 010	2 034	2 645
5124 Taxes on exports	..	..	..	0	0	0	3	0	0	4
Re-Export Used Vehicle	..	..	..	0	0	0	0	0	..	2
Export Duties	..	..	..	0	0	0	3	0	..	2
Re-Export New Vehicle	..	..	..	0	0	0	0	0	..	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	1	138	254	248	370	380	399
Entertainment Tax	..	..	..	1	0	0	0	0	0	0
Pool Betting Levy	..	..	..	0	1	14	2	2	6	11
Air Transport Levy	..	..	..	0	35	15	7	2	0	0
Excise Telecom	..	..	..	0	102	225	218	279	301	308
Sports Development Levy	..	..	..	0	0	0	21	86	72	81
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	166	275	207	237	293	260	307
5210 Recurrent taxes	..	..	..	161	269	205	237	293	260	305
5211 Paid by households: motor vehicles	..	..	..	29	30	73	79	95	77	91
Motor Vehicle Licences	..	..	..	29	30	73	79	95	77	91
5212 Paid by others: motor vehicles	..	..	..	0	0	0	0	0	0	0
International Certificate for Motor Vehicles	..	..	..	0	0	..	..	..	0	0
5213 Paid in respect of other goods	..	..	..	132	239	132	159	198	183	214
Firearms and Games Licenses	..	..	..	0	1	0	0	1	0	0
Casino, Gaming & Machines Licences	..	..	..	0	0	0	0	0	0	0
GSM License, VSAT stations etc.	..	..	..	131	238	132	158	197	183	214
5220 Non-recurrent taxes	..	..	..	5	6	2	0	0	0	1
Business Registration Fees	..	..	..	1	1	0	..	..	..	0
Tax Identification Number	..	..	..	0	0	0	..	..	..	0
Ordinary Number Plates	..	..	..	3	5	2	..	..	..	0
Bicycle Licence (Registration)	..	..	..	0	0	0	..	..	..	1
Gambia National Single Window Fees	..	..	..	0	0	0	..	..	..	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	9	5	3	49	37	40	35
6100 Paid solely by business	..	..	..	0	0	0	0	0	0	0
6200 Other	..	..	..	9	5	3	49	37	40	35
Informal Sector	..	..	..	0	0	0	43	37	40	30
Environmental tax on individuals	..	..	..	0	0	2	1	0	0	0
Miscellaneous Taxes	..	..	..	9	4	0	5	0	0	5
Memo items:
Ecowas Levy	..	..	..	34	104	157	93	93	97	115
African Union Levy	..	..	..	0	0	31	36	37	39	45

.. Not available

Note: Fiscal year ends on 31 December.

The data are on a cash basis.

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

Heading 5113: N.E.T.T. stands for National Education and Technical Training.

Memo items: Community levies for the benefit of African regional organisations (ECOWAS, AU) are not considered as revenues of the government of The Gambia following the OECD Interpretative Guide (see § 4). Under The Gambia's national classification, they are included in tax revenues.

GSM-related taxes (headings 5113 and 5213), Road Tax (heading 5121), Sports Development Levy (heading 5126), and other items in headings 1100, 4600, 5121, 5126, 5212, 5213, 5220, are considered tax revenue according to the OECD classification, described in the interpretative guide in Annex A. The national classification of The Gambia classifies these as non-tax revenues.

Source: Gambia Revenue Authority.

Table 5.14. Ghana – Details of tax revenue

Million GHS

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	487	2 354	6 740	24 219	49 497	54 115	67 982	89 309	128 840
1000 Taxes on income, profits and capital gains	..	141	642	2 417	7 570	19 853	21 075	24 979	33 383	50 128
1100 Of individuals	..	56	269	1 115	3 570	7 734	7 901	9 725	12 649	16 967
1110 On income and profits	..	56	269	1 115	3 570	7 734	7 901	9 725	12 649	16 967
Employees income tax	..	48	232	1 015	3 310	7 313	7 507	9 250	0	0
Self employers income / profit tax	..	8	37	100	260	421	394	474	654	957
Pay-as-you-earn (PAYE) taxes	..	0	0	0	0	0	0	0	11 995	16 010
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	70	303	1 080	3 837	11 833	12 860	14 819	20 420	31 875
1210 On profits	..	70	303	1 080	3 837	11 833	12 860	14 819	20 420	31 875
Income / profit tax on companies (excl. oil)	..	70	303	988	3 620	10 567	11 426	13 066	16 002	25 162
Income / profit tax on oil companies	..	0	0	0	45	926	951	933	3 499	4 965
National Fiscal Stabilisation Levy (NFSL)	..	0	0	85	172	340	483	558	553	1 105
National Reconstruction Levy (NRL)	..	0	0	7	0	0	0	0	0	0
Financial Sector Recovery Levy	..	0	0	0	0	0	0	263	366	644
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	15	70	222	163	286	314	435	314	1 286
Other direct taxes aside from oil and mineral royalties	..	15	70	222	163	286	314	435	314	1 286
2000 Social security contributions	..	46	191	577	2 122	2 454	4 168	3 376	4 356	6 015
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	46	191	577	2 122	2 454	4 168	3 376	4 356	6 015
SSNIT revenue - Social security contributions	..	46	191	577	2 122	2 454	4 168	3 376	4 356	6 015
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	..	..	..	..	..	592	1 151
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	592	1 151
Electronic Transfer Levy	..	..	..	..	..	..	..	..	592	1 151
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	0	0
5000 Taxes on goods and services	..	301	1 521	3 746	14 527	27 190	28 872	39 627	50 977	71 546
5100 Taxes on production, sale, transfer, etc	..	301	1 521	3 746	14 527	27 129	28 872	39 627	50 977	71 546
5110 General taxes on goods and services	..	127	607	2 052	8 189	14 968	15 461	21 812	29 534	45 121
5111 Value added taxes	..	127	607	2 052	8 189	14 968	15 461	21 812	29 534	45 121
VAT revenues (external collection)	..	89	399	970	3 489	4 121	3 906	5 301	7 010	11 165
VAT revenues (domestic)	..	39	196	649	2 766	5 209	5 302	7 179	8 941	14 382
National Health Insurance Levy (NHIL - customs collection)	..	0	0	183	558	715	744	921	1 256	1 693
National Health Insurance Levy (NHIL - domestic)	..	0	0	133	461	1 030	1 060	1 574	2 520	3 641
Social Security and National Insurance Trust (SSNIT) contributions to the National Health Insurance Scheme (NHIS)	..	0	0	72	289	153	46	448	350	635
GETFund Levy (external collection)	..	0	0	0	0	834	757	923	1 257	1 695
GETFund Levy (domestic)	..	0	0	0	0	435	1 060	1 574	2 520	3 641
COVID-19 Health Recovery Levy	..	0	0	0	0	0	0	776	1 565	2 108
Tax refunds	..	0	12	45	627	2 470	2 587	3 117	4 116	6 160
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	173	915	1 695	6 337	12 161	13 411	17 815	21 444	26 425
5121 Excises	..	75	477	374	2 402	5 817	7 153	9 982	10 093	10 646
Petroleum taxes aside from EFL and RFL	..	53	403	221	2 163	1 952	2 170	3 215	2 333	2 386
Energy Fund Levy (EFL)	..	0	0	36	0	39	38	48	44	48
Road Fund Levy (RFL)	..	0	0	0	0	1 541	1 780	2 152	2 102	2 253
Energy Debt Recovery Levy (EDRL)	..	0	0	0	0	1 665	2 040	2 329	2 166	2 435
Price Stabilisation and Recovery Levy	..	0	0	0	0	125	484	629	1 342	610
Public Lighting Levy (PLL)	..	0	0	0	0	63	134	141	93	324
National Electrification Scheme Levy (NESL)	..	0	0	0	0	44	90	94	66	217
Energy Sector Recovery Levy (Delta Fund)	..	0	0	0	0	0	0	566	956	1 001
Sanitation and Pollution Levy	..	0	0	0	0	0	0	265	450	472
Other excise duties	..	21	74	118	239	387	415	543	540	900
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	81	377	1 051	3 078	5 410	5 514	6 945	9 848	13 933
Import Duty	..	81	377	1 051	3 078	5 410	5 514	6 945	9 848	13 933
5124 Taxes on exports	..	18	61	95	371	0	0	0	0	0
Levies on cocoa exports	..	18	61	95	371	..	..	..	..	..
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	0	0	174	486	934	745	888	1 502	1 846
Communication Service Tax	..	..	..	137	252	412	559	528	713	663
Airport Tax	..	..	..	37	235	521	185	360	790	1 183
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	0	0	0	0	61	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	61	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	61	..	..	..	..
Luxury Vehicle Levy	..	..	..	..	..	61	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	0	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	0	..	..	..	..
Licences	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	0	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. 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.

Heading 1110: Pay-as-you-earn taxes began to be reported separately from other income taxes in 2022.

Heading 1210: The Financial Sector Recovery Levy was introduced in 2021 as a tax on bank profits to raise revenue for financial sector reforms.

Heading 2000: The data are not available from 2000 to 2007.

Heading 4400: The Electronic Transfer Levy was introduced in 2022.

Heading 5111: The national health insurance levy is a tax on goods and services whose funds are allocated to the National Health Insurance Scheme (NHIS). For 2019, the division of GETFund Levy revenues between domestic and external collections are estimates based on programmed budget figures. The COVID-19 Health Recovery Levy was a special levy introduced in 2021 on goods and services outside of a set of exempted goods and services to support COVID-19 expenditures and related matters.

Tax refunds were previously reported as a memo item and were not subtracted from revenues for Ghana. They were originally reported as expenditures for Ghana. Since tax refunds are mostly VAT refunds, they are now reported under Heading 5111.

Heading 5121: The Energy Sector Recovery levy and the Sanitation and Pollution Levy are both excise taxes on fuel that were introduced in 2021.

Source: Ghana Statistical Service. Annual reports of the Social Security and National Insurance Trust (SSNIT) for social security revenues up to 2021, and the Annual Report of the National Pensions Regulatory Authority (NPRA) for 2022 social security revenues. Figures for social security revenues aside from contributions were not available for 2022.

Table 5.15. Guinea – Details of tax revenue

Million GNF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	527 123	1 376 744	3 823 827	8 452 881	15 677 219	16 330 145	19 051 584	21 019 931	23 265 586
1000 Taxes on income, profits and capital gains	..	47 869	164 416	1 044 296	1 978 435	2 566 455	2 798 100	3 257 950	4 512 843	5 091 100
1100 Of individuals	..	30 159	66 951	453 333	511 032	939 567	1 077 903	1 268 022	1 407 267	1 973 290
1110 On income and profits	..	30 159	66 951	453 333	511 032	939 567	1 077 903	1 268 022	1 407 267	1 973 290
Withholding on salaries and wages	..	27 313	53 946	..	..	..	..	..	..	..
Withholding on non-wage income	..	1 607	11 559	..	..	..	..	..	..	..
BIC and BNC withholding tax	..	1 106	877	..	..	..	..	..	..	..
Other income tax	..	133	569	..	..	..	..	..	..	..
1120 On capital gains	..	0	0	..	..	..	..	..	..	..
1200 Corporate	..	15 877	90 724	590 963	1 467 403	1 626 888	1 720 197	1 989 927	3 105 576	3 117 810
1210 On profits	..	15 877	90 724	590 963	1 467 403	1 626 888	1 720 197	1 989 927	3 105 576	3 117 810
Tax on non-mining companies	..	9 925	57 909	231 453	675 664	1 240 899	1 476 415	1 733 349	2 633 399	2 743 498
Tax on mining companies	..	5 953	32 593	359 510	791 739	385 990	243 782	256 579	472 177	374 313
Other corporate taxes	..	0	222	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	0	0	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	1 833	6 742	..	..	..	..	..	..	..
Withholding tax on capital income	..	581	5 800	..	..	..	..	..	..	..
Other income tax deductions	..	1 252	942	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	5 679	11 662	49 443	136 406	288 489	298 480	195 185	369 292	471 080
Lump sum payments	..	5 030	10 094	..	..	..	..	..	..	..
Apprenticeship tax	..	649	1 568	..	..	..	..	..	..	..
4000 Taxes on property	..	2 206	1 457	22 604	18 285	69 030	70 883	65 300	159 905	188 241
4100 Recurrent taxes on immovable property	..	2 194	1 083	10 030	5 072	32 590	27 627	26 340	98 532	128 807
One-time property tax	..	2 194	1 083	..	..	..	..	..	..	..
4110 Households	..	0	0	..	..	..	..	..	..	..
4120 Others	..	0	0	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	7 276	13 041	24 692	11 764	18 657	625	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	12	374	5 297	173	11 748	31 492	20 303	60 749	59 434
4500 Other non-reccurrent taxes on property	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	471 273	1 199 201	2 706 543	6 319 635	12 715 757	13 135 945	15 508 297	15 957 499	17 500 004
5100 Taxes on production, sale, transfer, etc	..	464 802	1 189 907	2 676 312	6 156 198	11 888 974	12 935 439	15 127 104	14 941 668	16 808 525
5110 General taxes on goods and services	..	148 227	402 015	1 152 287	2 585 659	5 045 462	4 886 691	6 068 525	6 190 681	7 092 628
5111 Value added taxes	..	143 178	387 826	1 152 287	2 585 659	5 045 462	4 886 691	6 068 525	6 190 681	7 092 628
VAT domestic (gross)	..	28 086	66 379	..	..	..	..	..	..	..
Gross import VAT excluding petroleum products	..	115 092	321 447	..	..	..	..	..	..	..
Gross import VAT on petroleum products	..	0	0	..	..	..	..	..	..	..
VAT withholding	..	0	0	..	..	..	..	..	..	..
5112 Sales tax	..	1 638	7 114	0	0	0	0	0	0	0
5113 Other	..	3 411	7 074	0	0	0	0	0	0	0
Flat-rate minimum tax	..	3 411	7 074	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	305 475	772 462	1 524 025	3 570 539	6 843 511	8 048 748	9 058 580	8 750 987	9 715 898
5121 Excises	..	54 382	133 113	152 772	864 388	1 736 998	2 705 210	2 043 426	1 922 767	2 032 221
Road maintenance fees	..	0	22 185	..	..	..	..	..	..	..
Excise duties	..	7 227	7 470	100 523	673 622	890 147	1 633 222	794 945	641 506	640 197
Tax on petroleum products	..	47 155	103 459	52 249	190 766	846 851	1 071 988	1 248 481	1 281 262	1 392 024
5122 Profits of fiscal monopolies	..	2	1 095	0	0	0	0	0	0	0
5123 Customs and import duties	..	101 716	324 491	500 426	1 775 129	3 273 885	3 057 413	3 768 245	3 172 721	4 001 188
Tax on imports excluding petroleum products	..	84 333	256 856	..	..	..	..	..	..	..
Import tax on petroleum products	..	0	0	..	..	..	..	..	..	..
Liquidation royalty excluding petroleum products	..	12 828	44 940	..	..	..	..	..	..	..
Liquidation royalty on petroleum products	..	0	0	..	..	..	..	..	..	..
Tax on storage excluding petroleum products	..	1 277	6 018	..	..	..	..	..	..	..
Storage tax on petroleum products	..	0	0	..	..	..	..	..	..	..
Flat-rate import levy	..	2 847	15 169	..	..	..	..	..	..	..
Customs registration fees	..	394	762	..	..	..	..	..	..	..
Degressive production tax	..	0	0	..	..	..	..	..	..	..
Other customs duties	..	37	745	..	..	..	..	..	..	..
5124 Taxes on exports	..	12 593	30 081	193 827	223 275	930 483	1 262 440	1 728 645	1 932 947	1 933 248
Exit tax (mining sector)	..	3 975	5 057	..	..	..	..	..	..	..
Diamond export tax	..	4 756	3 486	..	..	..	..	..	..	..
Tax on the export of precious metals	..	3 862	21 539	..	..	..	..	..	..	..
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	5 389	13 818	50 740	171 365	251 998	279 189	314 886	246 436	289 904
Telephone consumption tax (TCT)	..	0	0	..	..	..	..	..	..	..
Telecommunications network access tax (TART)	..	0	0	..	..	..	..	..	..	..
Tax on financial affairs	..	4 884	12 878	..	..	..	..	..	..	..
Tax on insurance contracts	..	504	941	..	..	..	..	..	..	..
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	131 393	269 863	626 261	536 381	650 148	744 496	1 203 377	1 476 115	1 459 336
Tax on mining products	..	131 393	269 863	626 261	536 381	650 148	744 496	1 203 377	1 476 115	1 459 336
5130 Unallocable between 5110 and 5120	..	11 100	15 431	0	0	0	0	0	0	0
Tax borne by the State Achat finex (DND)	..	7 269	4 000	..	..	..	..	..	..	..
Tax borne by the State Achat finex (DNI)	..	3 250	10 640	..	..	..	..	..	..	..
Tax surcharge	..	581	791	..	..	..	..	..	..	..
5200 Taxes on use of goods and to perform activities	..	2 816	5 368	30 232	163 437	826 783	200 506	381 192	1 015 831	691 479
5210 Recurrent taxes	..	2 359	2 094	30 232	163 437	826 783	200 506	381 192	1 015 831	691 479
5211 Paid by households: motor vehicles	..	2 359	2 094	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	0	0	5 504	8 130	8 984	0	7 923	9 801	62 041
5213 Paid in respect of other goods	..	0	0	24 727	155 307	817 799	200 506	373 269	1 006 030	629 437
5220 Non-recurrent taxes	..	457	3 274	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	3 655	3 926	0	0	0	0	0	0	0
6000 Other taxes	..	95	7	941	119	37 488	26 736	24 852	20 391	15 161
Tax stamps	..	0	0	..	..	..	..	..	..	..
Recovery from previous years	..	95	7	..	..	..	..	..	..	..
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	0	0	941	119	37 488	26 736	24 852	20 391	15 161

.. 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.

The data from 2010 onwards has been revised according to the 2014 MSFP format - the format adopted by Guinea since 2023 - and is not comparable with data from previous years.

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). Under Guinea's national classification they are included in tax revenues.

Heading 5111: The breakdown of gross VAT import revenues between petroleum products and non-petroleum products is not available before 2007. The category “Gross import VAT excluding petroleum products” therefore also includes VAT revenues on petroleum products for the period 2000 to 2006.

Heading 5121: Includes revenues from “Road maintenance charges” (RER: Redevance entretien routier) allocated to the “Special Road Maintenance Fund” (FER: Fonds d’Entretien Routier).

Heading 5123: The breakdown of revenues from import duty, storage tax and liquidation charge between petroleum products and non-petroleum products is not available until 2007. The categories labelled "excluding petroleum products" therefore also include revenues from petroleum products for the period 2000 to 2006.

Source: Ministry of Budget, Guinea.

Table 5.16. Kenya – Details of tax revenue

Million KES

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	..	278 714	545 519	1 096 626	1 624 924	1 676 069	1 741 758	2 108 402	2 258 635
1000 Taxes on income, profits and capital gains	..	..	100 129	219 227	504 077	697 122	753 852	708 656	886 045	957 242
1100 Of individuals	..	..	56 376	124 392	284 222	410 193	419 325	382 519	483 817	518 872
1110 On income and profits	..	..	56 376	124 392	284 222	410 193	419 325	382 519	483 817	518 872
Pay-as-you-earn (PAYE) tax	..	..	53 325	120 593	277 068	392 693	400 508	363 349	461 816	494 979
of which pay-as-you-earn (PAYE) on extractive industry	..	..	..	..	..	2 698	2 456	2 299	2 439	2 694
Individual income tax	..	..	3 051	3 799	7 154	8 916	8 672	8 406	9 682	10 199
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	31 947	67 661	126 541	168 655	175 905	182 214	242 018	263 819
1210 On profits	..	..	31 947	67 661	126 541	168 655	175 905	182 214	242 018	263 819
Corporation tax	..	..	31 947	67 661	126 541	168 655	175 905	182 214	242 018	263 819
of which corporation tax on extractive industry	..	..	..	..	..	714	3 466	1 994	3 719	4 192
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	11 806	27 174	93 314	118 274	158 622	143 923	160 210	174 552
Withholding tax	..	..	11 792	27 174	92 678	105 256	121 511	126 127	151 160	154 238
of which withholding tax on extractive industry	..	..	..	..	..	802	1 330	889	3 221	1 715
Capital gains tax	..	..	14	0	636	13 018	37 111	17 796	9 050	20 314
2000 Social security contributions	..	..	3 675	6 026	15 826	55 600	60 815	60 775	78 843	81 596
2100 Employees	..	..	558	..	..	..	..	..	..	..
Women and children's pension	..	..	558	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	3 117	6 026	15 826	55 600	60 815	60 775	78 843	81 596
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	102	431	792
4000 Taxes on property	..	..	185	1 133	1 051	682	567	580	396	247
4100 Recurrent taxes on immovable property	..	..	185	1 133	1 051	682	567	580	396	247
Immovable property (stand premia on town plots)	..	..	7	86	6	94	93	67	86	47
Land rates	..	..	178	0	0	0	0	0	0	0
Land rent	..	..	0	1 047	1 045	588	474	513	310	200
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	0	0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	173 785	313 615	564 115	861 339	851 741	958 680	1142 674	1206 539
5100 Taxes on production, sale, transfer, etc	..	..	170 235	309 829	557 630	855 354	845 941	951 592	1135 758	1199 758
5110 General taxes on goods and services	..	..	72 656	141 152	265 501	395 121	382 053	408 421	520 523	548 669
5111 Value added taxes	..	..	72 656	141 041	264 872	395 033	382 029	408 359	520 423	548 541
VAT - Ordinary imports	..	..	28 287	57 594	127 744	157 496	146 482	182 557	226 937	217 663
VAT - Oil imports	..	..	4 186	5 352	7 894	7 189	5 506	6 075	12 835	14 062
VAT - Domestic (gross)	..	..	48 583	92 255	143 922	244 748	228 515	217 687	264 746	298 852
of which VAT - Domestic (gross) on extractive industry	..	..	..	..	..	1 371	1 148	1 490	1 474	1 467
VAT - Domestic (refunds)	..	..	-8 400	-14 160	-14 688	-14 400	-14 400	-20 400	-20 040	-26 400
VAT - Oil imports at 8%	..	..	0	0	0	0	15 926	22 440	35 945	44 364
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	111	630	88	24	62	100	128
Turnover tax	..	..	..	111	630	88	24	62	100	128
5120 Taxes on specific goods and services	..	..	97 579	168 677	292 129	460 233	463 888	543 172	615 235	651 089
5121 Excises	..	..	58 254	99 135	142 489	239 516	231 392	296 029	303 446	301 578
Excise duty - Oil	..	..	24 876	35 780	42 687	63 834	65 065	79 338	79 907	76 104
Excise duty - Domestic	..	..	15 744	23 755	38 246	59 509	55 721	62 405	66 264	68 124
Road Maintenance Levy	..	..	9 645	23 780	30 890	78 159	74 458	87 316	86 396	84 143
Excise duty - Imports	..	..	4 235	6 994	15 175	24 622	23 739	26 639	29 445	33 678
Sugar Levy	..	..	1 587	1 590	1 329	0	0	1	1	0
Petroleum Development Levy	..	..	1 041	1 585	1 817	2 165	2 044	25 880	26 849	25 915
Petroleum regulatory levy	..	..	0	134	301	1 087	1 073	1 252	1 232	1 192
Second hand motor vehicles purchase tax	..	..	186	183	466	192	186	243	0	218
Stamp duty - Domestic taxes	..	..	940	5 332	11 579	9 947	9 105	12 955	13 351	12 205
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	32 992	57 047	120 612	154 748	159 265	185 560	215 024	235 529
Import duty - Ordinary	..	..	22 722	40 382	72 346	103 511	96 494	106 800	116 217	127 438
Import declaration fees	..	..	9 724	15 836	27 119	26 782	33 560	44 183	56 017	62 192
Railway Development Levy	..	..	0	0	18 940	21 303	23 258	28 504	36 361	39 899
Import duty - Oil	..	..	427	797	1 387	1 698	1 656	1 627	2 571	2 549
Merchant superintendent shipping levy	..	..	0	32	820	1 454	1 535	1 686	1 607	1 905
Stamp duty - Customs services	..	..	119	0	0	0	0	0	0	0
Anti-adulteration Levy	..	..	0	0	0	0	2 762	2 760	2 252	1 545
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	6 333	12 495	29 028	65 969	73 232	61 583	96 764	113 982
Excise on air time	..	..	2 982	7 893	13 122	25 120	28 841	29 297	37 370	41 407
Airport revenue	..	..	1 846	2 464	6 619	12 291	11 176	3 059	8 184	13 599
Aviation revenue	..	..	1 505	2 138	3 565	5 912	4 860	3 319	4 172	6 077
Excise on financial services	..	..	0	0	5 722	22 646	24 351	21 648	38 228	42 012
Excise on Betting Services	..	..	0	0	0	0	2 045	759	5 109	6 640
Betting Tax	..	..	0	0	0	0	1 960	3 000	3 389	3 875
Digital Service Tax (DST)	..	..	0	0	0	0	0	501	312	371
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	3 550	3 786	6 485	5 985	5 800	7 088	6 916	6 781
5210 Recurrent taxes	..	..	3 550	3 786	6 485	5 985	5 800	7 088	6 916	6 781
5211 Paid by households: motor vehicles	..	..	3 266	3 367	6 010	5 474	5 284	6 584	6 387	6 170
Road transport fees	..	..	2 793	2 499	3 947	4 302	4 010	5 170	4 932	4 791
Foreign motor vehicles tax	..	..	0	0	0	0	0	0	0	0
Advance and other taxes	..	..	473	868	2 064	1 172	1 274	1 414	1 456	1 378
5212 Paid by others: motor vehicles	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	284	419	475	511	516	503	529	611
Kenya Bureau of Standards (KEBS) tax	..	..	284	419	475	511	516	503	529	611
5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	940	5 519	11 556	10 181	9 093	12 965	13	12 218
Other taxes	..	..	..	164	150	66	6	10	13	15
6100 Paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other	..	..	940	5 356	11 406	10 115	9 087	12 955	0	12 204

.. Not available

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

The data are on a cash basis.

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

Heading 4100: The data for the immovable property (stand premia on town plots) tax are not readily available for the years 2001-04 and 2006. No estimation was undertaken given the magnitude of the figures.

Heading 5121: Data for the second-hand motor vehicles purchase tax are not readily available for the years 2001-04, 2006, 2013 and 2014. No estimation was undertaken given the magnitude of the figures.

These revenues are collected by the Kenya Revenue Authority (KRA) on behalf of other agencies. The national classification of Kenya classifies all agency revenues as non-tax revenues.

Source: Kenya Revenue Authority (KRA).

Table 5.17. Lesotho – Details of tax revenue

Million LSL

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
1000 Taxes on income, profits and capital gains	..	..	925	1 996	3 651	4 056	3 743	4 161	4 328	4 741
1100 Of individuals	..	..	736	1 524	2 484	3 142	2 851	3 235	3 455	3 786
1110 On income and profits	..	..	736	1 524	2 484	3 142	2 851	3 235	3 455	3 786
Personal income tax	..	..	618	1 180	1 737	2 296	2 023	2 373	2 829	3 094
Withholding tax	..	..	118	344	748	847	828	862	626	691
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	189	472	1 133	884	862	885	840	919
1210 On profits	..	..	189	472	1 133	884	862	885	840	919
Corporate income tax	..	..	189	472	1 126	877	858	881	834	912
Gambling levy	..	..	0	0	8	7	3	4	7	7
1220 On capital gains of corporates	..	..	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	0	0	34	29	31	41	33	36
2000 Social security contributions	..	..	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	656	1 281	2 221	3 192	3 028	3 665	4 095	4 660
5100 Taxes on production, sale, transfer, etc	..	..	656	1 281	2 221	3 192	3 028	3 665	4 095	4 660
5110 General taxes on goods and services	..	..	656	1 281	2 210	2 907	2 608	3 122	3 544	3 933
5111 Value added taxes	..	..	656	1 281	2 210	2 907	2 608	3 122	3 544	3 933
VAT on imports	..	..	252	473	780	896	662	841	2 116	2 360
VAT - Domestic (Net)	..	..	403	808	1 430	2 011	1 946	2 281	1 428	1 573
VAT - Domestic (Gross)	..	..	463	1 046	1 996	2 877	2 668	3 141	2 160	2 376
VAT - Domestic (Refunds)	..	..	- 59	- 238	- 566	- 867	- 722	- 860	- 732	- 803
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	..	11	285	420	544	551	727
5121 Excises	..	..	..	..	11	285	420	544	551	727
Oil levy	..	..	..	..	11	22	229	340	311	376
Motor vehicle assurance	..	..	..	..	0	147	8	11	21	38
Petroleum levy	..	..	..	..	0	22	72	38	36	76
Road maintenance levy	..	..	..	..	0	93	111	154	182	236
5122 Profits of fiscal monopolies	..	..	..	..	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	..	0	0	0	0	0	0
5124 Taxes on exports	..	..	..	..	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	..	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	..	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	..	..	0	0	0	0	0	0
5128 Other taxes	..	..	..	..	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Memo items:
Excise taxes collected on behalf of the SACU Common Revenue Pool	..	..	53	110	102	215	82	266	312	300
Import duties collected on behalf of the SACU Common Revenue Pool	..	..	18	32	145	147	107	134	340	407

.. Not available

Note: Data are on a fiscal year basis beginning 1st April. For example, the data for 2023 represent April 2023 to March 2024.

Data are reported on a cash basis.

Withholding tax: data from 2004-2012 includes revenue from fringe benefits and the gambling levy as a detailed breakdown of the revenue collected from these categories is not available.

Heading 2000: Social security contributions for Lesotho 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 Interpretative Guide.

Source: Revenue Services Lesotho.

Table 5.18. Liberia – Details of tax revenue

Million USD

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	..	..	..	364	364	405	498	498	512
1000 Taxes on income, profits and capital gains	..	..	..	..	142	140	174	208	210	230
1100 Of individuals	..	..	..	..	78	89	117	118	114	139
1110 On income and profits	..	..	..	..	78	89	117	118	114	139
Personal Income Tax	..	..	..	..	0	0	0	0	0	0
Withholding taxes on labour income and winnings	..	..	..	..	78	89	117	117	114	138
1120 On capital gains	..	..	..	..	0	0	0	0	0	0
1200 Corporate	..	..	..	..	34	27	28	52	57	54
1210 On profits	..	..	..	..	34	27	28	52	57	54
Corporate income tax (regular)	..	..	..	..	31	24	27	38	52	52
CIT on mining	..	..	..	..	0	0	0	5	0	0
CIT on petroleum	..	..	..	..	0	0	0	0	0	0
CIT on renewables resources	..	..	..	..	0	0	0	0	0	0
Surtax on high-yield mineral mining projects	..	..	..	..	0	0	0	0	0	0
Withholding taxes on profits of companies	..	..	..	..	3	3	1	9	5	2
1220 On capital gains of corporates	..	..	..	..	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	..	29	23	29	39	39	37
Withholding taxes on residents and non-residents	..	..	..	..	29	23	29	39	39	37
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	0	0	0	0	0	0
4000 Taxes on property	..	..	..	..	5	5	5	6	5	5
4100 Recurrent taxes on immovable property	..	..	..	..	5	5	5	6	5	5
4110 Households	..	..	..	..	0	0	0	0	0	0
Taxes on property for residential use	..	..	..	..	0	0	0	0	0	0
4120 Others	..	..	..	..	5	5	5	5	4	5
Taxes on land use (other than residential)	..	..	..	..	5	5	5	5	4	5
4200 Recurrent taxes on net wealth	..	..	..	..	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	0
4320 Gift taxes	..	..	..	..	..	..	..	..	..	0
4400 Taxes on financial and capital transactions	..	..	..	..	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property	..	..	..	..	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	..	217	220	226	284	283	277
5100 Taxes on production, sale, transfer, etc	..	..	..	..	202	198	209	258	255	248
5110 General taxes on goods and services	..	..	..	..	87	83	90	107	110	113
5111 Value added taxes	..	..	..	..	0	0	0	0	0	0
5112 Sales tax	..	..	..	..	85	82	89	106	109	111
GST on goods	..	..	..	..	7	6	7	9	11	8
GST on services	..	..	..	..	19	12	15	20	23	39
GST on imported petroleum	..	..	..	..	12	16	15	16	14	9
GST on imported goods (excluding petroleum)	..	..	..	..	47	48	51	60	62	55
5113 Other	..	..	..	..	1	1	1	1	2	2
Presumptive taxes on small taxpayers	..	..	..	..	1	1	1	1	2	2
5120 Taxes on specific goods and services	..	..	..	..	115	115	119	150	144	135
5121 Excises	..	..	..	..	16	40	39	51	51	44
Petroleum	..	..	..	..	0	0	2	16	15	14
Alcoholic beverages	..	..	..	..	3	1	3	4	0	0
Non-alcoholic beverages	..	..	..	..	1	2	0	0	6	5
Tobacco and tobacco products	..	..	..	..	2	1	1	0	0	0
Cosmetics	..	..	..	..	0	4	1	0	0	0
Road Fund Fee	..	..	..	..	0	27	27	25	24	19
Other excises on imported and exported goods	..	..	..	..	5	0	0	0	0	0
Other excises on domestic goods	..	..	..	..	5	4	5	6	6	5
5122 Profits of fiscal monopolies	..	..	..	..	0	0	0	0	0	0
Government parastatals	..	..	..	..	..	0	0	..	0	..
Local government owned corporations	..	..	..	..	..	0	0	..	0	..
5123 Customs and import duties	..	..	..	..	98	74	79	98	93	91
Import duties on petroleum products	..	..	..	..	24	17	17	18	20	21
Import duties on goods other than petroleum	..	..	..	..	67	45	52	68	63	57
Other import duties	..	..	..	..	6	12	10	13	9	13
5124 Taxes on exports	..	..	..	..	1	0	0	1	0	0
Export duties on agricultural products	..	..	..	..	0	0	0	0	0	0
Export duties on forest products	..	..	..	..	0	0	0	0	0	0
Other export duties	..	..	..	..	0	0	0	1	0	0
5125 Taxes on investment goods	..	..	..	..	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	..	1	0	0	0	0	0
Corporate tax on life insurance premiums	..	..	..	..	0	0	0	0	0	0
GSM annual gross margin tax	..	..	..	..	1	0	0	0	0	0
Other taxes on specific services	..	..	..	..	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	..	..	0	0	0	0	0	0
5128 Other taxes	..	..	..	..	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	..	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	..	15	22	17	26	29	29
5210 Recurrent taxes	..	..	..	..	10	19	14	11	15	17
5211 Paid by households: motor vehicles	..	..	..	..	0	3	3	0	3	3
Annual vehicle registration stickers	..	..	..	..	0	3	3	0	3	3
Other vehicle taxes	..	..	..	..	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	..	8	14	9	9	10	10
Tonnage tax	..	..	..	..	2	0	0	0	0	0
Other taxes on watercraft use	..	..	..	..	6	14	9	9	10	10
5213 Paid in respect of other goods	..	..	..	..	2	2	2	2	2	4
Business registration licenses	..	..	..	..	1	1	1	2	1	0
Petty traders license fees	..	..	..	..	0	0	0	0	0	0
Mining licenses and fees	..	..	..	..	1	1	1	0	1	1
Other licenses and fees	..	..	..	..	0	0	0	0	0	3
5220 Non-recurrent taxes	..	..	..	..	5	3	2	15	13	12
License plates	..	..	..	..	5	3	2	6	3	2
Registration charges on ships	..	..	..	..	0	0	0	9	10	10
5300 Unallocable between 5100 and 5200	..	..	..	..	0	0	0	0	0	0
6000 Other taxes	..	..	..	..	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	0	..	..	..	..
6200 Other	..	..	..	..	..	0	..	..	..	..
Revenue from unidentified taxes	..	..	..	..	..	0	..	..	..	..
Memo items:
ECOWAS trade levy	..	..	..	..	5	4	4	6	6	7

.. Not available

Note: Fiscal year ends on 31 December.

The data are on a cash basis.

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

Heading 2000: Data for social security contributions was not available.

Road Fund fees (Heading 5121), Fishing licenses and permits (Heading 5213), and Communication fees (Heading 5213) are considered tax revenue according to the OECD classification, described in the Interpretative Guide in Annex A. The national classification of Liberia classifies these as non-tax revenues.

Memo items: Community levies for the benefit of ECOWAS are not considered as revenues of the Government of Liberia following the OECD Interpretative Guide (see § 4). Under Liberia's national classification, they are included in tax revenues.

Source: Ministry of Finance and Development Planning.

Table 5.19. Madagascar – Details of tax revenue

Million MGA

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	215 420	591 900	1 016 402	1 776 183	3 105 267	5 645 481	5 011 290	5 954 632	7 184 257	8 620 648
1000 Taxes on income, profits and capital gains	33 100	92 960	219 944	490 294	706 768	1 437 601	1 305 414	1 546 901	1 922 818	2 205 856
1100 Of individuals	12 600	36 080	77 147	253 868	366 621	687 985	620 915	661 014	753 513	906 617
1110 On income and profits	12 120	35 540	75 254	252 027	362 771	680 183	612 579	650 990	742 900	894 863
Tax on wage and similar income (IRSA)	9 180	25 260	56 673	201 077	315 570	549 317	490 419	484 484	594 720	708 549
Synthetic tax (IS)	0	0	2 079	13 497	19 140	69 167	69 004	78 088	86 361	101 178
Tax on capital income (IRCM)	2 940	10 280	16 502	37 453	28 040	61 699	53 156	88 417	61 820	85 136
Fees and gaming income	..	..	..	..	21	0	0	0	0	0
1120 On capital gains	480	540	1 893	1 841	3 850	7 802	8 336	10 024	10 612	11 754
Capital gains tax on real estate (IPVI)	480	540	1 893	1 841	3 850	7 802	8 336	10 024	10 612	11 754
1200 Corporate	20 500	56 880	142 797	236 426	340 147	749 616	684 499	808 626	1 054 107	1 151 689
1210 On profits	20 500	56 880	142 797	236 426	340 147	749 616	684 499	808 626	1 054 107	1 151 689
Income tax (IR)	20 500	56 880	142 797	236 426	339 001	680 654	584 277	672 929	862 068	968 493
Tax on non-resident income	..	..	..	..	0	68 958	99 267	135 697	192 022	183 186
Tax on non-wage income (IRNS)	..	..	..	..	1 030	3	9	0	5	1
Other corporate income taxes	..	..	..	..	116	1	946	1	11	9
1220 On capital gains of corporates	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	77 261	115 198	147 549
Public contract tax (IMP)	..	..	..	..	..	..	..	77 261	115 198	147 549
2000 Social security contributions	..	..	..	..	133 072	260 981	304 656	247 285	358 248	508 398
2100 Employees	..	..	..	..	0	0	0	0	0	0
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	133 072	260 981	304 656	247 285	358 248	508 398
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	2 380	4 340	8 514	10 560	24 150	31 454	30 321	36 426	40 898	35 947
4100 Recurrent taxes on immovable property	0	0	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	2 380	4 340	8 514	10 560	24 150	31 454	30 321	36 426	40 898	35 947
Transfer tax	2 380	4 340	8 514	10 560	24 150	31 454	30 321	36 426	40 898	35 947
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	175 880	488 480	776 544	1 268 030	2 238 127	3 889 145	3 364 916	4 120 768	4 852 959	5 733 476
5100 Taxes on production, sale, transfer, etc	175 880	488 480	776 544	1 268 030	2 238 127	3 889 145	3 364 916	4 120 768	4 852 959	5 733 476
5110 General taxes on goods and services	104 600	244 860	410 256	803 932	1 504 330	2 567 663	2 175 841	2 734 186	3 247 844	4 122 970
5111 Value added taxes	104 600	244 860	410 256	803 932	1 504 330	2 567 663	2 175 841	2 734 186	3 247 844	4 122 970
VAT domestic	48 460	102 560	196 922	437 348	544 130	953 565	911 289	1 141 022	1 125 007	1 286 786
VAT imports	56 140	142 300	213 334	387 092	728 300	1 346 233	1 135 945	1 302 641	1 598 978	1 574 682
VAT import petroleum products				179 592	272 700	511 256	320 159	496 323	811 027	790 761
Domestic VAT refunds				- 200 100	- 40 800	- 212 833	- 132 197	- 175 001	- 283 169	376 479
VAT import refunds on petroleum products				0	0	- 30 557	- 59 355	- 30 800	- 4 000	94 262
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	71 280	243 620	366 288	464 098	733 797	1 321 482	1 189 074	1 386 582	1 605 115	1 610 506
5121 Excises	9 460	79 540	99 115	201 039	253 819	386 891	385 698	454 624	466 241	493 914
Domestic excise taxes	9 440	67 760	88 586	201 039	253 819	386 891	385 698	454 624	466 241	493 914
Domestic excise duties - intermittent	..	..	..	..	25 923	52 284	53 263	97 567	89 867	97 913
Domestic excise duty - spirits	..	..	..	..	37 975	57 150	71 274	83 747	126 731	113 285
Domestic excise duty - hygienic beverages	..	..	..	..	0	2 758	2 862	4 113	4 517	5 352
Domestic excise duty - tobacco	..	..	..	..	185 571	248 696	244 949	253 627	231 882	256 542
Domestic excise duty - non-disaggregable	..	..	..	..	4 349	26 003	13 350	15 570	13 244	20 823
Customs excise duties	20	11 780	10 529	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	61 820	152 380	266 588	262 726	458 100	890 053	730 087	856 644	1 054 304	1 027 380
Customs duties	16 260	24 700	112 160	172 369	331 400	604 739	498 342	591 679	780 016	744 391
Import tax	29 780	48 140	0	0	0	0	0	0	0	0
Taxes on petroleum products	15 780	79 540	154 428	90 357	126 700	285 314	231 745	264 965	274 287	282 990
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	..	21 778	43 738	72 098	73 911	83 235	87 843
Telecommunications	..	..	..	..	14 673	34 260	61 919	63 677	73 221	75 371
Insurance tax	..	..	..	..	6 220	8 268	8 983	8 852	8 517	10 835
Additional tax on motor vehicle insurance contracts	..	..	..	..	885	1 211	1 196	1 382	1 496	1 636
5127 Other taxes on internat. trade and transactions	0	11 700	585	333	100	799	1 192	1 404	1 335	1 369
Statistical tax on imports	..	8 040	0	0	0	0	0	0	0	0
Other	..	3 660	585	333	100	799	1 192	1 404	1 335	1 369
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	0	0	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	4 060	6 120	11 400	7 299	3 150	26 300	5 984	3 252	9 334	136 971
6100 Paid solely by business	2 720	2 540	4 349	3 739	650	1 178	872	1 085	1 015	118 297
6200 Other	1 340	3 580	7 051	3 560	2 500	25 123	5 112	2 167	8 320	18 675

.. 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.

Social security contributions under heading 2000 are not considered as tax revenues in Madagascar.

Heading 5121: The breakdown of domestic excise duties is presented from 2013. Domestic excise duties on telecommunications are reported under heading 5126 "Taxes on specific services" following the Interpretive Guide in Annex A. From 2009, customs excise duties are included in the categories of intermittent excise duties or other categories of excise duties collected by the tax authorities, i.e. they are included in domestic tax revenues.

Heading 5126: This heading includes insurance tax revenues and revenues from the supplementary tax on motor vehicle insurance contracts.

Heading 6100: This heading includes revenues from stamps. Revenues from visa stamps are included in this heading until 2014 because it was not possible to separate them from other stamp revenues; from 2015 they are classified as non-tax revenues following the OECD classification of taxes (see the Interpretative Guide in Annexes A and B).

Heading 6200: Revenues from tax penalties and revenues from levies on fees and gaming products are included in this heading until 2014 because it was not possible to separate them from other revenues. From 2015 revenues from tax penalties are classified as non-tax revenues and revenues from fees and gaming products are reported under heading 1110 "On income and profits of individuals" following the OECD classification of taxes (see the Interpretative Guide in Annexes A and B).

Source: Ministry of Economy and Finance, Madagascar.

Table 5.20. Malawi – Details of tax revenue

Million MWK

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	..	51 183	152 744	485 326	968 929	1 070 917	1 160 482	1 573 363	2 200 722
1000 Taxes on income, profits and capital gains	..	..	21 837	67 576	236 126	460 724	506 568	539 925	756 338	1 089 329
1100 Of individuals	..	..	12 152	36 525	139 074	302 061	335 991	326 626	416 919	543 011
1110 On income and profits	..	..	12 152	36 525	139 074	302 061	335 991	326 626	416 919	543 011
Pay-as-you-earn (PAYE) tax	..	..	11 098	32 849	126 367	269 244	296 370	283 610	356 484	458 306
Fringe benefits	..	..	844	1 675	5 350	12 111	11 947	12 966	15 480	22 532
Non-resident tax	..	..	196	835	4 585	16 350	22 479	22 576	28 980	40 374
Dividends	..	..	14	1 165	2 772	4 355	5 195	7 474	15 975	21 799
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	9 685	31 051	97 052	158 664	170 577	213 300	339 420	546 318
1210 On profits	..	..	9 685	31 051	97 052	158 664	170 577	213 300	339 420	546 318
Company assessments	..	..	1 984	6 981	14 186	19 619	16 369	30 780	29 955	59 588
Provisional corporate income tax	..	..	3 957	16 253	43 723	55 936	65 470	78 331	152 526	276 850
Withholding tax on corporations	..	..	3 745	7 817	39 143	83 109	88 738	104 189	149 845	197 145
Capital gains tax	..	..	0	0	0	0	0	0	0	0
Advance Income Tax (AIT)	..	..	0	0	0	0	0	0	7 094	12 736
1220 On capital gains of corporates	..	..	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	29 263	84 865	248 646	507 491	564 313	619 701	815 774	1 109 756
5100 Taxes on production, sale, transfer, etc	..	..	29 263	84 865	248 646	507 491	563 043	617 070	812 312	1 106 341
5110 General taxes on goods and services	..	..	14 216	38 751	137 551	287 974	336 128	343 184	424 743	595 737
5111 Value added taxes	..	..	14 216	38 751	137 539	287 926	336 101	343 158	424 632	590 233
VAT revenues (domestic)	..	..	6 880	21 932	67 149	163 852	176 801	197 059	260 585	351 605
VAT on imports	..	..	8 279	22 482	80 007	152 835	138 453	166 486	209 753	299 460
VAT refunds	..	..	- 942	- 5 663	- 9 618	- 28 761	20 847	- 20 386	- 45 706	- 60 832
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	12	48	27	26	111	5 504
Turnover tax	..	..	..	..	12	48	27	26	111	5 504
5120 Taxes on specific goods and services	..	..	15 047	46 115	111 094	219 517	226 915	273 886	387 569	510 604
5121 Excises	..	..	8 097	31 122	64 856	131 225	142 242	181 387	238 352	302 838
Local excise taxes	..	..	1 294	5 805	15 368	36 215	40 042	47 363	62 218	84 124
Excise taxes on imports	..	..	5 401	14 233	26 419	55 172	52 302	53 186	95 889	135 742
Road Levy (fuel tax)	..	..	1 402	7 507	9 312	31 218	39 055	36 597	66 738	69 042
Road tax (fuel tax)	..	..	0	0	3 837	6 662	7 941	9 213	8 261	8 396
Rural Electrification Levy (fuel tax)	..	..	0	3 577	8 681	0	0	33 231	0	0
Storage Levy (fuel tax)	..	..	0	0	1 240	1 958	2 902	1 797	5 247	5 535
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	6 950	14 993	46 238	88 292	84 672	92 498	149 217	207 766
Import duty	..	..	6 229	15 775	46 121	88 213	82 528	87 702	143 302	197 901
Prepayments collected on import duties	..	..	721	- 783	117	79	33	1 323	1	0
Surcharges on import duties	..	..	0	0	0	0	2 112	3 474	5 914	9 865
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	0	0	0	0	1 271	2 631	3 461	3 415
5210 Recurrent taxes	..	..	..	..	..	..	1 271	2 631	3 461	3 415
5211 Paid by households: motor vehicles	..	..	..	..	..	..	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	..	..	..	1 271	2 631	3 461	3 415
Carbon tax on vehicle ownership	..	..	..	..	..	..	1 271	2 631	3 461	3 415
5213 Paid in respect of other goods	..	..	..	..	..	..	0	0	0	0
5220 Non-recurrent taxes	..	..	..	..	..	..	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	82	303	554	714	36	855	1 251	1 637
6100 Paid solely by business	..	..	82	303	554	714	36	855	1 251	1 637
Miscellaneous duties	..	..	82	303	554	714	36	855	1 251	1 637
6200 Other	..	..	0	0	0	0	0	0	0	0

.. Not available

Note: For the years 2022 and 2023, data are on a fiscal year basis beginning 1st April, and for the years up to 2021, the years are on a fiscal year basis beginning 1^st July. For example, the data for 2023 represent April 2023 to March 2024, while the data for the year 2021 represent July 2020 to June 2021. Since the fiscal year corresponding to 2021 ends in June 2021, and the fiscal year corresponding to 2022 begins in April 2022, there is a nine-month gap in the revenue data between the years corresponding to 2021 and 2022. The figures reported for 2022 in this edition of Revenue Statistics in Africa are different than what was reported in the previous edition, since they corresponded to a different fiscal year than what is reported in this edition.

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

Heading 1210: The Malawi Revenue Authority (MRA) began collecting a three percent Advanced Income Tax (AIT) on commercial goods on May 1, 2022.

Heading 2000: Social security contributions for 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 Interpretative Guide.

Heading 4000: Revenues from property taxes are mainly levied by local governments for which data on revenue are not available.

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

Table 5.21. Mali – Details of tax revenue

Million XOF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	124 203	239 362	476 775	748 245	1 207 241	1 408 675	1 910 709	2 182 450	2 072 869	2 401 711
1000 Taxes on income, profits and capital gains	26 399	34 698	78 979	184 760	296 284	327 103	495 867	525 539	529 216	653 991
1100 Of individuals	10 053	16 061	33 283	50 375	88 233	94 711	133 257	137 752	147 879	182 593
1110 On income and profits	10 053	16 061	33 283	50 375	88 233	94 711	133 257	137 752	147 879	182 593
Retained tax on salaries and wages, private sector	5 853	12 374	25 119	39 859	71 153	76 734	109 256	119 803	109 997	135 973
Retained tax on salaries and wages, public sector	2 723	3 311	7 125	8 624	13 904	13 882	19 624	11 535	31 105	38 521
Capital gains tax	0	0	0	0	862	1 042	989	2 955	2 925	3 819
Taxes on property income	1 477	376	1 039	1 892	2 314	3 053	3 388	3 459	3 851	4 279
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	10 840	16 034	38 386	118 346	179 458	206 698	326 412	332 699	339 364	420 843
1210 On profits	10 840	16 034	38 386	118 346	179 458	206 698	326 412	332 699	339 364	420 843
Corporate tax (private)	..	..	31 767	107 582	174 433	199 055	322 380	306 584	332 838	414 756
Corporate tax (public)	..	..	0	121	1	0	108	20 341	30	70
Tax on industrial and commercial profits, private sector	10 840	15 996	6 589	10 643	5 024	7 643	3 925	5 775	6 496	6 018
Tax on industrial and commercial profits, public sector	0	38	30	0	0	0	0	0	0	0
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	5 506	2 603	7 310	16 039	28 593	25 694	36 197	55 089	41 974	50 554
Synthetic tax	0	480	1 449	1 212	1 441	1 503	1 399	1 544	1 757	1 832
Tax on income and securities	5 506	2 123	5 861	14 827	27 152	24 191	34 798	53 545	40 217	48 722
2000 Social security contributions	13 169	18 442	45 497	73 600	149 083	190 924	333 298	403 322	442 743	522 454
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	13 169	18 442	45 497	73 600	149 083	190 924	333 298	403 322	442 743	522 454
Social security contributions (CMSS)	..	..	9 259	12 834	26 550	45 311	114 470	153 307	151 838	174 500
Social security contributions (INPS)	13 169	18 442	36 238	60 766	90 152	108 086	154 189	165 462	204 400	237 036
Social security contributions (CANAM - CMSS)	..	..	..	..	18 393	18 100	26 596	38 313	36 935	49 391
Social security contributions (CANAM - INPS)	..	..	..	..	13 871	19 324	38 041	46 236	49 570	61 527
Social security contributions (CANAM - ANICT / AR / PGT)	..	..	..	..	118	103	2	4	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	2 470	4 671	8 381	6 278	11 567	13 192	5 724	12 197	14 882	20 283
Fixed contribution	2 470	4 671	8 381	6 278	11 567	13 192	5 724	12 197	14 882	20 283
Counterpart of salaries paid / foreign mineral companies	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	2 724	3 149	7 909	12 062	17 933	28 489	27 441	30 802	29 307	40 016
4100 Recurrent taxes on immovable property	54	119	930	979	1 561	1 590	2 074	2 193	2 504	2 656
Property retention tax	54	119	930	979	1 549	1 572	2 025	2 144	2 474	2 589
Tax on private rentals	0	0	0	0	12	18	49	49	30	66
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	2 670	3 030	6 979	11 083	16 372	26 899	25 366	28 610	26 803	37 360
Registration fees (DGI)	2 600	2 934	3 414	6 928	11 023	18 390	12 158	14 018	11 382	18 675
Registration fees (DND)	0	0	3 055	4 107	5 321	8 436	13 174	14 544	15 411	18 679
Transfer letter and land occupancy permit in land registry	70	96	510	0	0	0	0	0	0	0
Land occupancy fees	0	0	0	48	28	73	35	48	10	6
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	73 710	172 271	328 545	451 942	689 931	811 118	951 516	1 129 950	984 405	1 057 132
5100 Taxes on production, sale, transfer, etc	73 011	171 443	327 388	450 213	687 273	807 832	947 936	1 126 298	980 596	1 052 975
5110 General taxes	27 647	80 633	191 827	260 599	328 157	394 552	512 318	594 898	513 714	475 071
5111 Value added taxes	27 647	80 633	191 827	260 599	328 157	394 552	488 545	588 033	511 180	473 944
VAT on imports	13 863	46 622	119 548	161 656	210 431	232 434	328 676	401 303	309 147	342 084
VAT revenues (private sector)	9 332	31 218	67 629	95 383	113 512	150 102	159 346	186 359	197 202	126 550
VAT revenues (government)	4 452	2 793	4 650	3 560	4 214	12 016	522	371	4 831	5 310
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	23 774	6 865	2 534	1 127
General Solidarity Contribution (Sustainable Development Fund - FDD)	..	..	..	..	..	..	23 774	6 865	2 534	1 127
5120 Taxes on specific goods and services	45 364	90 810	135 561	189 614	359 116	413 280	435 618	531 400	466 883	577 904
5121 Excises	23 257	45 791	42 725	56 909	136 898	159 013	127 286	81 985	126 260	224 318
Domestic taxes on petroleum products (TIPP)	9 133	33 694	26 389	25 660	93 264	100 648	55 127	20 814	35 805	130 826
Ad Valorem Tax (Mining Companies) (DNDC)	439	4 233	9 811	20 479	25 253	30 605	40 165	32 556	61 527	54 506
Local taxes on tobacco	981	816	3 285	5 385	8 264	12 787	14 571	12 794	6 915	7 420
Taxes on alcoholic beverages	867	1 169	1 317	1 777	3 611	3 672	4 430	2 256	1 135	2 636
Special tax on drinks	133	1 519	708	2 088	4 237	5 431	5 670	6 554	10 386	7 399
Tax on other products	11 704	4 360	1 215	1 520	2 269	5 870	7 325	7 011	10 492	21 531
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	19 055	30 734	67 175	86 853	124 049	139 263	173 257	211 063	190 290	192 588
Customs duties	19 029	29 328	60 305	76 287	111 062	124 320	153 294	188 338	167 841	169 613
Statistical fees	0	315	6 485	9 702	12 940	14 803	19 924	22 707	22 194	22 772
Degressive compensatory tax (TDP)	0	6	373	831	0	0	0	0	0	0
Cyclical tax on imports	26	1 085	12	33	47	140	38	19	254	203
5124 Taxes on exports	102	4 046	9 922	20 503	30 243	29 288	42 532	124 889	55 719	54 215
Contribution pour prestation de service (CPS) on gold	102	4 046	9 922	20 503	30 243	29 288	42 532	50 722	55 719	54 215
Export tax on cotton (Fonds pour le développement durable - FDD)	0	0	0	0	0	0	0	74 167	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	2 950	10 239	15 739	25 349	67 926	85 716	92 543	113 463	94 613	106 784
Taxes on financial activities	0	5 785	9 995	17 828	39 608	41 562	53 412	67 968	49 370	54 558
Gambling revenues from PMU and casinos	1 497	1 515	1 955	3 061	5 966	6 821	5 580	9 413	12 585	13 907
Taxes on road carriers	620	1 676	2 287	2 659	3 499	4 890	2 712	2 181	1 841	2 386
Taxes on insurance contracts	830	1 261	1 475	1 787	3 321	4 783	5 149	6 638	8 008	8 291
Other taxes on specified services	3	2	27	14	2	10	1	1	1	1
Tax on Access to the Telecom Network Open to the Public (TARTOP)	0	0	0	0	15 530	27 650	25 688	27 261	22 808	27 641
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	699	828	1 157	1 729	2 658	3 286	3 579	3 652	3 808	4 157
5210 Recurrent taxes	699	828	1 157	1 729	2 658	3 286	3 579	3 652	3 808	4 157
5211 Paid by households: motor vehicles	583	716	1 140	1 715	2 658	3 286	3 579	3 652	3 808	4 157
Motor vehicle taxes	583	716	1 140	1 715	2 658	3 286	3 579	3 652	3 808	4 157
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	116	112	17	14	0	0	0	0	0	0
Forestry and wildlife licences	116	112	17	14	..	..	..	..	..	..
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	5 731	6 131	7 464	19 603	42 443	37 849	96 863	80 641	72 316	107 835
Stamp fees (DGI)	4 839	4 188	6 172	10 797	16 840	18 821	19 492	22 112	19 569	18 639
Stamp duties (DND)	0	0	911	143	235	277	509	579	553	648
Revenues from previous years	892	1 943	381	8 663	25 368	18 751	76 862	57 950	52 195	88 547
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Memo items:
Community collections (CP) (UEMOA tax)	1 978	1 394	0	0	0	0	0	0	0	0

.. Not available

Note: Year ending 31st December.

ANICT = “Agence Nationale d'Investissement des Collectivités Territoriales”; AR = “Autorités Régionales”; PGT = “Paierie Générale du Trésor”. The data are on a cash basis.

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

Data on contributions from the Caisse Malienne de Sécurité Sociale (CMSS), the Caisse Nationale d'Assurance Maladie (CANAM), and the Institut National de Prévoyance Sociale (INPS) are only available from 2004, 2011, and 2006 respectively. These revenues are not included in Malian state revenues.

Heading 2400: This heading includes data from CANAM. Part of CANAM's revenues is collected by CMSS and INPS. These revenues do not form part of the revenues of CMSS or INPS.

Heading 5123: Revenues from ECOWAS (Economic Community of West African States), including statistical fees, the community levy, and the degressive protection tax, are not considered tax revenues or non-tax revenues of the government of Mali following the OECD Interpretative Guide (see § 4).

Heading 5126: Revenues from the “Tax on Access to the Public Telecommunications Network” (TARTOP: Taxe sur Accès au Reseau de Télécom Ouvert au Public) were included in non-tax revenues (Sales of goods and services) in previous editions.

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

Table 5.22. Mauritania – Details of tax revenue

Million MRU

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	..	..	15 162	28 795	38 869	38 181	47 373	51 932	52 996
1000 Taxes on income, profits and capital gains	..	..	..	5 282	9 769	12 561	14 927	18 430	18 085	17 963
1100 Of individuals	..	..	..	2 266	4 324	5 081	5 812	6 870	7 232	8 100
1110 On income and profits	..	..	..	2 266	4 324	5 081	5 812	6 870	7 232	8 100
Tax on wages and salaries	..	..	..	1 396	3 819	4 325	4 865	5 544	5 316	6 685
of which: ITS Pétrole	..	..	..	94	129	..	..	..	..	..
Capital gains tax	..	..	..	777	400	635	834	1 197	1 795	1 283
Property income tax	..	..	..	45	101	121	112	129	121	132
General income tax	..	..	..	48	4	0	0	0	0	0
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	3 015	5 445	7 480	9 114	11 561	10 853	9 863
1210 On profits	..	..	..	3 015	5 445	7 480	9 114	11 561	10 853	9 863
Industrial and commercial profits (BIC), non-commercial profits (BNC) and flat-rate minimum tax (IMF)	..	..	..	1 400	3 400	3 759	3 909	4 677	5 222	4 444
of which: BIC Pétrole	..	..	..	144	43	..	..	..	..	..
Single tax on Société Nationale Industrielle et Minière (SNIM)	..	..	..	921	223	1 196	1 890	4 696	2 847	2 021
flat-rate minimum tax (IMF)- customs	..	..	..	695	1 499	1 941	1 524	1 648	2 290	2 548
Simplified taxation system	..	..	..	0	323	585	1 792	540	494	850
1220 On capital gains of corporates	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	1 026	1 818	2 015	2 100	2 160	2 220	2 280
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	1 026	1 818	2 015	2 100	2 160	2 220	2 280
CNSS contributions	..	..	..	424	592	686	707	730	750	770
CNAM contributions	..	..	..	602	1 227	1 329	1 393	1 430	1 470	1 510
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	32	48	50	45	51	53	57
4000 Taxes on property	..	..	..	646	1 387	45	58	76	44	123
4100 Recurrent taxes on immovable property	..	..	..	622	1 346	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	25	41	45	58	76	44	123
Land conservation rights	..	..	..	25	41	45	58	76	44	123
4500 Other non-reccurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	8 176	15 772	24 198	21 032	26 596	31 181	32 212
5100 Taxes on production, sale, transfer, etc	..	..	..	7 964	15 440	22 745	19 729	25 160	29 550	30 844
5110 General taxes on goods and services	..	..	..	5 069	9 676	12 862	10 137	12 873	14 612	15 079
5111 Value added taxes	..	..	..	5 069	9 676	12 862	10 137	12 873	14 612	15 079
Domestic VAT revenue	..	..	..	1 290	3 500	3 937	3 339	3 883	3 187	3 481
Import VAT receipts	..	..	..	3 779	6 176	8 924	6 798	8 989	11 424	11 597
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	2 895	5 764	9 883	9 592	12 287	14 938	15 765
5121 Excises	..	..	..	681	1 199	2 771	2 618	2 768	3 020	2 965
Consumption tax	..	..	..	188	405	745	717	642	734	669
Petroleum consumption tax	..	..	..	494	581	1 765	1 604	1 730	1 946	1 947
Consumption Tax on Cement	..	..	..	0	151	226	229	322	251	278
Cancer Research and Control	..	..	..	0	63	35	68	74	89	71
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	1 950	3 964	6 311	6 191	8 696	10 894	10 827
Import tax duty	..	..	..	1 631	3 373	5 299	4 815	6 754	8 556	8 544
Tax on Imported Tonnage	..	..	..	0	0	0	470	673	687	713
Statistical tax	..	..	..	319	567	800	650	933	1 218	1 140
Tax for the promotion of culture and sport	..	..	..	0	0	0	224	299	396	394
Other import duties and charges	..	..	..	0	24	213	33	36	37	36
5124 Taxes on exports	..	..	..	0	0	3	1	0	0	702
Exit Fiscal Duty	..	..	..	..	0	3	1	0	0	0
Export Duty Fee	..	..	..	..	0	0	0	0	0	702
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	264	600	798	782	823	1 023	1 271
Tax on financial transactions	..	..	..	208	538	722	749	748	898	1 114
Airport and foreign destination tax	..	..	..	56	61	76	33	75	125	157
Consumption tax on scratch cards (TCG)	..	..	..	0	1	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	213	332	1 453	1 303	1 437	1 631	1 368
5210 Recurrent taxes	..	..	..	213	332	1 453	1 303	1 437	1 631	1 368
5211 Paid by households: motor vehicles	..	..	..	..	..	..	205	225	196	202
5212 Paid by others: motor vehicles	..	..	..	0	0	107	109	179	215	204
Payment Order – Transport Tax	..	..	..	..	..	107	109	179	215	204
5213 Paid in respect of other goods	..	..	..	60	96	1 116	989	1 033	1 221	962
Patent	..	..	..	0	76	75	73	83	78	86
Fishing duty	..	..	..	60	20	467	332	392	572	684
Exploitation royalties (RE)	..	..	..	0	0	574	585	558	489	80
Customs levy on ship provisioning	..	..	..	0	0	0	0	0	82	112
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	20	59	349	362
6100 Paid solely by business	..	..	..	0	0	0	0	0	0	0
6200 Other	..	..	..	20	15	62	79	56	76	39
Unidentified customs revenues	..	..	..	20	15	62	79	56	76	39

.. Not available

Note: Year ending 31st December.

The data are on a cash basis. In this edition, customs data has been revised from 2011 onwards and is now more detailed, affecting headings 1210, 5111, 5121, 5123, 5124, 5126, 5212, 5213, and 6200.

Heading 2400: Social security contributions have been estimated since2021.

Heading 4100: This heading includes municipal revenues. These revenues come from the various communal taxes and municipal levies, which include in particular the property tax on developed property, the property tax on agricultural land used for crops, the council tax, the community contribution, the patent tax, the communal tax and public domain occupation fees and royalties. It has not been possible to identify each of these revenues separately so all of them are reported under this heading, given that the majority are derived from taxes on property. These revenues are not included from 2019 onwards.

Heading 4400: This heading includes revenues from land conservation fees. They are included in tax revenues following the OECD classification of taxes (see the Interpretative Guide in Annex A) but are included in non-tax revenues in Mauritania.

Heading 5121: This heading includes revenues from the scratch card tax for the years 2007-2019 and from 2022.

Heading 5213: Revenues from operating royalties are included in revenues from fishing rights for the years 2007-2019 and from 2022.

Source: Ministry of Finance, Mauritania.

Table 5.23. Mauritius – Details of tax revenue

Million MUR

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	12 262	22 146	34 828	58 404	79 225	103 385	97 275	92 675	117 028	139 876
1000 Taxes on income, profits and capital gains	1 804	2 881	5 829	15 005	19 793	27 810	27 940	27 562	34 959	42 705
1100 Of individuals	863	1 540	2 553	4 583	7 614	10 453	11 221	11 450	13 944	15 632
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	941	1 341	3 276	9 457	10 993	15 648	15 000	14 306	18 842	24 127
1210 On profits	941	1 341	3 276	9 457	10 993	15 648	15 000	14 306	18 842	24 127
Income tax - Companies and corporate bodies	..	..	..	8 428	9 788	14 556	13 876	11 760	16 446	22 542
Special levy on banks	..	..	..	455	748	934	939	950	1 028	1 095
Solidarity levy on telecommunication companies	..	..	..	424	331	158	185	157	148	371
Corporate social responsibility	..	..	..	150	126	0	0	0	0	0
Special contribution from hotels	..	..	..	0	0	0	0	0	0	0
COVID-19 Levy	..	..	..	0	0	0	0	1 439	1 219	118
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	965	1 186	1 709	1 720	1 806	2 173	2 946
Tax deduction at source	..	..	..	965	1 186	1 709	1 720	1 806	2 173	2 946
2000 Social security contributions	689	986	1 314	2 113	3 252	4 239	4 560	6 026	8 348	9 041
2100 Employees	230	329	438	704	1 084	1 413	1 520	1 541	2 270	2 323
2110 On a payroll basis	230	329	438	704	1 084	1 413	1 520	1 541	2 270	2 323
Contributions by employees to National Pension fund (NPF)	230	329	438	704	1 084	1 413	1 520	260	0	0
Contribution Sociale Généralisée (CSG) - private sector employees	0	0	0	0	0	0	0	1 281	2 008	2 323
Contribution Sociale Généralisée (CSG) - public sector employees	0	0	0	0	0	0	0	0	262	0
2120 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2200 Employers	459	657	876	1 408	2 168	2 826	3 040	4 482	5 991	6 564
2210 On a payroll basis	459	657	876	1 408	2 168	2 826	3 040	4 482	5 991	6 564
Contributions by employers to National Pension fund (NPF)	459	657	876	1 408	2 168	2 826	3 040	519	0	0
Contribution Sociale Généralisée (CSG) - private sector employers	0	0	0	0	0	0	0	2 562	4 061	4 647
Contribution Sociale Généralisée (CSG) - public sector employers	0	0	0	0	0	0	0	1 400	1 930	1 917
2220 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	0	0	0	0	0	0	0	3	87	154
2310 On a payroll basis	..	..	..	..	..	..	..	3	87	154
Contribution Sociale Généralisée (CSG) - self - employed	..	..	..	..	..	..	..	3	87	154
2320 On an income tax basis	..	..	..	..	..	..	..	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	77	140	204	176	474	777	798	409	860	1 050
Extra-budgetary taxes on payroll and workforce	77	140	204	176	474	777	798	409	860	1 050
4000 Taxes on property	945	1 411	1 920	3 328	4 095	4 706	4 084	4 538	5 847	7 135
4100 Recurrent taxes on immovable property	135	205	240	417	146	294	321	296	305	231
4110 Households	0	0	0	0	0	0	0	0	0	0
4120 Others	135	205	240	417	146	294	321	296	305	231
Local taxes on immovable property	135	205	240	410	143	288	313	293	302	229
Campement taxes	..	..	..	6	3	6	8	3	3	2
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	809	1 206	1 680	2 902	3 907	4 376	3 754	4 216	5 496	6 830
Land transfer tax	..	..	409	1 190	1 650	1 964	1 693	1 939	2 640	3 370
Registration duty on transfer of immovable property	..	..	562	1 180	1 708	1 859	1 619	1 780	2 296	2 928
Tax on transfer of leasehold rights in state lands	..	..	0	175	157	164	144	128	191	159
Registration duty on transfer of shares	..	..	0	84	122	53	25	56	63	68
Registration duty on fixed and floating charges	..	..	116	180	157	220	181	211	306	306
Stamp duties	..	..	14	75	112	115	91	102	0	0
Registration duty on loans	..	..	0	9	0	0	0	0	0	0
Mortgages, inscriptions and transcriptions	..	..	10	11	0	0	0	0	0	0
Other taxes on financial and capital transactions	..	..	568	0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property	0	0	0	10	42	36	10	27	46	73
4510 On net wealth	..	..	..	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	10	42	36	10	27	46	73
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	8 617	16 514	25 300	37 618	51 422	65 719	59 781	54 017	66 832	79 780
5100 Taxes on production, sale, transfer, etc	8 499	16 312	23 445	34 755	47 254	61 018	55 784	50 151	62 488	75 007
5110 General taxes on goods and services	64	5 604	12 529	21 094	28 036	34 941	32 658	28 490	38 273	47 767
5111 Value added taxes	0	5 604	12 529	21 094	28 036	34 941	32 658	28 490	38 273	47 767
VAT revenues (gross)	..	..	..	26 590	33 302	41 948	39 061	35 716	46 949	57 559
VAT refunds	..	..	..	- 5 495	- 5 267	- 7 007	- 6 403	- 7 226	- 8 676	- 9 792
5112 Sales tax	64	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
Extra-budgetary taxes on goods and services	..	..	..	..	..	..	..	..	..	..
Local taxes on goods and services	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	8 435	10 707	10 916	13 660	19 218	26 077	23 125	21 660	24 215	27 240
Unallocated budgetary taxes on goods and services	..	..	3 279	0	0	0	0	0	0	0
5121 Excises	..	..	2 840	9 331	14 834	20 871	18 925	18 680	20 144	21 055
Spirits, liquors and alcoholic beverages	..	..	1 220	2 351	4 448	5 221	5 307	5 068	5 691	6 450
Tobacco products	..	..	1 617	2 371	3 851	5 233	5 620	5 845	6 346	7 233
Motor vehicles and motor cycles	..	..	0	1 928	2 471	3 756	3 120	2 636	2 510	1 677
Petroleum products (including MID Levy)	..	..	0	2 421	3 292	5 700	3 938	3 859	4 287	4 363
PET bottles and other plastic products	..	..	0	159	250	270	273	236	228	246
Sugar content of soft drinks	..	..	0	0	344	445	428	813	792	818
Energy inefficient products	..	..	0	0	3	4	19	12	29	31
Sugar brokerage	..	..	1	0	0	0	0	0	0	0
Extra-budgetary excise taxes	..	..	0	0	0	0	0	0	0	0
Other excises	..	..	1	101	175	242	219	210	262	237
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	3 899	1 525	1 302	1 379	1 216	1 180	1 528	1 825
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	898	2 731	3 083	3 827	2 984	1 800	2 543	4 360
Taxes on the national lottery and other lotteries	..	..	14	693	436	309	285	275	310	429
Betting taxes on horse racing, football, etc.	..	..	269	658	837	1 047	740	928	1 012	1 239
Gaming taxes on casinos and gaming houses	..	..	614	818	591	797	695	571	608	1 043
Passenger fee on air tickets	..	..	0	561	1 173	1 673	1 264	26	613	1 648
Levy on messaging services	..	..	0	0	46	0	0	0	0	0
Hotel and restaurant tax	..	..	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	73	0	0	0	0	0	0
Temporary solidarity tax on hotels	..	..	..	0	..	..	..	..	..	..
Local government taxes on goods and services	..	..	..	73	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	118	203	1 750	2 765	4 168	4 701	3 998	3 867	4 344	4 772
5210 Recurrent taxes	118	203	1 287	1 934	2 702	3 019	2 770	2 513	2 963	3 309
5211 Paid by households: motor vehicles	0	0	652	1 117	1 362	1 604	1 587	1 704	1 802	1 807
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	118	203	635	816	1 341	1 415	1 183	808	1 161	1 502
Company licences	..	..	103	148	306	200	203	213	217	192
Incorporation and lodging fees, search duty, etc.	..	..	5	9	18	13	12	10	12	12
Tourist enterprise licences	..	..	33	74	91	112	73	24	49	112
Gambling licences	..	..	48	100	368	439	344	305	286	432
Liquor licences	..	..	10	10	25	23	22	22	22	22
Freeport licences	..	..	0	0	6	1	9	5	5	5
Pharmacy licences	..	..	0	1	2	1	1	1	2	2
Fishing vessel licences	..	..	38	52	43	82	85	23	92	24
Registration of factories	..	..	2	2	3	3	2	2	2	2
Registration of associations	..	..	1	2	1	1	1	1	0	1
Recruitment licences	..	..	0	2	0	0	0	0	0	0
Environment protection fee	..	..	132	141	391	424	330	89	326	549
Advertising structure fee	..	..	0	0	63	58	44	46	35	43
Regional taxes on permission to use goods	..	..	2	2	2	0	3	3	3	4
Local taxes on permission to use goods	118	203	244	255	0	21	18	30	28	27
Other recurrent taxes on goods and activities	..	..	16	20	23	36	34	34	81	75
5220 Non-recurrent taxes	0	0	463	832	1 466	1 682	1 228	1 354	1 381	1 463
Processing fee on acquisitions schemes	..	..	0	0	4	1	7	7	4	8
Registration duty on transfer of motor vehicles	..	..	463	794	1 277	1 462	1 175	1 322	1 347	1 417
Land conversion tax	..	..	0	38	185	219	45	25	30	38
5300 Unallocable between 5100 and 5200	0	0	105	98	0	0	0	0	0	0
Extra-budgetary taxes on goods and services	..	..	105	98	..	..	..	..	..	..
6000 Other taxes	130	215	260	164	188	134	112	122	181	165
Mauritius Revenue Authority penalties	0	0	0	0	74	36	31	23	30	41
Unidentified local government taxes	0	0	0	0	0	0	0	0	0	0
Unidentified taxes	130	215	260	164	114	98	80	99	150	125
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Data for 2016 onwards and for years prior to 2010 are on a fiscal year basis beginning 1st July. For example, the data for 2009 represent July 2008 to June 2009 and 2023 represents July 2022 to June 2023. The data for years 2010-15 are on a calendar year (January-December) basis.

Mauritius budget statements cover January-June 2015 and July 2015 to June 2016, but neither the fiscal nor the calendar year for 2015. Figures for 2015 are therefore estimated using quarterly revenue figures at the aggregate level and fiscal year revenue data.

Data are reported on a cash basis.

Data for the central government budgetary tax prior to 2007 and all extra-budgetary, regional and local data were classified according to the IMF Government Finance Statistics Manual. The 1986 manual was used for data up to 2009 and the 2001 manual for data up to 2009 onwards. Data from 2007 onwards are classified under the OECD classification, as set out in the Interpretative Guide in Annex A.

Heading 2000: revenues under this heading refer to revenues reported as contributions to the National Pension Fund (NPF) in the Digest of Social Security Statistics. Employer contributions and employee contributions are calculated by taking respectively one third and two thirds of total NPF contributions since employer contributions rates are set at twice those of employees. Contributions to the National Savings Fund (NSF) are not included in Revenue Statistics in Africa, since they do not meet the definition of social security contributions. In 2020, the Contribution Sociale Généralisée was introduced by the Finance (Miscellaneous Provisions) Act 2020, which replaced the National Pensions Fund (NPF) beginning in September 2020. The NPF contributions for 2020/21 therefore consist only of the amount received for July and August.

Heading 3000: revenues under this heading include revenues collected by the Ministry of Social Services under the Training Levy.

Heading 1210: The solidarity levy on telecommunications companies, the corporate social responsibility tax and the special contribution from hotels are classified as “other taxes” by the Mauritius Revenue Authority.

Heading 5213: The Environment protection fee and advertising structure fee are classified as other taxes by the Mauritius Revenue Authority.

Heading 5220: Includes the registration duty on transfer of motor vehicles and the land conversion tax that are classified as taxes on property by the Mauritius Revenue Authority.

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.

Table 5.24. Morocco – Details of tax revenue

Million MAD

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	90 900	137 440	216 769	265 069	327 338	314 334	347 401	397 942	417 397
1000 Taxes on income, profits and capital gains	..	23 656	42 613	62 646	78 952	98 276	95 427	98 265	122 588	126 061
1100 Of individuals	..	14 540	23 661	26 598	37 214	44 353	42 206	47 905	50 855	53 809
1110 On income and profits	..	12 473	21 009	22 391	32 797	42 823	41 568	47 416	49 957	53 242
Salaries	..	10 829	18 830	19 409	28 277	32 865	32 516	35 317	39 247	40 658
Professional income	..	1 645	2 179	2 982	4 519	6 112	5 251	5 627	4 932	6 124
Other personal income taxes	..	0	0	0	0	3 846	3 801	6 472	5 777	6 460
1120 On capital gains	..	2 067	2 653	4 207	4 417	1 530	637	489	898	567
1200 Corporate	..	9 116	18 952	36 049	41 738	53 924	53 221	50 361	71 733	72 252
1210 On profits	..	8 330	16 962	31 164	32 693	53 920	53 221	50 354	71 726	72 230
Profits	..	8 084	16 494	29 381	30 553	51 396	50 971	47 912	69 015	69 055
Gross profits distributed to foreign companies	..	246	468	1 783	2 140	2 524	2 250	2 442	2 712	3 175
1220 On capital gains of corporates	..	786	1 990	4 884	9 045	4	0	6	7	22
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	9 982	22 983	37 924	52 418	73 616	77 978	82 173	89 823	94 851
2100 Employees	..	2 803	8 313	13 208	17 730	24 847	25 799	27 808	29 494	31 200
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	7 179	14 644	24 524	34 385	48 265	51 630	52 690	58 551	61 717
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	0	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	0	25	192	302	505	549	1 675	1 779	1 934
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	5 405	8 403	12 702	19 536	16 536	13 445	18 590	19 843	22 296
4100 Recurrent taxes on immovable property	..	3 340	4 415	5 740	6 859	8 182	7 487	9 713	9 233	10 265
4110 Households	..	1 989	2 866	3 898	4 414	5 324	4 855	6 325	6 014	6 555
Housing tax	..	517	696	382	364	443	292	412	378	430
Tax on undeveloped land	..	135	236	839	1 113	1 577	1 342	1 817	1 719	1 981
Communal services tax	..	1 337	1 934	2 677	2 937	3 304	3 221	4 096	3 917	4 144
4120 Others	..	1 351	1 549	1 842	2 445	2 858	2 632	3 388	3 219	3 710
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	2 065	3 988	6 962	12 677	8 354	5 958	8 877	10 610	12 031
4500 Other non-reccurrent taxes on property	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	50 655	62 100	101 384	111 766	137 937	126 572	147 284	164 796	173 054
5100 Taxes on production, sale, transfer, etc	..	49 539	60 701	99 056	108 848	131 538	120 742	140 511	157 772	165 566
5110 General taxes on goods and services	..	21 476	32 607	65 247	75 271	87 396	79 781	93 043	106 826	110 065
5111 Value added taxes	..	21 476	32 607	65 247	75 271	87 396	79 781	93 043	106 826	110 065
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	28 063	28 094	33 809	33 577	44 142	40 961	47 468	50 945	55 501
5121 Excises	..	15 223	15 631	21 382	25 661	30 276	27 633	31 235	31 994	33 260
Domestic excises	..	15 183	15 544	21 132	25 366	29 900	27 390	30 960	31 605	32 780
Tax on the sale of forestry products	..	4	18	26	29	- 3	4	10	20	11
Tax on the sale of beverages	..	23	37	143	162	221	117	126	199	274
Tax on mineral and drinking water	..	13	31	81	104	157	122	139	170	195
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	12 810	12 386	12 242	7 715	9 768	9 488	11 885	13 895	16 436
5124 Taxes on exports	..	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	30	77	184	201	4 098	3 840	4 348	5 056	5 804
Tax on visitors	..	26	67	160	173	258	109	82	164	260
Tax on public passenger transport	..	4	10	24	28	38	23	30	32	32
Stamp duty on screen advertising	..	0	0	0	0	3 803	3 708	4 236	4 860	5 512
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	1 116	1 398	2 328	2 918	6 399	5 830	6 773	7 024	7 489
5210 Recurrent taxes	..	964	1 134	1 385	1 955	3 459	3 470	3 756	4 009	4 105
5211 Paid by households: motor vehicles	..	959	1 119	1 351	1 920	2 846	2 805	3 047	3 244	3 328
5212 Paid by others: motor vehicles	..	0	0	0	0	583	629	669	722	736
5213 Paid in respect of other goods	..	5	15	33	35	29	36	40	43	41
Tax on hunting licences	..	5	15	33	35	29	36	40	43	41
5220 Non-recurrent taxes	..	152	265	943	963	2 941	2 359	3 017	3 016	3 383
Tax on building operations	..	113	230	703	709	730	618	829	793	904
Tax on subdivision operations	..	39	35	240	254	313	215	229	258	285
Other	..	0	0	0	0	1 898	1 526	1 959	1 965	2 194
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	1 201	1 341	2 112	2 398	972	912	1 074	1 143	1 136
Stamp duties	..	1 132	1 260	1 683	2 092	801	733	868	910	941
Local taxes	..	69	81	429	306	171	179	206	233	195
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

The data include taxes allocated to the Special Treasury Accounts (Fonds Spéciaux du Trésor).

Heading 2000: Data for social security contributions are estimated for the years 2000 and 2001. 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.

Table 5.25. Mozambique – Details of tax revenue

Million MZN

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	..	..	101 153	205 303	203 808	204 456	239 979	256 651	285 686
1000 Taxes on income, profits and capital gains	..	..	..	18 430	57 810	90 534	100 018	109 469	128 992	149 752
1100 Of individuals	..	..	..	8 631	21 311	37 328	40 995	44 836	50 911	58 535
1110 On income and profits	..	..	..	8 631	21 311	37 328	40 995	44 836	50 911	58 535
Employees and others - Imposto Rendimento de Pessoas Singulares (IRPS)	..	..	..	7 888	20 056	35 579	39 318	43 275	49 435	56 741
Business and professional income - IRPS	..	..	..	741	1 255	1 749	1 676	1 557	1 473	1 792
Withholding tax - IRPS	..	..	..	0	0	1	1	4	3	1
Labor Income Tax Section "A"	..	..	..	1	0	0	0	0	0	0
Complementary tax	..	..	..	0	0	0	0	0	0	0
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	9 799	36 498	53 206	59 023	64 633	78 081	91 217
1210 On profits	..	..	..	9 799	36 498	53 206	59 023	64 633	78 081	91 217
Corporate income tax - Imposto sobre o Rendimento das Pessoas Colectivas (IRPC)	..	..	..	9 467	36 092	43 218	46 838	50 881	64 730	70 783
Final settlement - IRPC	..	..	..	0	0	9 216	11 369	12 657	12 298	19 347
Withholding tax - free zones	..	..	..	327	406	764	811	1 089	1 046	1 082
Withholding tax - IRPC	..	..	..	0	0	8	5	6	8	5
Industrial contribution groups A ans B	..	..	..	5	0	0	0	0	0	0
1220 On capital gains of corporates	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	1 161	3 445	518	1 549	941	1 776	2 674
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
Public sector employer contribution	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	1 161	3 445	518	1 549	941	1 776	2 674
Retirement compensation and survivor's pension	..	..	..	1 161	3 445	0	0	0	0	0
Other public sector social contributions	..	..	..	0	0	200	1 118	208	1 241	1 523
Funeral allowance	..	..	..	0	0	241	312	338	428	830
State employee contributions	..	..	..	0	0	76	119	396	107	321
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	599	1 401	2 666	4 088	6 674	3 048	4 042
4100 Recurrent taxes on immovable property	..	..	..	0	1	0	0	0	0	0
4110 Households	..	..	..	0	1	..	..	..	..	..
Property tax	..	..	..	0	1	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	14	0	13	0	0
Inheritance and donations tax	..	..	..	..	..	14	..	13	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	598	1 401	2 652	4 088	6 661	3 048	4 042
Stamp duties	..	..	..	598	1 401	2 629	4 088	6 652	3 048	4 042
Property transfer tax	..	..	..	0	0	23	0	9	0	0
4500 Other non-reccurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	80 550	141 548	109 336	95 133	120 712	120 804	126 255
5100 Taxes on production, sale, transfer, etc	..	..	..	35 950	77 916	109 164	95 132	120 563	120 801	126 252
5110 General taxes on goods and services	..	..	..	24 188	51 905	74 037	63 277	83 367	84 403	85 579
5111 Value added taxes	..	..	..	24 165	51 719	73 791	63 041	83 076	84 072	85 237
VAT on domestic transactions	..	..	..	9 798	21 877	31 836	36 996	39 021	37 881	36 003
VAT on imports	..	..	..	14 366	29 842	41 955	38 503	44 055	46 206	49 234
VAT refunds	..	..	..	0	0	0	- 12 457	0	- 14	0
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	24	185	246	236	291	330	342
Simplified tax for small taxpayers	..	..	..	24	185	246	236	291	330	342
5120 Taxes on specific goods and services	..	..	..	11 762	26 012	35 127	31 854	37 196	36 398	40 674
5121 Excises	..	..	..	6 394	12 876	17 340	16 059	18 382	16 955	19 261
Excises - imports	..	..	..	1 241	3 769	5 078	4 388	4 596	5 299	11 278
Beer - domestic production	..	..	..	1 811	2 910	3 376	0	3 373	3 167	4 916
Tobacco - domestic production	..	..	..	271	735	731	0	658	426	658
Other excises - domestic production	..	..	..	137	425	689	5 152	1 624	1 950	1 721
Fuel tax (earmarked)	..	..	..	2 935	5 037	0	0	0	0	0
Petrol	..	..	..	0	0	3 000	2 693	4 175	3 484	404
Diesel	..	..	..	0	0	4 394	3 728	3 693	2 625	283
Other fuels	..	..	..	0	0	71	98	263	4	1
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	5 264	12 643	17 416	15 579	18 620	19 131	21 042
Customs duties	..	..	..	5 254	12 641	16 265	15 083	17 954	18 324	18 019
Surcharge (trade tax)	..	..	..	10	2	800	2	24	79	2 351
Customs service Fee	..	..	..	0	0	130	352	543	727	460
Maritime trade tax	..	..	..	0	0	221	142	99	0	213
5124 Taxes on exports	..	..	..	47	382	0	0	0	0	0
Madeira overvaluation tax	..	..	..	0	296	..	..	..	..	..
Cashew nut overvaluation tax	..	..	..	47	86	..	..	..	..	..
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	56	109	371	216	194	312	371
Special tax on gambling	..	..	..	56	109	371	216	194	312	371
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	44 600	63 632	172	1	149	3	2
5210 Recurrent taxes	..	..	..	44 600	63 632	1	1	1	3	2
5211 Paid by households: motor vehicles	..	..	..	62	4	1	1	1	3	2
Vehicle tax	..	..	..	62	4	1	1	1	3	2
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	44 538	63 628	0	0	0	0	0
Fishing License	..	..	..	44 538	63 628	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	0	0	171	0	148	0	0
Land use tax	..	..	..	..	..	75	..	77	..	..
Contractor registration Fee	..	..	..	..	..	55	..	41	..	..
Concession and exploitation application fee	..	..	..	..	..	6	..	26	..	..
Customs transit fee	..	..	..	..	..	26	..	0	..	..
Operator and tobacco production registration fees	..	..	..	..	..	8	..	3	..	..
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	414	1 098	754	3 669	2 183	2 031	2 964
National reconstruction tax	..	..	..	0	0	22	50	24	23	26
Other national taxes	..	..	..	0	0	732	3 619	2 160	2 008	2 938
Miscellaneous other taxes	..	..	..	414	1 098	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. 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.

Revenue from “Special Tax on Gambling” are considered a tax on specific services under the OECD classification, as set out in the Interpretative Guide in Annex A. The national classification of Mozambique classifies it as income tax.

Source: Mozambique Revenue Authority.

Table 5.26. Namibia – Details of tax revenue

Million NAD

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	..	..	15 734	31 974	36 550	33 070	37 202	42 151	51 558
1000 Taxes on income, profits and capital gains	..	..	..	9 912	19 006	22 611	22 295	22 949	25 362	31 249
1100 Of individuals	..	..	..	6 156	10 982	14 557	14 077	14 953	16 531	19 249
1110 On income and profits	..	..	..	6 156	10 982	14 557	14 077	14 953	16 531	19 249
Income tax on individuals	..	..	..	5 945	10 794	14 147	13 768	14 629	16 137	18 559
Non-resident shareholders tax	..	..	..	189	147	307	207	227	279	480
Tax on royalty	..	..	..	21	41	103	102	97	115	211
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	3 756	8 024	8 054	8 218	7 995	8 831	11 999
1210 On profits	..	..	..	3 756	8 024	8 054	8 218	7 995	8 831	11 999
Diamond mining companies	..	..	..	354	2 199	1 143	1 367	933	1 579	2 329
Other mining companies	..	..	..	213	99	187	849	743	511	1 601
Non-mining companies	..	..	..	3 018	5 425	5 927	5 342	5 810	6 071	7 109
Withholding taxes	..	..	..	156	280	797	653	509	665	961
Annual levy on gambling income	..	..	..	15	21	0	6	1	5	0
1220 On capital gains of corporates	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	305	537	621	650	603	595	605
2100 Employees	..	..	..	0	0	0	0	0	0	0
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	305	537	621	650	603	595	605
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	139	313	174	173	242	247	261
4100 Recurrent taxes on immovable property	..	..	..	0	0	0	0	5	2	4
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	139	313	174	173	237	245	257
4500 Other non-reccurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	5 169	11 902	13 035	9 855	13 276	15 802	19 191
5100 Taxes on production, sale, transfer, etc	..	..	..	5 169	11 901	13 035	9 852	13 274	15 799	19 191
5110 General taxes on goods and services	..	..	..	5 057	11 678	11 516	8 326	11 431	14 176	17 303
5111 Value added taxes	..	..	..	5 057	11 678	11 516	8 326	11 431	14 176	17 303
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	113	223	1 519	1 526	1 843	1 623	1 888
5121 Excises	..	..	..	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	102	209	1 201	1 207	1 477	1 141	1 354
Levy on fuel	..	..	..	102	209	1 107	1 152	1 324	1 043	1 277
Environmental levies and carbon emission taxes	..	..	..	0	0	94	55	153	98	77
5124 Taxes on exports	..	..	..	0	0	303	308	339	471	522
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	11	14	15	11	27	11	11
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	0	1	0	3	2	3	0
5210 Recurrent taxes	..	..	..	..	1	..	3	2	3	..
5211 Paid by households: motor vehicles	..	..	..	..	0	..	0	0	0	..
5212 Paid by others: motor vehicles	..	..	..	..	0	..	0	0	0	..
5213 Paid in respect of other goods	..	..	..	..	1	..	3	2	3	..
5220 Non-recurrent taxes	..	..	..	..	0	..	0	0	0	..
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	208	216	109	97	133	145	252
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Data are on a fiscal year basis beginning 1st April. For example, the data for 2023 represent April 2023 to March 2024.

Data are on a cash basis.

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

Heading 2000: Data are not available prior to 2009. Revenues include contributions towards the Maternity Leave, Sick Leave and Death Benefit

Fund and the Employee’s Compensation Fund.

Heading 5124: The data includes for the first time in this edition revenues from the export levy that came into force in June 2017

Heading 5111: Value added taxes include revenue from VAT, additional sales tax and the general sales tax.

Source: Namibia Revenue Agency.

Table 5.27. Niger – Details of tax revenue

Million XOF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	111 372	185 002	365 431	704 416	786 351	773 976	864 510	921 496	836 163
1000 Taxes on income, profits and capital gains	..	20 891	34 848	94 839	177 695	172 209	181 800	210 467	232 780	264 261
1100 Of individuals	..	9 634	12 268	19 756	45 501	61 154	62 628	75 487	74 689	78 146
1110 On income and profits	..	9 634	12 217	19 623	45 294	60 807	62 342	75 066	73 801	77 554
Tax on wages and salaries - excluding oil and mining from 2012	..	8 000	11 207	18 575	35 950	49 041	52 047	60 528	62 136	66 139
Tax on wages and salaries - oil	..	..	..	..	5 317	6 626	6 427	10 374	7 433	7 568
Tax on wages and salaries - mining	..	..	..	..	2 931	3 019	2 079	2 253	2 002	1 924
Synthetic tax	..	1 530	803	974	1 030	2 060	1 741	1 862	2 187	1 923
General income tax (IGR)	..	103	207	74	66	62	49	49	44	0
1120 On capital gains	..	0	51	133	208	347	285	421	888	592
Capital gains on real estate sales (IPVCI)	..	0	51	133	208	347	285	421	888	592
1200 Corporate	..	11 257	22 580	75 083	132 194	111 055	119 173	134 980	158 091	186 114
1210 On profits	..	11 257	22 580	75 083	132 194	111 055	119 173	134 980	158 091	186 114
Income tax on profits (ISB) - excluding oil and mining from 2012	..	10 933	21 605	67 863	94 709	76 228	71 566	97 997	99 513	105 164
Income tax on profits (ISB) - oil	..	..	..	..	8 923	10 850	18 647	8 528	22 091	43 988
Income tax on profits (ISB) - mining	..	..	..	..	4 242	1 279	4 482	1 740	1 237	3 413
Tax Oil	..	..	..	..	13 574	14 494	15 568	15 702	22 060	20 790
Non-commercial profits (BNC)	..	126	239	0	0	217	77	0	0	0
Income tax on securities (IRVM)	..	198	736	5 695	7 900	7 776	6 927	8 581	12 015	11 818
Port revenues	..	0	0	1 525	2 846	212	1 907	2 432	1 175	941
1220 On capital gains of corporates	..	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	6 216	7 305	19 950	34 117	42 272	43 370	46 004	50 110	51 527
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	6 216	7 305	19 950	34 117	42 272	43 370	46 004	50 110	51 527
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	401	533	1 121	3 978	4 348	1 927	6 010	5 306	5 207
Apprenticeship tax (TAP)	..	401	533	1 121	3 978	4 348	1 927	6 010	5 306	5 207
4000 Taxes on property	..	1 252	1 590	2 906	2 742	9 804	13 569	14 303	17 683	18 089
4100 Recurrent taxes on immovable property	..	1 252	1 590	2 906	2 742	9 804	13 569	14 303	17 683	18 089
Real estate tax	..	1 015	1 150	2 904	2 742	1 684	995	1 080	3	0
Property tax	..	238	440	0	0	0	60	0	2	0
Flat-rate property tax	..	0	0	2	0	5	35	0	0	0
Income tax on residential leases	..	0	0	0	0	386	317	317	578	1 404
Income tax on professional leases	..	0	0	0	0	1 548	1 165	1 151	2 902	1 669
Council tax	..	0	0	0	0	3 141	2 433	3 547	4 171	3 160
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	0	0	0	0	3 040	8 563	8 207	10 026	11 855
Real estate tax on companies - excluding oil and mining from 2012	..	0	0	0	0	2 875	3 769	4 241	4 963	7 085
Real estate tax on companies - oil	..	..	..	..	..	143	4 772	3 885	5 041	4 748
Real estate tax on companies - mining	..	..	..	..	..	22	22	81	22	22
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	0	0	0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	78 935	133 096	226 808	415 109	498 790	459 045	514 302	546 651	437 872
5100 Taxes on production, sale, transfer, etc	..	77 041	132 459	225 447	412 767	494 738	454 784	509 309	541 915	432 640
5110 General taxes on goods and services	..	31 766	79 938	136 966	256 546	289 733	249 180	282 893	318 218	260 443
5111 Value added taxes	..	31 766	79 938	136 966	237 621	269 488	230 633	264 252	291 956	235 519
VAT domestic (gross) - excluding oil and mining from 2012	..	12 375	31 686	76 999	115 852	160 797	123 029	148 783	139 996	105 620
VAT domestic (gross) - oil	..	..	..	..	28 775	21 835	13 930	12 794	40 362	54 813
VAT domestic (gross) - mining	..	..	..	..	902	754	1 005	1 733	3 155	2 312
Import VAT (gross)	..	19 391	48 252	59 967	92 092	86 103	92 669	100 942	108 444	72 775
5112 Sales tax	..	..	..	..	0	0	0	0	0	0
5113 Other	..	0	0	0	18 925	20 245	18 547	18 640	26 262	24 924
Ad Valorem royalty	..	0	0	0	18 925	20 245	18 547	18 640	26 262	24 924
5120 Taxes on specific goods and services	..	45 275	52 521	88 480	156 221	205 004	205 605	226 416	223 697	172 197
5121 Excises	..	9 306	12 500	20 475	34 957	36 661	41 827	43 790	45 376	33 043
Domestic tax on petroleum products (TIPP) (including DGD)	..	4 313	6 654	11 694	19 375	15 673	17 226	14 482	16 407	22 555
Tobacco and cigarette tax	..	2 300	2 485	5 566	9 061	10 795	4 133	15 698	18 056	1 426
Tax on alcoholic beverages (TBA)	..	713	583	701	701	1 036	3 254	1 532	280	47
Artisanal exploitation tax (TEA)	..	0	0	0	22	390	1 042	975	879	0
Other excise duties	..	1 979	2 778	2 514	5 798	8 767	16 172	11 104	9 754	9 015
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	22 930	26 854	36 286	59 517	72 842	87 045	90 497	100 493	77 109
Customs duties	..	14 722	24 354	28 141	53 226	64 396	77 464	80 555	86 323	64 511
Statistical import fee	..	1 652	2 493	8 144	6 283	8 255	9 456	9 855	14 062	12 583
Miscellaneous duties (including T.C.I)	..	6 556	7	0	8	192	124	87	109	15
5124 Taxes on exports	..	11 671	12 012	27 567	31 025	48 086	33 725	28 030	20 502	17 042
Taxes on re-exports	..	9 997	11 069	25 405	25 657	41 039	26 933	21 882	15 743	13 500
Statistical export fee	..	1 673	943	1 465	5 342	6 982	6 427	6 116	4 758	3 505
Flat-rate tax on re-export and/or transit of tobacco and cigarettes (TFEAR)	..	0	0	696	25	64	365	32	1	37
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	1 238	901	3 080	30 399	46 982	42 432	63 680	56 942	44 875
Tax on the termination of incoming international traffic (TATTIE)	..	0	0	0	18 666	18 419	10 866	27 820	15 231	2 432
Tax on the use of the telecommunications network (TURTEL)	..	0	0	0	5 349	5 853	4 076	6 082	8 631	6 495
Tax on lottery revenues	..	877	104	1 303	3 377	2 716	3 084	3 599	5 469	6 927
Single insurance tax (TUA)	..	361	792	1 490	2 310	2 852	2 804	3 143	3 422	3 621
Tax on lottery winnings	..	0	5	0	550	31	1	3	1	0
Tax on gambling (TJH)	..	0	0	246	140	33	24	347	64	837
Tax on outdoor commercial advertising (TPCE)	..	0	0	41	8	0	2	0	0	0
Tax on financial activities (TAFI)	..	0	0	0	0	17 078	21 575	22 686	24 124	24 563
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	130	254	1 074	324	433	576	418	384	128
Mining duties	..	130	254	1 074	295	2	0	0	0	0
Fixed fee Mine	..	0	0	0	28	428	572	388	379	128
Oil duty	..	0	0	0	1	3	5	30	5	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	894	637	1 362	2 341	4 052	4 261	4 993	4 736	5 233
5210 Recurrent taxes	..	529	637	1 362	2 316	4 050	4 081	4 476	4 736	5 233
Stickers	..	520	625	1 354	2 310	3 072	3 225	3 257	3 634	4 255
5211 Paid by households: motor vehicles	..	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	9	12	8	6	977	855	1 219	1 102	978
Hunting and visiting permits	..	0	1	0	2	18	10	0	2	4
Tax on firearms (TAF)	..	9	11	8	4	13	1	2	1	1
Tax on audiovisual subscriptions	..	0	0	0	0	946	844	1 217	1 099	973
5220 Non-recurrent taxes	..	365	0	0	25	3	180	517	0	0
Road tolls	..	365	..	..	0	0	0	0	..	..
Licence plate royalty	..	0	..	..	25	3	180	517	..	..
5300 Unallocable between 5100 and 5200	..	1 000	0	0	0	0	0	0	0	0
6000 Other taxes	..	3 676	7 630	19 807	70 775	58 927	74 264	73 423	68 966	59 207
Registration fees	..	2 166	4 834	8 048	51 113	35 469	45 326	43 108	36 695	27 023
Levy on behalf of local authorities	..	0	0	6 512	11 727	12 304	17 064	17 459	15 675	19 335
Tax on certain corporate overheads (TCFGE)	..	310	776	1 963	4 132	5 788	5 955	6 645	6 869	6 471
Stamp duties	..	1 201	2 019	3 283	3 803	5 366	5 920	6 212	9 726	6 377
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Pour mémoire :	..	..	..	..	..	..	..	..	..	..
ECOWAS community levy	..	448	1 479	5 302	4 893	7 651	4 191	4 187	6 382	5 766
WAEMU community levy	..	866	0	0	0	6 540	7 041	7 481	10 540	9 068
AU community levy	..	0	0	0	0	0	1 451	1 455	2 243	2 003

.. 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 the public domain, mining royalties, surface royalties from mines and petroleum and fines and penalties relating to taxes are included in non-tax revenues in this edition following the OECD classification of taxes (see the Interpretative Guide in Annexes A and B). Under Niger's national classification, they are included in tax revenues.

Heading 5121: These headings contain revenues from the Directorate General of Customs (DGD) and are annotated as such.

Heading 5220: This heading includes revenues from licence plate fees collected by the Direction Générale du Trésor et de la Comptabilité Publique (DGTCP) between 2005 and 2018 following the OECD classification of taxes (see the Interpretative Guide in Annex A). Under Niger's national classification, they are included in non-tax revenues.

Heading 6000: A percentage of some taxes is retroceded to sub-national governments, namely the tax on income from residential leases (50%), the tax on income from professional leases (50%), the synthetic tax (40%) and the business tax (100%) and these revenues are reported under the sub-heading "Levy on behalf of local authorities".

Community levies for the benefit of African regional organisations (ECOWAS, UEMOA, AU) are not considered as revenues of the government of Niger following the OECD Interpretative Guide (see § 4). Under Niger's national classification, they are included in tax revenues. Revenues that are not included in total tax revenues or non-tax revenues are shown separately under the "Memo items" heading.

Source: Directorate General of Taxes, Niger.

Table 5.28. Nigeria – Details of tax revenue

Million NGN

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	..	..	4 046 327	5 783 735	8 714 796	8 560 996	11 775 692	16 005 109	19 196 027
1000 Taxes on income, profits and capital gains	..	..	..	2 568 348	3 485 925	4 965 170	4 259 653	5 454 007	8 623 424	9 760 608
1100 Of individuals	..	..	..	333 381	576 327	982 057	1 052 108	1 331 127	1 172 185	1 381 807
1110 On income and profits	..	..	..	333 381	576 327	982 057	1 052 108	1 331 127	1 172 185	1 381 807
Personal Income Tax (Federal)	..	..	..	32 564	57 377	70 307	93 371	61 198	37 402	53 477
State pay-as-you-earn (PAYE) Tax	..	..	..	268 821	456 595	809 320	851 731	1 124 694	994 400	1 236 868
Personal Income Tax (State)	..	..	..	19 386	29 589	47 670	37 056	60 495	52 350	56 802
National Housing Fund contributions	..	..	..	12 610	32 766	54 760	69 950	84 740	88 033	34 660
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	2 234 967	2 909 598	3 983 113	3 207 545	4 122 880	7 451 239	8 378 802
1210 On profits	..	..	..	2 233 931	2 892 796	3 977 136	3 204 027	4 105 382	7 405 667	8 359 720
Petroleum Profits Tax	..	..	..	1 480 364	1 289 961	2 114 268	1 516 979	2 008 454	4 209 019	4 262 922
Companies Income Tax	..	..	..	658 503	1 268 977	1 604 699	1 275 370	1 747 992	2 649 191	3 348 748
Education Tax	..	..	..	89 178	206 040	221 058	259 563	189 535	328 674	719 442
Income tax on gas exploration companies	..	..	..	0	115 569	21 930	134 063	140 095	193 768	0
National Information Technology Development Fund	..	..	..	5 886	12 249	15 181	18 051	19 307	22 574	26 973
National Agency for Science and Engineering Infrastructure (NASENI) Levy	..	..	..	..	..	..	..	..	2 375	1 566
Police Trust Fund (PTF)	..	..	..	..	..	..	..	..	66	69
1220 On capital gains of corporates	..	..	..	1 037	16 802	5 977	3 519	17 498	45 572	19 082
Capital Gains Tax	..	..	..	1 037	16 802	5 977	3 519	17 498	45 572	19 082
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	305 163	569 879	931 600	982 909	966 200	1 124 262	1 225 968
2100 Employees	..	..	..	172 418	269 328	430 691	452 199	443 524	510 880	571 511
2110 On a payroll basis	..	..	..	172 418	269 328	430 691	452 199	443 524	510 880	571 511
National Pension Commission (employee-side)	..	..	..	132 745	226 596	378 511	403 606	391 404	456 710	481 091
National Health Insurance Scheme	..	..	..	39 673	42 732	52 180	48 593	52 120	54 170	90 420
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	132 745	300 551	500 909	530 710	522 676	613 382	654 457
2210 On a payroll basis	..	..	..	132 745	300 551	500 909	530 710	522 676	613 382	654 457
National Pension Commission (employer-side)	..	..	..	132 745	283 244	473 139	504 507	489 256	581 260	612 297
Nigerian Social Insurance Trust Fund	..	..	..	0	17 307	27 770	26 203	33 420	32 122	42 160
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	22 730	22 310	35 120	34 880	40 230	46 230	46 230
Industrial Training Fund contributions	..	..	..	22 730	22 310	35 120	34 880	40 230	46 230	46 230
4000 Taxes on property	..	..	..	..	..	..	..	111 835	125 669	169 785
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	111 835	125 669	169 785
Electronic Money Transfer Levy	..	..	..	..	..	..	..	111 835	125 669	169 785
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	0	0	0
5000 Taxes on goods and services	..	..	..	1 036 386	1 520 489	2 317 754	2 774 503	4 503 583	5 177 708	6 866 405
5100 Taxes on production, sale, transfer, etc	..	..	..	1 029 896	1 501 713	2 287 161	2 746 109	4 458 882	5 153 138	6 845 920
5110 General taxes on goods and services	..	..	..	564 892	767 334	1 189 981	1 531 171	2 072 852	2 511 518	3 639 317
5111 Value added taxes	..	..	..	564 892	767 334	1 189 981	1 531 171	2 072 852	2 511 518	3 639 317
VAT revenues (domestic)	..	..	..	436 610	597 412	945 464	1 183 446	1 605 174	1 990 021	2 924 807
VAT revenues (imports)	..	..	..	128 281	169 921	244 517	347 725	467 678	521 497	714 509
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	465 005	734 380	1 097 180	1 214 938	2 386 030	2 641 620	3 206 603
5121 Excises	..	..	..	35 449	39 784	91 690	120 854	145 150	173 900	205 039
Excise tax revenue (tobacco, alcohol and other)	..	..	..	35 449	39 784	91 690	120 854	145 150	173 900	205 039
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	429 555	694 596	1 005 490	1 094 084	2 240 880	2 467 720	3 001 565
Import duties	..	..	..	272 248	468 382	693 490	746 154	1 049 750	1 234 610	1 474 303
Other customs taxes	..	..	..	157 307	226 214	312 000	347 930	1 191 130	1 233 110	1 527 262
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	6 490	18 775	30 593	28 394	44 701	24 570	20 485
5210 Recurrent taxes	..	..	..	6 490	18 775	30 593	28 394	44 701	24 570	20 485
5211 Paid by households: motor vehicles	..	..	..	6 121	18 412	30 270	28 394	44 701	24 570	20 485
Road Taxes	..	..	..	6 121	18 412	30 270	28 394	44 701	24 570	20 485
5212 Paid by others: motor vehicles	..	..	..	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	368	364	323	0	0	0	0
Pre-operational Levy	..	..	..	368	364	323	..	..	..	..
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	113 700	185 133	465 152	509 051	699 837	907 816	1 127 030
6100 Paid solely by business	..	..	..	0	0	0	0	0	0	0
6200 Other	..	..	..	113 700	185 133	465 152	509 051	699 837	907 816	1 127 030
Other tax revenue from states	..	..	..	107 106	178 048	446 960	388 894	665 897	854 290	1 030 736
Stamp duties	..	..	..	6 593	7 085	18 192	120 157	33 940	53 526	96 295

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Some personal income taxes, capital gains taxes, road taxes, and other taxes are collected at the state level.

Statistics on state level revenues were not available in disaggregated form for 2017 and 2018. For these years, revenues for the categories "State PAYE ('Pay as You Earn') Tax", "Personal Income Tax (State)", and "Other tax revenue from states" were estimations.

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

Heading 1110: State level income taxes on individuals on paid employment are collected on a PAYE ("Pay as you earn") basis, while those who are self-employed or receive business income on a non-salary basis are charged under direct assessment. These are reported separately in this table, but the tax basis is the same for both cases. In previous editions the contributions to the National Housing Fund were reported as payroll taxes under Heading 3000.

Heading 1210: The Petroleum Profits Tax includes all tax revenue payments by oil exploration companies irrespective of the type of exploration arrangement (production sharing, joint ventures, etc) despite the fact that different types of arrangements could give rise to different tax rates. This heading does not include the government's share of company revenue arising from the revenue-sharing component of the exploration arrangements. These latter funds are reported as oil revenues in the non-tax revenue table. The Finance Act 2021 (FA 21) recently amended the National Agency for Science and Engineering Infrastructure (NASENI) Act and imposed a levy of 0.25% of profits before tax of commercial companies and firms with turnovers of N100,000,000 and above in the banking, telecommunications, ICT, aviation, maritime, and oil and gas sectors. The Nigerian Police Trust Fund Act was signed into law in 2019. It imposes a levy of 0.005% of the “net profit” of companies ‘operating business’ in Nigeria.

Heading 1220: Capital gains tax for resident companies and non-residents is collected at the federal level while capital gains tax for individuals is collected at the state level.

Heading 2000: The Pension Reform Act was passed in 2004 and mandated both employees and employers to contribute 7.5% each to the pension retirement savings account. However, in 2014 there was an amendment after which the employee was mandated to contribute 8% while the employer contributed a minimum of 10% thereby bringing the total contribution to at least 18%. For the years up to and including 2014, therefore, 50% of social security contributions are reported under heading 2110 and the other half under heading 2210. Starting in 2015, 4/9 of total pension contributions are reported under heading 2110 and 5/9 of total pension contributions are reported under heading 2210.

Heading 3000: This heading includes a 1% payroll tax used to fund the Industrial Training Fund.

Heading 4000: Revenues from property taxes are mainly levied by local governments for which data on revenue are not available. The Electronic Money Transfer Levy (EMTL) was introduced in the Finance Act 2020. It amended the Stamp Duty Act and introduced a single, one-off charge of N50 on electronic receipt or transfer of money deposited in any deposit money bank or financial institution on any type of account on sums of N10,000 and above.

Heading 5211: Road Taxes, or taxes charged on the issuance of motor vehicle licenses, are collected at the state level.

Heading 5213: This heading contains taxes collected under the Pre-operational Levy. This is a tax charged each year to companies that, more than 18 months after being registered, still have not commenced operations.

Heading 6000: Other state taxes include stamp duties, capital gains taxes, business premise registration, Land Use Charge, market taxes, and levies that are collected by state governments.

Source: Federal Inland Revenue Service.

Table 5.29. Rwanda – Details of tax revenue

Million RWF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	68 909	174 606	440 724	997 232	1 611 730	1 642 978	1 860 162	2 266 481	2 607 352
1000 Taxes on income, profits and capital gains	..	17 943	49 911	159 567	379 676	640 854	678 516	792 701	966 136	1 131 543
1100 Of individuals	..	6 621	24 587	102 037	224 553	354 545	363 018	406 257	491 454	559 619
1110 On income and profits	..	6 621	24 587	102 037	224 553	354 545	363 018	406 257	491 454	559 619
Pay-as-you-earn (PAYE) tax	..	..	..	..	216 750	343 064	351 474	394 931	479 570	546 264
Rental Income Tax	..	..	..	..	7 803	11 481	11 544	11 327	11 884	13 355
1120 On capital gains	..	0	0	0	0	0	0	0	0	0
1200 Corporate	..	11 322	25 324	57 530	155 123	286 309	315 499	386 444	474 681	571 924
1210 On profits	..	11 322	25 324	57 530	155 123	286 309	315 499	386 444	474 681	571 924
Corporation income tax	..	3 603	11 606	26 459	49 571	95 881	118 183	136 928	188 555	289 926
Withholding tax	..	59	605	10 764	58 422	96 990	137 450	185 074	210 817	210 033
Personal income tax	..	868	2 210	7 316	7 358	10 291	10 042	10 361	12 929	14 644
Other taxes on profits	..	6 792	10 903	12 991	39 772	83 147	49 824	54 081	62 380	57 322
1220 On capital gains of corporates	..	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	3 423	11 988	28 235	59 687	94 371	102 178	106 821	125 777	153 264
2100 Employees	..	1 283	4 493	10 586	22 379	35 384	38 311	40 052	47 159	57 465
2110 On a payroll basis	..	1 283	4 493	10 586	22 379	35 384	38 311	40 052	47 159	57 465
2120 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2200 Employers	..	2 138	7 488	17 644	37 299	58 973	63 851	66 753	78 599	95 775
2210 On a payroll basis	..	2 138	7 488	17 644	37 299	58 973	63 851	66 753	78 599	95 775
2220 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	3	6	4	9	14	16	16	19	24
2310 On a payroll basis	..	3	6	4	9	14	16	16	19	24
2320 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	130	43	97	632	2 142	14 957	14 941	19 641	18 631
4100 Recurrent taxes on immovable property	..	130	42	96	632	2 142	14 957	14 941	19 641	18 631
4110 Households	..	130	42	96	632	2 142	14 957	14 941	19 641	18 631
4120 Others	..	0	0	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	0	0	0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	1	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	47 413	112 664	252 826	557 238	874 363	847 327	945 698	1 154 927	1 303 914
5100 Taxes on production, sale, transfer, etc	..	46 777	111 848	250 214	549 277	867 102	840 735	936 207	1 137 453	1 288 730
5110 General taxes on goods and services	..	13 777	57 747	131 665	305 544	507 719	486 043	555 282	663 668	724 246
5111 Value added taxes	..	13 777	57 747	131 665	305 544	507 719	486 043	555 282	663 668	724 246
VAT revenues (gross)	..	..	64 163	146 295	339 493	576 953	552 322	631 003	754 168	852 055
VAT refunds	..	..	- 6 416	- 14 629	- 33 949	- 69 234	- 66 279	- 75 720	- 90 500	- 127 808
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	32 999	54 101	118 548	243 733	359 383	354 692	380 924	473 785	564 484
5121 Excises	..	18 849	22 614	75 236	138 261	183 714	187 024	218 015	267 328	299 886
Excise tax on beers	..	7 146	9 371	22 548	45 950	61 170	64 892	78 007	92 109	102 809
Excise tax on petroleum	..	7 857	6 515	30 941	47 043	59 311	54 865	59 884	72 323	80 855
Strategic reserves levy	..	0	0	0	4 185	11 386	10 531	12 107	14 571	15 486
Other excises taxes	..	3 846	6 728	21 746	41 084	51 848	56 736	68 016	88 326	100 736
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	14 151	31 488	43 313	105 472	175 669	167 667	162 910	206 457	264 598
Import duties	..	9 260	22 071	26 215	69 731	100 742	99 674	100 371	130 427	147 059
Rwanda road maintenance fund	..	2 531	3 644	14 843	29 620	53 109	48 166	39 597	42 490	78 144
Infrastructure development levy	..	0	0	0	3 837	14 039	13 254	15 241	22 145	25 433
African Union Levy	..	0	0	0	0	1 835	1 676	1 923	2 843	3 223
Other customs and import duties	..	2 360	5 773	2 254	2 284	5 943	4 896	5 777	8 553	10 738
5124 Taxes on exports	..	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	636	816	2 612	7 961	7 261	6 592	9 491	17 473	15 183
5210 Recurrent taxes	..	636	816	2 612	7 961	7 261	6 592	9 491	17 473	15 183
5211 Paid by households: motor vehicles	..	636	816	2 612	3 252	3 473	3 563	3 798	4 506	5 654
5212 Paid by others: motor vehicles	..	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	0	0	0	4 709	3 788	3 029	5 693	12 967	9 529
5220 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st December. From 2008, the figures for social security contributions are on a fiscal year basis beginning 1st July. For example, data for 2023 represent July 2022 to June 2023.

The data are on a cash basis.

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

Figures include fines related to tax revenues as it is not possible to split these out from tax revenues. These revenues are now classified as non-tax revenues following a change in the OECD classification. Rwanda considers these revenues as tax revenues.

Heading 2000: Rwanda does not include social security contributions in their tax revenue data as the Rwandan authorities do not consider them as taxes.

Source: Rwanda Revenue Authority.

Table 5.30. Senegal – Details of tax revenue

Million XOF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	559 295	887 248	1 267 799	1 723 131	2 573 111	2 499 386	2 809 061	3 218 103	3 632 295
1000 Taxes on income, profits and capital gains	..	123 771	204 800	328 200	435 600	710 593	712 638	793 865	997 282	1 126 374
1100 Of individuals	..	64 021	102 600	192 900	261 000	349 962	352 441	347 037	451 037	503 888
1110 On income and profits	..	63 370	101 100	191 000	257 900	349 962	352 441	347 037	451 037	503 888
1120 On capital gains	..	651	1 500	1 900	3 100	..	..	0	0	..
1200 Corporate	..	49 418	83 900	106 100	147 300	352 187	351 206	439 915	536 228	612 297
1210 On profits	..	49 418	83 900	106 100	147 300	352 187	351 206	439 915	536 228	612 297
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	10 332	18 300	29 200	27 300	8 444	8 991	6 914	10 017	10 190
2000 Social security contributions	..	22 215	36 568	72 999	116 260	163 100	154 000	149 066	159 423	170 500
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	22 215	36 568	72 999	116 260	163 100	154 000	149 066	159 423	170 500
Senegal Pension Fund (IPRES)	..	22 215	36 568	72 999	93 400	..	..	149 066	..	..
Social Security Fund (CSS)	..	0	0	0	22 860	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	6 668	9 440	10 800	20 200	8 952	7 996	33 063	39 267	41 194
4000 Taxes on property	..	11 200	23 200	39 100	41 500	60 876	62 620	91 854	77 831	54 887
4100 Recurrent taxes on immovable property	..	0	0	0	0	0	0	4 835	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	2 464	5 104	12 445	8 465	3 876	6 620	6 020	3 823	6 910
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	8 736	18 096	26 655	33 035	57 000	56 000	81 000	74 008	47 977
Transfer duties on sale or exchange of real estate	..	..	..	15 418	15 863	31 000	22 000	35 000	25 166	30 639
Registration fees other than for property	..	..	..	11 237	17 172	26 000	34 000	46 000	48 842	17 338
4500 Other non-reccurrent taxes on property	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	386 940	601 700	804 400	1 086 871	1 591 886	1 527 569	1 693 104	1 900 393	2 189 328
5100 Taxes on production, sale, transfer, etc	..	384 590	597 700	799 400	1 078 171	1 591 886	1 527 569	1 693 104	1 900 393	2 189 328
5110 General taxes on goods and services	..	221 410	354 800	478 000	617 000	883 270	794 330	937 011	923 146	1 180 632
5111 Value added taxes	..	221 410	354 800	478 000	617 000	883 270	794 330	937 011	923 146	1 180 632
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	163 180	242 900	321 400	461 171	708 616	733 239	756 093	977 247	1 008 697
5121 Excises	..	61 100	82 700	82 600	88 821	163 725	212 621	192 483	279 322	335 908
Tax on petroleum products	..	..	62 600	63 900	61 520	69 286	97 300	91 995	126 115	123 911
Taxes on tobacco	..	..	8 483	9 647	14 565	19 672	20 250	20 686	19 247	18 750
Taxes on fats	..	..	4 148	978	1 964	4 034	13 953	11 481	12 291	11 595
Taxes on alcohols	..	..	3 535	5 297	5 516	6 056	7 630	8 494	9 882	9 035
Tax on colas	..	..	278	273	19	- 6	23	92	953	7 921
Tax on teas	..	..	121	154	153	269	123	107	262	136
Tax on coffee	..	..	140	175	428	673	348	413	547	524
Tax on cosmetics	..	..	0	0	1 465	1 725	2 618	3 178	3 666	3 750
Tax on cement	..	..	0	0	0	0	15 369	14 904	15 614	19 588
Excises not classified elsewhere	..	..	3 395	2 176	3 189	62 017	55 008	41 134	90 745	140 697
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	90 340	138 900	181 600	227 600	365 538	337 908	392 610	480 910	455 960
5124 Taxes on exports	..	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	11 740	21 300	45 000	71 200	78 000	100 538	91 000	128 567	163 618
Financial Activities Tax (FAT)	..	9 340	17 600	30 600	47 700	55 300	71 462	65 000	95 000	126 579
Telecommunications usage fee	..	0	0	10 000	19 500	22 700	21 214	20 000	24 567	26 744
Tax on insurance contracts	..	2 400	3 700	4 400	4 000	0	7 862	6 000	9 000	10 295
Contribution to economic development (CODEC)	..	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	12 200	73 551	101 354	82 171	80 000	88 448	53 212
Fund to secure imports of petroleum products	..	..	..	12 200	69 451	96 854	81 826	80 000	88 448	52 535
Special contribution from mining and quarrying products	..	..	..	0	4 100	4 500	345	0	0	677
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	2 350	4 000	5 000	8 700	0	0	0	0	0
5210 Recurrent taxes	..	2 350	4 000	5 000	8 700	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	8 500	11 540	12 300	22 700	37 704	34 562	48 109	43 908	50 011
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. 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.

Figures exclude parafiscal charges as the data are not available.

Heading 2000 includes social security contributions from the Institution de prévoyance retraite du Sénégal (IPRES) from 2006 and social security contributions from the Caisse de Sécurité Sociale (CSS) from 2012. Social security contributions in Senegal prior to 2006 and from 2022 are estimated.

Heading 5126 includes the fee for access to or use of the public telecommunications network (Redevance sur l’accès ou l’utilisation du réseau des télécommunications publiques, or RUTEL) classified as an excise duty in Senegal.

Tax revenues include fines and penalties on taxes. These revenues are considered as non-tax revenues following the OECD classification of taxes (see the Interpretative Guide in Annexes A and B). 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. Under Senegal's national classification they are included in tax revenues.

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

Table 5.31. Seychelles – Details of tax revenue

Million SCR

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	..	..	3 595	5 474	7 617	6 772	7 153	7 999	8 913
1000 Taxes on income, profits and capital gains	..	..	..	1 062	1 696	2 360	2 216	2 481	2 293	2 791
1100 Of individuals	..	..	..	254	948	975	1 023	1 023	1 086	1 190
1110 On income and profits	..	..	..	254	948	975	1 023	1 023	1 086	1 190
Personal income tax - Central government	..	..	..	71	254	211	242	242	245	266
Personal income tax - Other public sectors	..	..	..	30	119	123	113	112	99	140
Personal income tax - Private sectors	..	..	..	153	575	641	668	669	742	784
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	808	748	1 385	1 193	1 457	1 207	1 601
1210 On profits	..	..	..	808	748	1 385	1 193	1 457	1 207	1 601
Companies	..	..	..	703	563	1 160	1 016	1 206	1 013	1 382
Sole traders	..	..	..	14	43	38	36	85	51	81
Partnerships	..	..	..	9	11	18	17	24	22	28
Withholding tax	..	..	..	58	88	104	103	122	100	80
Residential dwellings	..	..	..	0	43	65	22	20	22	25
Others	..	..	..	0	0	0	0	0	0	6
Goods and services tax on rental income	..	..	..	24	0	0	0	0	0	0
1220 On capital gains of corporates	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	329	215	398	436	440	622	760
2100 Employees	..	..	..	21	93	199	213	214	277	375
2110 On a payroll basis	..	..	..	21	93	199	213	214	277	375
SPF - Mandatory employee contributions	..	..	..	21	93	199	213	214	277	375
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	..	..	..	21	102	196	212	214	333	374
2210 On a payroll basis	..	..	..	21	102	196	212	214	333	374
SPF - Mandatory employer contributions	..	..	..	21	102	196	212	214	333	374
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	..	..	..	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	287	20	3	10	11	12	12
2410 On a payroll basis	..	..	..	0	0	0	0	0	0	0
2420 On an income tax basis	..	..	..	287	20	3	10	11	12	12
Social Security Tax	..	..	..	287	20	3	10	11	12	12
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	126	140	168	124	103	73	87
4100 Recurrent taxes on immovable property	..	..	..	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	126	140	168	124	103	73	87
Stamp Duty	..	..	..	126	140	168	124	103	73	87
4500 Other non-reccurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	2 079	3 422	4 691	3 996	4 130	5 010	5 275
5100 Taxes on production, sale, transfer, etc	..	..	..	1 958	3 226	4 480	3 793	3 930	4 795	5 059
5110 General taxes on goods and services	..	..	..	468	1 893	2 710	2 225	2 404	2 994	3 031
5111 Value added taxes	..	..	..	0	1 799	2 586	2 111	2 324	2 965	3 002
VAT - Domestic	..	..	..	..	990	1 587	1 203	1 430	1 855	1 712
VAT - Imported goods	..	..	..	..	833	1 003	910	893	1 112	1 290
VAT - Exemptions	..	..	..	..	- 24	- 4	- 3	0	- 2	- 1
5112 Sales tax	..	..	..	468	4	3	2	2	1	1
Goods and services tax on locally manufactured goods (Alcohol)	..	..	..	27	0	0	0	0	0	0
Goods and services tax on locally manufactured goods (tobacco)	..	..	..	12	0	0	0	0	0	0
Goods and services tax on locally manufactured goods (other)	..	..	..	42	0	0	0	0	0	0
Goods and services tax - Fuel / petroleum products	..	..	..	10	0	0	0	0	0	0
Goods and services tax - Imported goods	..	..	..	377	0	0	0	0	0	0
Goods and services tax - Arrears	..	..	..	0	4	3	2	2	1	1
5113 Other	..	..	..	0	90	121	113	78	29	29
Corporate Social Responsibility Tax (CSR)	..	..	..	..	79	109	102	61	10	5
Presumptive taxes	..	..	..	..	10	12	11	17	19	24
5120 Taxes on specific goods and services	..	..	..	1 490	1 333	1 770	1 568	1 526	1 800	2 028
5121 Excises	..	..	..	570	961	1 385	1 268	1 207	1 416	1 427
Alcohol (beverages spirits and vinegar)	..	..	..	180	278	419	372	358	429	407
Petroleum (mineral products)	..	..	..	242	493	628	552	575	640	639
Motor Vehicles (vehicles, aircraft, vessels)	..	..	..	47	44	148	98	33	107	140
Tobacco	..	..	..	102	146	164	202	200	186	176
Sugar tax on beverages	..	..	..	0	0	25	44	41	54	65
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	355	326	313	238	260	302	330
Alcohol (beverages spirits and vinegar)	..	..	..	29	97	110	79	79	107	90
Petroleum (mineral products)	..	..	..	151	0	0	0	0	0	0
Textiles and textile articles	..	..	..	11	26	7	7	7	7	8
Motor Vehicles (vehicles, aircraft, vessels)	..	..	..	63	57	0	0	0	0	0
Tobacco (tobacco and manufactured tobacco)	..	..	..	2	2	2	3	3	3	2
Prepared Food (prepared foodstuffs)	..	..	..	19	19	13	14	14	12	11
Documentary Charges	..	..	..	2	2	3	3	3	4	4
Livestock Trust Fund	..	..	..	0	0	22	5	26	24	23
Other customs duties	..	..	..	79	128	160	129	129	144	195
Custom duties exemptions	..	..	..	- 3	- 5	- 4	- 2	- 1	- 0	- 3
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	565	45	71	62	60	82	271
Gaming Tax (casino)	..	..	..	6	0	0	0	0	0	0
Tourism Marketing Tax (TMT)	..	..	..	0	45	71	62	60	82	109
Goods and services tax - Professional services	..	..	..	27	0	0	0	0	0	0
Goods and services tax - Tourism	..	..	..	411	0	0	0	0	0	0
Goods and services tax - Telecom and utilities	..	..	..	97	0	0	0	0	0	0
Goods and services tax - Insurance	..	..	..	22	0	0	0	0	0	0
Tourism Environmental Sustainability Levy	..	..	..	0	0	0	0	0	0	60
Accomodation Turnover Tax	..	..	..	0	0	0	0	0	0	102
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	121	197	211	204	201	216	216
5210 Recurrent taxes	..	..	..	121	197	211	204	201	216	216
5211 Paid by households: motor vehicles	..	..	..	42	95	129	125	125	134	145
Road tax and other licences	..	..	..	42	88	120	117	116	125	136
Vehicle testing	..	..	..	0	7	9	9	9	9	9
5212 Paid by others: motor vehicles	..	..	..	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	79	102	82	78	76	82	71
Trade / industry licences	..	..	..	8	8	10	10	11	11	8
Licences and other licence registration	..	..	..	5	3	6	3	4	5	4
Telecommunications and radio broadcasting licences	..	..	..	62	88	66	65	61	63	58
Casino and hotel licences	..	..	..	3	3	0	0	0	1	0
Liquor and toddy licences	..	..	..	0	0	0	0	0	2	0
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Heading 1210: The Goods and Services Tax in Seychelles was also applied to rental payments, which according to Revenue Statistics in Africa definitions are properly classified as business taxes. These revenues are reported under the Goods and Services Tax heading in budget documents for the Seychelles.

Heading 2000: This edition includes revenues collected by the Seychelles Pensions Fund (SPF), which includes mandatory contributions classified by the OECD as social security contributions (reported under Headings 2110 and 2210). Seychelles also collected a social security tax based on income (reported under Heading 2420) which was phased out in 2010, but with a significant collection of arrears in 2018. SPF revenues are not reported as government revenues in Seychelles government documents.

Heading 5112: The Goods and Services Tax in Seychelles existed until it was replaced by a VAT in 2013. This tax imposed a 15% tax rate on sales of products and services in a long list of items enumerated in the Goods and Services Tax Act. Arrears on the Goods and Services Tax includes arrears on goods and services taxes professional services, tourism, telecom and utilities and insurance, which are reported under Heading 5126.

Heading 5123: "Other customs duties" includes the Levy on Pet Bottles, the Levy on Poultry, the Levy on Cans, and the Levy on Glass Bottles. Collections of revenues for the Livestock Trust Fund began in 2019.

Heading 5126: The Tourism Environmental Sustainability Levy and the Accommodation Turnover Tax both took effect in 2023.

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

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

Table 5.32. Sierra Leone – Details of tax revenue

Million SLL

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	..	374 356	929 507	2 135 262	4 874 158	4 990 560	5 895 479	6 569 385	9 095 050
1000 Taxes on income, profits and capital gains	..	..	110 153	291 747	895 337	1 866 079	1 992 218	2 435 025	2 904 693	3 991 124
1100 Of individuals	..	..	48 458	155 237	650 329	1 327 986	1 407 927	1 669 755	1 791 124	2 566 431
1110 On income and profits	..	..	48 458	155 237	650 329	1 327 986	1 407 927	1 669 755	1 791 124	2 566 431
Personal Income Tax - excluding mining from 2010	..	..	48 458	125 930	539 310	1 171 077	1 248 294	1 586 675	1 665 260	2 407 325
Personal Income Tax - mining	..	..	..	29 308	111 019	156 909	159 634	83 080	125 864	159 106
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	61 696	136 510	245 008	538 093	584 291	765 270	1 113 569	1 424 693
1210 On profits	..	..	61 696	136 510	245 008	538 093	584 291	765 270	1 113 569	1 424 693
Corporate Tax - excluding mining from 2010	..	..	61 696	94 890	227 668	417 012	581 973	697 469	1 079 888	1 353 421
Corporate Tax - mining	..	..	..	8 016	2 360	57 789	2 316	49 895	14 952	13 611
Withholding tax contract payments - mining	..	..	..	33 604	14 979	63 293	2	17 906	18 729	57 661
1220 On capital gains of corporates	..	..	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	..	..	547 253	613 578	702 106	834 024	1 018 771
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	547 253	613 578	702 106	834 024	1 018 771
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	264 203	637 760	1 239 925	2 460 826	2 384 764	2 758 348	2 830 668	4 085 155
5100 Taxes on production, sale, transfer, etc	..	..	264 203	637 760	1 239 925	2 460 826	2 384 764	2 758 348	2 830 668	4 085 155
5110 General taxes on goods and services	..	..	0	246 362	593 048	1 030 686	1 046 227	1 257 858	1 420 358	2 114 664
5111 Value added taxes	..	..	..	246 362	593 048	1 030 686	1 046 227	1 257 858	1 420 358	2 114 664
Domestic GST - non - mining	..	..	..	100 067	238 819	411 886	465 502	580 004	585 001	1 002 340
Domestic GST - mining	..	..	..	9 590	18	33 075	1 956	669	940	8 508
Import GST - non - mining	..	..	..	136 698	354 112	583 356	577 748	677 051	831 484	1 094 276
Import GST - mining	..	..	..	7	99	2 369	1 020	134	2 933	9 541
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	264 203	391 397	646 877	1 430 140	1 338 537	1 500 490	1 410 310	1 970 490
5121 Excises	..	..	73 925	190 307	311 155	709 116	694 405	693 127	561 767	775 763
Excise on petroleum	..	..	42 347	123 439	193 084	567 476	520 115	404 573	310 696	466 284
Other excises	..	..	7 643	9 568	23 361	35 354	56 409	76 715	78 840	102 810
Road user charges	..	..	23 935	57 300	94 710	106 286	117 881	211 839	172 231	206 669
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	185 990	189 811	329 368	711 075	644 133	807 363	848 543	1 194 727
Import duties - exclluding mining from 2010	..	..	172 283	186 621	318 962	678 356	618 273	801 949	820 344	1 134 424
Import duty - mining	..	..	..	3 190	10 405	32 719	25 859	5 414	28 199	60 303
Other customs duties - non mining	..	..	13 707	0	0	0	0	0	0	0
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	4 288	11 279	6 354	9 949	0	0	0	0
Foreign travel tax	..	..	4 288	11 279	6 354	9 949	..	..	..	..
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. 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.

Heading 1110: This heading includes mining payroll tax previously classified in 3000 taxes on payroll and workforce in the previous year’s edition.

Heading 5121: The road user charge fund (RUC) is funded through fuel levies, vehicle licenses and vehicle registrations fees, however it is not possible to distinguish between these revenues. As fuel levies represent around 65% of these revenues, the totality of the RUC revenues is classified under heading 5121.

Heading 5126: The foreign travel tax on air tickets until mid-2018 is part of other taxes classified in income taxes in Sierra Leone's classification. From 2018, its collection is part of the Treasury Single Account collection classified in non-tax revenues under heading "Sales of goods and services".

Source: Sierra Leone National Revenue Authority.

Table 5.33. Somalia – Details of tax revenue

Million USD

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	..	..	..	73	179	217	241	260	320
1000 Taxes on income, profits and capital gains	..	..	..	..	2	15	23	24	30	37
1100 Of individuals	..	..	..	..	1	10	18	22	26	31
1110 On income and profits	..	..	..	..	1	10	18	22	26	31
On wages and salaries of public sector employees	..	..	..	..	..	..	..	..	..	..
On wages and salaries of private sector employees	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	0	0	0	0	0	0
1200 Corporate	..	..	..	..	1	4	4	2	1	1
1210 On profits	..	..	..	..	1	4	4	2	1	1
Corporate profits tax	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	..	0	1	1	1	3	5
Rental income tax	..	..	..	..	0	1	1	1	3	5
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	0	0	0	0	0	0
4000 Taxes on property	..	..	..	..	0	2	2	4	2	5
4100 Recurrent taxes on immovable property	..	..	..	..	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	0	2	2	4	2	5
4500 Other non-reccurrent taxes on property	..	..	..	..	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	..	71	163	189	210	226	275
5100 Taxes on production, sale, transfer, etc	..	..	..	..	68	155	178	199	213	273
5110 General taxes on goods and services	..	..	..	..	5	29	32	36	41	65
5111 Value added taxes	..	..	..	..	0	0	0	0	0	0
5112 Sales tax	..	..	..	..	3	29	31	36	41	65
Sales taxes - Hotels	..	..	..	..	2	1	1	1	1	2
Sales taxes - Telecommunications	..	..	..	..	0	7	2	4	3	2
Sales taxes - Airline tickets	..	..	..	..	1	1	1	1	4	6
Sales taxes - Imported goods	..	..	..	..	0	20	28	31	33	55
5113 Other	..	..	..	..	2	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	..	63	125	147	163	171	208
5121 Excises	..	..	..	..	0	0	0	0	0	0
5122 Profits of fiscal monopolies	..	..	..	..	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	..	63	121	142	158	166	200
Customs and other import duties	..	..	..	..	7	30	50	53	65	54
Consumption goods	..	..	..	..	15	32	33	34	32	48
Fuel and lubricants	..	..	..	..	9	9	10	17	20	22
Building materials	..	..	..	..	3	3	3	3	4	19
Khat	..	..	..	..	0	2	4	4	5	6
Clothes and shoes	..	..	..	..	12	9	8	9	6	11
Electric and electronics	..	..	..	..	4	7	6	6	12	8
Vehicle and spare parts	..	..	..	..	4	8	7	9	7	8
Other products	..	..	..	..	9	15	14	15	4	19
Stamp duties	..	..	..	..	1	8	8	10	11	5
5124 Taxes on exports	..	..	..	..	0	0	0	0	0	1
5125 Taxes on investment goods	..	..	..	..	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	..	0	4	5	5	5	6
5127 Other taxes on internat. trade and transactions	..	..	..	..	0	0	0	0	0	0
5128 Other taxes	..	..	..	..	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	..	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	..	3	8	10	11	13	2
5210 Recurrent taxes	..	..	..	..	3	8	10	11	13	2
5211 Paid by households: motor vehicles	..	..	..	..	3	2	2	2	1	2
5212 Paid by others: motor vehicles	..	..	..	..	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	..	0	6	9	10	12	0
5220 Non-recurrent taxes	..	..	..	..	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	..	0	0	0	0	0	0
6000 Other taxes	..	..	..	..	0	0	3	3	2	3
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Data exclude revenue collected on the local level as data were 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.

Table 5.34. South Africa – Details of tax revenue

Million ZAR

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	121 920	211 561	418 175	706 021	1 167 082	1 463 098	1 392 140	1 650 110	1 811 779	1 863 052
1000 Taxes on income, profits and capital gains	65 565	119 979	220 197	368 118	604 881	764 053	710 904	880 709	964 417	980 722
1100 Of individuals	49 520	87 105	122 279	219 886	389 883	519 034	493 137	537 404	587 741	634 771
1110 On income and profits	49 520	87 105	122 279	219 886	389 883	519 034	493 137	537 404	587 741	634 771
Employees tax	..	..	..	213 113	379 535	509 023	490 000	538 832	583 372	627 476
Employment Tax Incentive (ETI) refunds	..	..	..	0	- 3 349	- 4 590	- 7 081	- 6 799	- 4 814	- 4 488
PIT Provisional tax	..	..	..	15 719	24 200	32 138	29 149	28 291	31 195	34 407
PIT Assessment payments	..	..	..	7 425	9 970	13 158	12 831	13 810	14 978	17 668
PIT Refunds	..	..	..	- 16 372	- 20 474	- 30 695	- 31 762	- 36 730	- 36 989	- 40 293
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	14 427	23 987	82 628	132 275	191 348	215 346	194 433	309 017	338 391	305 988
1210 On profits	14 427	23 987	82 628	132 275	191 348	215 346	194 433	309 017	338 391	305 988
CIT Provisional tax	..	..	..	136 615	190 437	221 026	201 664	308 812	342 017	309 919
CIT Assessment payments	..	..	..	9 051	11 119	11 953	13 751	17 678	14 574	17 057
Royalties	..	..	..	161	369	633	549	680	646	833
CIT Refunds	..	..	..	- 13 552	- 10 577	- 18 266	- 21 531	- 18 153	- 18 846	- 21 821
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	1 618	8 887	15 290	15 957	23 649	29 673	23 334	34 288	38 285	39 964
Dividend Tax (DT) / Secondary Tax on Companies (STC)	..	..	..	15 871	23 647	29 098	22 831	33 815	37 629	38 944
Withholding tax on interest	..	..	..	0	0	574	504	473	656	1 020
Tax on retirement funds	..	..	..	63	0	0	0	- 0	0	0
Small Business Tax Amnesty	..	..	..	23	2	0	- 0	0	- 0	0
Other unallocable income taxes	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	0	0	6 477	11 117	17 138	19 799	18 927	20 824	23 006	24 265
2100 Employees	..	..	3 254	5 740	8 724	9 957	9 517	10 478	11 563	12 196
2110 On a payroll basis	..	..	31	363	310	115	107	131	121	127
Mines Account Levies	..	..	31	363	310	115	107	131	121	127
2120 On an income tax basis	..	..	3 223	5 377	8 414	9 842	9 410	10 347	11 442	12 069
Unemployment Insurance Fund (UIF) contributions by employees	..	..	3 223	5 377	8 414	9 842	9 410	10 347	11 442	12 069
2200 Employers	..	..	3 223	5 377	8 414	9 842	9 410	10 347	11 442	12 069
2210 On a payroll basis	..	..	0	0	0	0	0	0	0	0
2220 On an income tax basis	..	..	3 223	5 377	8 414	9 842	9 410	10 347	11 442	12 069
Unemployment Insurance Fund (UIF) contributions by employers	..	..	3 223	5 377	8 414	9 842	9 410	10 347	11 442	12 069
2300 Self-employed or non-employed	..	..	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	870	4 839	8 240	15 111	18 062	12 557	18 842	20 596	22 299
Skills Development Levy	..	..	..	8 240	15 111	18 062	12 557	18 842	20 596	22 299
4000 Taxes on property	2 131	3 829	22 882	39 599	58 661	86 319	88 411	84 505	99 586	83 031
4100 Recurrent taxes on immovable property	0	0	12 258	30 533	44 169	70 103	73 390	63 537	77 643	63 492
4110 Households	..	..	12 258	30 533	44 169	70 103	73 390	63 537	77 643	63 492
Local government property rates	..	..	12 258	30 533	44 169	70 103	73 390	63 537	77 643	63 492
4120 Others	..	..	0	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	222	436	626	855	2 065	2 780	2 953	3 514	4 224	4 396
4310 Estate and inheritance taxes	164	417	598	794	1 918	2 174	2 359	2 942	3 614	3 581
Estate duty	..	..	..	794	1 918	2 174	2 359	2 942	3 614	3 581
4320 Gift taxes	57	19	28	61	147	605	594	573	610	815
Donations tax	..	..	..	61	147	605	594	573	610	815
4400 Taxes on financial and capital transactions	1 909	3 393	9 998	8 212	12 427	13 436	12 068	17 454	17 719	15 143
Securities transfer tax	..	..	..	2 912	5 069	6 235	5 260	7 244	6 070	5 440
Transfer duty on immovable property	..	..	..	5 300	7 358	7 201	6 808	10 210	11 649	9 703
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	52 938	84 462	162 918	278 924	471 292	574 856	561 340	645 230	704 172	752 729
5100 Taxes on production, sale, transfer, etc	52 938	84 462	159 589	273 602	463 434	573 447	548 293	630 998	689 342	736 740
5110 General taxes on goods and services	31 729	52 054	109 274	170 548	277 551	329 415	333 372	374 693	413 905	440 647
5111 Value added taxes	31 729	52 054	109 274	170 552	277 530	329 397	333 375	374 684	413 895	440 636
Domestic VAT	18 954	52 547	126 492	202 483	303 210	392 919	390 367	436 980	479 218	513 531
VAT on imports	12 775	25 148	42 615	78 697	148 467	181 777	161 679	192 374	241 033	269 036
VAT refunds	0	- 25 641	- 59 833	- 110 627	- 174 147	- 245 298	- 218 672	- 254 670	- 306 357	- 341 931
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	- 5	21	18	- 3	9	11	11
Turnover Tax for small businesses	..	..	..	- 5	21	18	- 3	9	11	11
5120 Taxes on specific goods and services	21 209	32 408	50 315	103 054	185 883	244 032	214 920	256 305	275 437	296 093
5121 Excises	15 225	24 341	35 490	76 239	137 870	183 860	165 665	198 142	199 215	216 580
Specific excise tax - Domestic	..	..	..	22 448	34 918	44 975	34 518	46 214	53 730	53 623
Ad valorem excise - Domestic	..	..	..	1 569	3 295	4 274	3 035	4 772	4 325	8 097
Fuel levy	..	..	..	32 758	56 694	78 361	76 204	86 787	79 431	91 694
Plastic bags	..	..	..	177	213	328	493	639	711	659
Electricity levy	..	..	..	5 065	8 481	8 315	7 833	7 932	7 576	7 079
Incandescent light bulb levy	..	..	..	180	63	34	26	25	25	20
CO2 tax - Motor vehicle emissions	..	..	..	205	1 429	1 355	1 248	2 037	2 597	2 949
Road Accident Fund (RAF)	..	..	..	13 837	32 778	42 658	39 756	46 775	47 936	49 470
Tyre Levy	..	..	..	0	0	724	568	727	740	752
Health Promotion Levy - Domestic	..	..	..	0	0	2 835	1 982	2 234	2 145	2 237
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	5 129	7 714	13 294	25 196	43 965	55 752	47 064	54 049	70 528	73 483
Import duties	..	..	..	..	32 130	37 595	32 890	36 836	46 666	47 737
Ad valorem import and excise duties	..	..	..	..	8 495	10 580	8 252	9 583	15 192	17 116
Excise on imports	..	..	..	..	3 340	7 512	5 855	7 552	8 570	8 512
International Oil Pollution Levy	..	..	..	..	0	3	3	0	0	5
Health Promotion Levy on imports	..	..	..	..	0	63	64	78	100	111
5124 Taxes on exports	0	0	0	61	121	94	70	289	1 088	591
Diamond export duties	..	..	..	61	121	94	70	108	186	148
Export tax on scrap metal	..	..	..	0	0	0	0	181	902	444
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	0	0	1 320	2 252	3 224	3 523	1 948	2 460	3 571	4 326
Air departure tax	..	..	0	676	968	1 070	372	232	655	913
Provincial taxes on casinos and horse racing	..	..	1 009	1 576	2 257	2 453	1 576	2 227	2 916	3 413
5127 Other taxes on internat. trade and transactions	855	353	211	- 695	703	804	173	1 364	1 035	1 113
Miscellaneous and other customs revenues	..	..	..	- 695	703	804	173	1 364	1 035	1 113
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	0	0	3 328	5 322	7 858	1 409	13 047	14 233	14 830	15 990
5210 Recurrent taxes	..	..	3 328	5 322	7 858	1 409	13 047	14 233	14 830	15 990
5211 Paid by households: motor vehicles	..	..	2 644	4 046	6 234	922	9 691	10 000	10 452	10 999
Provincial motor vehicle licence revenues (households)	..	..	2 644	4 046	6 234	922	9 691	10 000	10 452	10 999
5212 Paid by others: motor vehicles	..	..	661	1 012	1 558	231	2 423	2 500	2 613	2 750
Provincial motor vehicle licence revenues (others)	..	..	661	1 012	1 558	231	2 423	2 500	2 613	2 750
5213 Paid in respect of other goods	..	..	23	264	66	256	933	1 733	1 765	2 241
Universal Service Fund	..	..	0	233	6	193	244	258	85	91
Carbon Tax	..	..	0	0	0	0	626	1 408	1 597	2 075
Provincial liquor licences	..	..	23	31	60	64	63	67	83	75
5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	1 286	2 420	863	23	- 1	10	1	- 1	2	5
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	1 286	2 420	863	23	- 1	10	1	- 1	2	5
Stamp duties and fees	..	..	..	9	0	0	1	- 0	0	0
Unallocated tax revenues	..	..	..	14	- 1	10	- 0	- 1	2	5
Memo items:
SACU expenditure	..	..	14 145	17 905	51 022	60 264	25 593	67 761	100 163	51 703

.. Not available

Note: Year ending 31st December with the exception of social security contributions and taxes at provincial and local levels which are reported on a fiscal year basis beginning 1st April, meaning that the data for 2023 represent April 2023 to March 2024.

Tax revenues on national and provincial government level in South Africa are on a cash basis, while local authorities and public entities are on an accrual basis.

Data prior to 1995/96 were restated retrospectively to aggregate the revenues from TBVC States and Self-Governing Territories.

With the adoption of the interim Constitution in 1994, these were abolished:

-TBVC States: Transkei, Bophuthatswana, Venda and Ciskei.

-Self-Governing Territories: Gazankulu, Kangwane, Kwandebele, Kwazulu, Lebowa and Qwaqwa.

Tax revenues at the local and provincial levels are only available from 2003 (representing fiscal year 2003/04). Local tax revenues are not reported for the years 2019 onwards.

Headings 1110 and 1120: The figures include Capital Gains Tax (CGT). CGT cannot be listed separately under 1120 and 1220 because the data that South African Revenue Service (SARS) collated for CGT are for liability raised and not actual CGT collections received. The figures exclude interest and fines from 1994 onwards. Figures on ETI refunds, which started being collected in 2014, are now reported under 1110.

Heading 2000: the social security contributions in South Africa include contributions to the Unemployment Insurance Fund (UIF). Standard practice in South Africa is to classify UIF under non-tax revenue. The methodology applied in the compilation of the data was to allocate 50% of the total social security contributions (UIF) to each of employees and employers. Revenues collected under the Occupational Diseases in Mines and Works Act are reported under heading 2110, social security contributions by employees on a payroll basis.

Heading 4110: These are local government revenues for which figures are missing for the year 2019 onwards. Recurrent taxes on immovable property are divided into collections on households (reported under Heading 4110) and penalties and collection charges on local property rates (reported as non-tax revenues under Fines, Penalties and Forfeits).

Heading 4120: in previous editions, penalties and collection charges on local property rates were reported under this heading. These have been reclassified as fines, penalties and forfeits under non-tax revenues in this edition.

Heading 4400: The Transfer Duty was reported under "4520 Other non-recurrent taxes" in previous editions.

Heading 5111: includes interests and fines.

Heading 5121: following the OECD classification, the Road Accident Fund (RAF) is classified as an excise. The national classification of South Africa classifies this revenue as a social security contribution.

Headings 5121 and 5123: The data for customs duties and excise include revenue on import duties plus specific and ad valorem excise duties that will be paid to Botswana, Eswatini, Lesotho and Namibia (BELN) through the revenue sharing agreement.

Heading 5123: SARS only started separately reporting ordinary custom duties on imported goods, specific excise duties on imported goods and ad valorem duties on imported goods from April 2012. From April 2014 onwards, the Customs Duty amounts for the specific tariff headings under chapter 27 (Mineral Fuels) were treated as fuel levies (5121 Excises). Some estimation was used for the year 2012 due to missing information.

Headings 5127 and 6200: include negative figures due to refund accounting adjustments.

Heading 5211: an 80:20 ratio was used to split provincial recurrent motor vehicle taxes based on research about South Africa’s commercial and private household motor vehicle fleet.

Heading 6200: includes stamp duties and fees plus unallocated tax revenue.

Taxes that were discontinued and introduced (causing breaks in the data) include the following:

a. Ordinary levy discontinued in March 2003 (heading 5127).

b. Demutualisation charge has been included in heading 4400. There were two collections in March 1999 and August 1999.

c. Secondary Tax on Companies (STC) in heading 1300 effective from July 1993 and changed to Dividends Tax (DT) in April 2012.

d. Small business tax amnesty (heading 1300) effective from March 2007.

e. VAT (heading 5111) effective from September 1991 at a rate of 10% and increased to 14% in 1993. Prior to that, sales tax data was restated to VAT.

f. Levy on financial services (heading 4400) effective from January 1992.

g. Skills development levy (heading 3000) effective from May 2000.

h. Excises (5121)

• Plastic bags effective from June 2005.

• Electricity levy effective from August 2009.

• Incandescent light bulbs effective from March 2010.

• CO² tax effective from September 2010.

i. Air departure tax (heading 5126) effective from December 2000.

j. Universal services fund (heading 5213 paid in respect of other goods) effective from March 2006.

Memo items: the Southern African Customs Union (SACU) expenditure records the difference between South Africa contributions to the SACU pool and the South Africa revenue share from the SACU pool that includes the balance of the “surplus/deficit” for that fiscal year and allocations to the SACU secretariat. The figures for 2013/14 figures differ from numbers published in South African tax statistics since some Fuel Levy imports were included in that year.

Source: Data on national government taxation from the South African Revenue Service (SARS); data on social security contributions, and taxes levied at the provincial and local level from the National Treasury of South Africa.

Table 5.35. Togo – Details of tax revenue

Million XOF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	99 994	159 843	250 441	533 556	634 515	669 838	792 918	883 698	1 015 130
1000 Taxes on income, profits and capital gains	..	20 928	37 656	41 200	88 658	136 035	132 485	184 113	192 458	226 367
1100 Of individuals	..	9 440	17 272	18 000	30 791	48 979	50 924	70 039	65 327	69 192
1110 On income and profits	..	9 440	17 272	18 000	30 791	48 979	50 920	70 032	64 045	67 646
Tax on the revenue of road haulers	..	452	514	393	379	261	0	0	0	0
Withholding tax on investment income	..	1 185	2 217	6 106	8 365	11 687	9 023	21 921	12 992	16 414
Income tax on individuals	..	7 804	14 540	11 500	22 046	36 890	41 776	48 077	51 028	51 157
Personal income tax (transfers to local authorities)	..	..	..	1	0	0	0	0	0	0
Property tax on undeveloped properties (TFPNB) - Central government	..	0	0	0	0	56	81	14	12	31
Property tax on undeveloped properties (TFPNB) - Local government	..	..	..	0	0	84	39	19	13	45
1120 On capital gains	..	0	0	0	0	0	4	8	1 283	1 546
Capital gains tax (TPV)	..	..	..	..	..	0	4	8	1 283	1 546
1200 Corporate	..	11 488	20 385	23 200	57 867	87 056	81 560	114 074	127 130	157 175
1210 On profits	..	11 488	20 385	23 200	57 867	87 056	81 560	114 074	127 130	157 175
Corporate tax	..	8 997	16 525	18 280	51 177	76 670	74 026	101 112	111 661	140 153
Profits from commercial and industrial companies	..	2 490	3 860	4 920	6 691	10 387	7 534	12 962	15 470	17 022
1220 On capital gains of corporates	..	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	1 973	2 463	5 491	4 551	2 262	770	505	528	597
Complementary tax on income	..	79	169	1 220	956	953	500	344	463	572
Taxes / wages	..	1 894	2 294	4 137	3 284	1 119	142	105	33	19
Supplementary tax on income tax (transfers to local authorities)	..	..	..	134	311	190	128	56	32	7
4000 Taxes on property	..	374	599	1 898	4 360	5 048	5 462	4 090	5 629	5 750
4100 Recurrent taxes on immovable property	..	374	599	1 898	4 360	5 048	5 190	3 936	5 584	5 656
Property tax on developed property	..	278	435	655	1 465	1 531	1 698	1 014	991	1 732
Real estate registration fees	..	96	164	335	613	345	1 238	1 172	2 584	1 208
Waste removal tax (transfers to local authorities)	..	..	..	129	315	360	84	15	14	9
Property tax on built properties (transfers to local authorities)	..	..	..	553	1 404	2 078	1 534	984	1 111	1 597
4110 Households	..	..	..	226	563	735	638	750	884	1 110
Housing tax (transfers to local authorities)	..	..	..	226	563	735	638	750	884	1 110
4120 Others	..	0	0	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	0	0	0	0	0	272	154	45	94
Land ownership tax	..	..	..	..	..	..	272	154	45	94
4500 Other non-reccurrent taxes on property	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	74 771	116 641	196 239	427 424	481 493	515 893	591 852	669 919	768 272
5100 Taxes on production, sale, transfer, etc	..	74 662	116 483	195 813	425 367	474 721	505 853	576 414	643 170	735 204
5110 General taxes on goods and services	..	36 941	64 120	115 056	250 410	282 656	291 843	327 283	364 098	414 890
5111 Value added taxes	..	36 073	62 989	110 316	236 011	268 602	280 325	325 465	362 789	413 221
VAT revenues (customs)	..	25 101	44 182	69 840	167 228	160 514	176 623	202 194	229 283	279 560
VAT revenues (domestic, net)	..	10 972	18 807	40 476	68 783	108 088	103 702	123 271	133 507	133 662
VAT revenues (domestic, gross)	..	..	..	..	..	..	106 237	129 959	135 042	134 208
VAT refunds (domestic)	..	..	..	..	..	..	- 2 534	- 6 689	- 1 536	- 547
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	868	1 131	4 740	14 399	14 054	11 518	1 818	1 308	1 669
Unified occupation tax	..	146	155	334	507	593	340	272	126	11
Business tax	..	722	976	1 587	6 693	5 060	4 184	309	22	9
Unified business tax (transfers to local authorities)	..	..	..	206	507	810	719	774	1 127	1 635
Business tax (transfers to local authorities)	..	..	..	2 613	6 693	7 591	6 276	464	33	13
5120 Taxes on specific goods and services	..	37 696	52 336	80 724	174 957	192 064	214 010	249 131	279 073	320 315
5121 Excises	..	12 785	14 803	16 360	35 150	38 206	52 400	61 221	56 139	60 240
Excise fees / petroleum products	..	11 773	11 852	11 738	17 972	20 614	28 910	32 173	29 241	29 438
Other excise fees	..	1 012	2 950	4 622	8 246	16 237	18 323	23 700	21 320	24 932
Oil sector debt relief levy (PADSP)	..	0	0	0	8 932	1 356	5 167	5 349	5 578	5 870
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	22 559	35 143	61 676	122 750	135 991	142 419	166 427	197 201	230 583
Customs fees	..	18 519	30 023	52 941	101 730	103 536	108 532	125 235	143 821	171 025
Statistical royalties	..	2 717	3 720	6 763	13 578	23 012	24 459	30 188	39 936	44 117
Customs stamps	..	94	138	297	424	290	313	387	1 076	1 216
Cards and vignettes	..	186	209	237	369	919	448	414	658	945
Infrastructure protection and maintenance tax	..	1 039	1 050	1 434	2 958	3 942	4 230	4 910	4 830	5 269
Products of customs credits	..	2	2	2	5	9	9	12	14	15
National solidarity fee	..	0	0	0	3 686	4 284	4 427	5 281	6 866	7 995
Remittances	..	1	0	0	0	0	0	0	0	0
Virtual warehouses	..	1	2	2	0	0	0	0	0	0
5124 Taxes on exports	..	302	314	1 430	2 728	3 104	2 727	4 147	6 695	5 937
Special tax on re-exports	..	302	314	1 430	2 260	3 104	2 727	4 147	6 695	5 937
Mining royalties (66.67%)	..	0	0	0	468	0	0	0	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	2 049	2 076	1 258	14 329	14 763	16 464	17 336	19 038	23 555
Gambling tax	..	151	206	347	913	1 343	1 265	1 465	1 430	1 956
Tax / insurances agreements	..	227	378	815	2 035	2 248	2 571	2 850	2 634	2 939
Tax on Financial Transactions	..	1 671	1 491	0	11 140	10 466	12 180	12 452	14 352	17 801
Tax on games of chance (transfers to local authorities)	..	..	..	94	228	336	316	366	358	489
Entertainment tax (transfers to local authorities)	..	..	..	2	13	28	17	3	1	15
Air ticket issuance tax (TEBA)	..	0	0	0	0	342	115	200	263	355
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	25	28	33	0	0	0	0	0	0
Customs revenue on bonded products	..	25	28	33	..	..	..	..	..	..
5200 Taxes on use of goods and to perform activities	..	108	158	426	2 057	6 772	10 040	15 438	26 749	33 068
5210 Recurrent taxes	..	108	158	426	2 057	6 772	10 040	15 438	26 749	33 068
5211 Paid by households: motor vehicles	..	0	0	0	0	223	703	1 899	2 270	2 411
Motor vehicle tax (TVM)	..	..	..	..	..	223	703	1 899	2 270	2 411
5212 Paid by others: motor vehicles	..	2	5	0	287	260	74	23	6	15
Tax on company vehicles	..	2	5	..	287	260	74	23	6	15
5213 Paid in respect of other goods	..	106	154	426	1 770	6 290	9 263	13 516	24 472	30 642
Special tax on the manufacturing and sales of drinks	..	106	154	162	1 145	482	8	0	0	0
Special tax on the manufacturing and sales of drinks (transfers to local authorities)	..	..	..	264	625	697	13	0	0	0
Duty on non - salary economic activities of physical persons - Central government	..	0	0	0	0	1 916	7 204	5 068	13 030	15 668
Duty on non - salary economic activities of physical persons - Local governments	..	0	0	0	0	3 194	2 038	8 447	11 441	14 974
5220 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	1 949	2 483	5 612	8 563	9 676	15 228	12 357	15 164	14 144
Stamp duties	..	1 471	1 668	3 135	3 612	3 072	2 913	3 428	3 722	3 049
Registration fees	..	478	816	2 436	4 949	6 392	11 950	8 568	11 022	10 757
Registration fee (transfers to local authorities)	..	..	..	41	2	213	364	361	420	338
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Memo items:
Support for oil policy	..	0	0	3 700	5 748	7 048	622	21 169	63 269	47 218
Excise duties and taxes on petroleum going to the Autonomous Road Maintenance Financing Company (SAFER)	..	5 519	7 624	7 339	9 495	10 999	15 234	17 206	15 712	15 099

.. 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.

The figures in headings 1110, 3000, 4100, 5113, 5126, 5213 and 6000 include revenues collected by the Togolese tax authorities on behalf of sub-national governments. This applies to the period 2008-21 and the lines concerned are highlighted with the words "Transfers to sub-national governments". These revenues are included in central government revenues following the OECD Interpretative Guide. Under Togo's national classification they are not included in state budget revenues.

Heading 1110: Collection of revenues from property tax on undeveloped land (TFPNB: taxes foncières sur les propriétés non bâties) began in 2019. Income tax on road hauliers was abolished in 2019.

Heading 1120: The collection of revenues from capital gains tax began in 2019.

Heading 2000: Data on social security contributions are not available.

Heading 4400: The collection of land conservation fees (DCPF) started in 2020.

Heading 5111: VAT refund data has been available in Togo since 2020. Refunds are made by the Public Treasury based on a tax refund certificate (tax refund letter) issued by the tax administration after reviewing the taxpayer's refund request. Refunds from the Public Treasury are made by check or bank transfer.

Heading 5121: The “Oil sector debt relief levy” (PADSP: Prélèvement pour apurement de la dette du secteur pétrolier ) is included in tax revenues in this edition following the OECD classification of taxes (see the Interpretative Guide in Annex A). Under Togo's national classification, it is included in non-tax revenues.

Heading 5126: Collection of revenues from the “Tax on the Issue of Airline Tickets” (TEBA: Taxe à l’émission des billets d’avion) began in 2019.

Heading 5211: Collection of revenues from the tax on motor vehicles (TVM: Taxe sur les véhicules à moteur) began in 2019.

Heading 5213: The collection of revenues from licence fees on economic activity of self-employed persons began in 2019.

Under Togo's national classification, fines and penalties relating to taxes, confiscations and customs sales and refunds of the community solidarity levy are included in tax revenues. These revenues are included in non-tax revenues in this edition following the OECD classification of taxes (see the Interpretative Guide in Annex A).

Le Soutien à la politique pétrolière (SPP) is a fund financed by a levy on VAT collected by customs, except for the years 2010-12 when the SPP was financed by a government grant.

Source: Togolese Revenue Office (OTR: Office Togolais des Recettes).

Table 5.36. Tunisia – Details of tax revenue

Million TND

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	7 196	10 146	17 143	25 613	39 450	38 829	42 449	48 111	51 245
1000 Taxes on income, profits and capital gains	..	1 624	2 927	5 091	7 678	12 486	12 005	12 521	14 799	16 711
1100 Of individuals	..	1 049	1 565	2 657	5 003	8 713	8 945	9 501	10 524	11 981
1110 On income and profits	..	1 037	1 560	2 644	4 965	8 658	8 898	9 442	10 431	11 869
Salaries and wages	..	742	1 160	2 006	3 549	5 800	6 125	6 745	7 432	8 155
Fees, commissions, brokerage and rents (personal)	..	20	93	184	364	665	623	567	632	713
Interests deposits of special savings accounts	..	65	43	68	159	315	339	330	423	556
Income from securities (personal)	..	32	63	75	212	498	573	540	560	699
Advances on deals (personal)	..	27	24	50	313	821	716	681	649	902
Business profits	..	43	56	94	119	201	171	196	279	288
Non-commercial profits	..	17	24	49	76	123	117	107	182	216
Flat tax	..	14	16	25	36	64	47	64	74	103
Farm incomes	..	5	4	8	19	33	39	40	40	52
Land and other income	..	5	4	8	14	40	43	43	59	72
Other taxes on income and profits	..	66	73	78	105	99	105	129	102	112
1120 On capital gains	..	12	5	13	39	54	48	60	93	112
1200 Corporate	..	575	1 360	2 432	2 673	3 774	3 060	3 019	4 275	4 730
1210 On profits	..	575	1 359	2 424	2 658	3 763	3 037	3 003	4 261	4 702
Oil companies	..	96	459	813	950	959	447	638	1 221	833
Non-oil companies	..	359	644	864	1 088	1 984	1 877	1 594	2 187	2 895
Advances on deals (corporations)	..	33	97	356	222	48	55	41	43	115
Advance on imports	..	7	28	111	198	468	285	345	383	371
Income from securities (corporations)	..	58	68	113	72	269	298	338	384	439
Fees, commissions, brokerage and rents (corporations)	..	16	52	125	86	4	3	3	5	4
Royalties paid to non-residents	..	3	8	39	18	18	27	43	30	35
Other taxes on profits	..	3	3	3	25	12	46	1	7	11
1220 On capital gains of corporates	..	0	1	7	14	11	23	16	15	28
1300 Unallocable between 1100 and 1200	..	0	2	2	2	0	0	0	0	0
2000 Social security contributions	..	1 551	2 307	4 629	7 549	11 172	11 982	12 598	13 247	13 900
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	1 551	2 307	4 629	7 549	11 172	11 982	12 598	13 247	13 900
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	107	114	199	315	457	445	488	551	647
Fund promoting social housing	..	71	74	124	191	278	287	307	329	353
Vocational training tax	..	35	40	75	124	179	159	181	222	294
4000 Taxes on property	..	81	104	177	282	371	308	405	480	459
4100 Recurrent taxes on immovable property	..	7	7	10	11	18	14	12	12	14
4110 Households	..	7	7	10	11	18	14	12	..	..
4120 Others	..	0	0	0	0	0	0	0	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	74	97	168	271	353	294	393	469	445
4500 Other non-reccurrent taxes on property	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	3 729	4 567	6 768	9 168	14 026	13 377	15 561	17 990	18 565
5100 Taxes on production, sale, transfer, etc	..	3 665	4 458	6 612	8 977	13 803	13 179	15 327	17 732	18 290
5110 General taxes on goods and services	..	1 814	2 347	3 819	5 211	8 044	7 424	9 040	10 627	10 910
5111 Value added taxes	..	1 792	2 301	3 750	5 068	7 797	7 201	8 765	10 174	10 485
VAT revenues (gross)	..	..	2 419	4 163	5 684	8 093	7 706	9 073	10 514	10 799
VAT refunds	..	..	- 118	- 414	- 617	- 296	- 506	- 308	- 340	- 314
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	21	46	69	144	246	223	275	453	425
5120 Taxes on specific goods and services	..	1 851	2 111	2 793	3 765	5 760	5 755	6 286	7 106	7 380
5121 Excises	..	1 023	1 340	1 814	2 397	3 692	3 717	4 001	4 456	4 616
Tobacco	..	371	601	799	1 087	1 633	1 757	1 717	1 915	1 955
Alcoholic drinks	..	147	146	174	290	408	376	476	458	575
Essences and oils	..	260	269	268	305	760	727	778	801	783
Cars	..	86	91	242	289	299	279	375	501	504
Excise taxes on other products	..	19	28	31	41	66	65	105	131	111
Cement	..	11	13	17	17	17	15	18	18	17
Other excise taxes	..	131	192	282	369	509	498	532	631	672
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	654	524	620	918	1 335	1 303	1 494	1 827	1 867
Import customs duties excluding tobacco	..	565	424	428	639	948	920	1 085	1 401	1 460
Royalties on customs services	..	68	81	142	155	234	219	251	298	291
Tax on sales of imported cement	..	0	0	0	61	0	0	0	0	0
Tobacco	..	9	12	23	27	71	67	53	45	59
Other import customs duties	..	0	4	4	1	0	0	0	0	0
Import levy	..	12	3	20	29	51	61	66	42	15
Other taxes and import levies	..	1	1	3	7	32	36	38	41	42
5124 Taxes on exports	..	11	9	27	41	101	83	102	113	129
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	162	236	330	409	633	652	689	710	767
Telecommunication tax	..	72	91	136	147	179	193	200	175	192
Tax on payments for transportation	..	55	84	105	126	142	133	141	144	145
Tax on insurance	..	33	59	86	129	210	220	241	258	297
Other taxes on specific services	..	2	2	3	7	102	105	107	133	134
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	1	1	1	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	64	109	156	191	222	199	234	258	275
5210 Recurrent taxes	..	55	77	103	134	167	175	187	212	224
5211 Paid by households: motor vehicles	..	35	44	60	81	105	105	113	130	137
5212 Paid by others: motor vehicles	..	18	28	43	53	62	70	75	82	87
5213 Paid in respect of other goods	..	1	6	0	0	0	0	0	0	0
5220 Non-recurrent taxes	..	9	32	53	57	55	24	47	45	52
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	104	126	279	622	938	711	877	1 043	962
Stamp duties	..	25	32	133	334	484	425	489	508	548
Registration fees	..	40	67	107	181	256	215	255	320	313
Duty on foreign travel	..	12	12	21	33	43	12	18	35	38
Various	..	28	15	17	75	156	58	116	180	63
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. 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.

Taxes allocated to the Special Treasury Accounts (Fonds spéciaux du Trésor) and to Joint funds (Fonds de concours) are included in the data since 2000.

Heading 1210 excludes oil company royalties. In Tunisia, they have been reported as a supplement to corporation tax since April 2012.

Social security contributions under heading 2000 are not included in tax revenues in Tunisia. Data for 2022 and 2023 are estimated.

Source: Ministry of Finance, Tunisia for all tax revenue data, Ministry of Social Affairs, Tunisia for data on social security contributions.

Table 5.37. Uganda – Details of tax revenue

Million UGX

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	521 679	999 659	1 935 472	4 252 022	9 762 430	16 130 637	16 019 865	18 459 200	20 558 466	23 865 383
1000 Taxes on income, profits and capital gains	77 170	181 905	560 351	1 340 327	3 387 902	5 677 950	6 026 000	6 785 540	7 482 270	9 072 467
1100 Of individuals	52 681	136 806	392 037	958 294	2 382 729	4 033 859	4 239 310	4 647 390	5 749 510	6 869 947
1110 On income and profits	52 681	136 806	392 037	958 294	2 382 729	4 033 859	4 239 310	4 647 390	5 749 510	6 869 947
Pay-as-you-earn (PAYE) tax	20 329	83 471	245 325	657 920	1 613 243	2 811 297	3 039 830	3 109 140	3 634 256	4 454 200
Rental income tax	0	0	0	0	27 649	115 229	103 690	117 240	156 103	215 100
Other income tax (not counting withholding tax)	9 153	11 220	13 899	19 001	42 189	66 505	56 390	115 990	613 960	664 660
Withholding tax on imports	14 256	23 349	47 399	68 581	152 787	194 169	166 410	186 040	167 781	205 175
Withholding tax on general supplies	0	0	85 414	120 061	282 825	434 281	505 100	525 280	532 460	547 411
Withholding tax on government payments	0	0	0	44 446	89 367	75 775	58 670	79 350	65 230	33 766
Withholding tax management and professional fees	0	0	0	24 886	45 447	116 368	121 390	111 610	88 250	116 002
Withholding tax on dividends	0	0	0	11 237	61 823	74 635	54 920	220 690	120 140	160 823
Withholding tax non residents	0	0	0	1 356	57 106	102 942	114 490	162 380	289 910	353 294
Withholding tax in the extractive sector	0	0	0	0	0	0	0	0	67 270	90 621
Other withholding tax or unclassified	8 943	18 766	0	10 806	10 293	42 657	18 420	19 670	14 150	28 895
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	24 489	40 891	160 030	315 379	714 772	1 167 745	1 302 300	1 567 650	1 635 856	2 077 030
1210 On profits	24 489	40 891	160 030	315 379	714 772	1 167 745	1 302 300	1 567 650	1 635 856	2 077 030
Corporation Tax	24 489	40 891	160 030	315 379	714 772	1 167 745	1 302 300	1 567 650	1 635 856	2 077 030
1220 On capital gains of corporates	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	4 207	8 284	66 654	290 401	476 346	484 390	570 500	96 904	125 490
Tax on Bank Interest	..	4 207	8 284	66 654	290 401	476 346	484 390	570 500	96 904	125 490
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	..	48 990	74 027	79 017	113 980	133 984	170 800
4100 Recurrent taxes on immovable property	..	..	..	..	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	48 990	74 027	79 017	113 980	133 984	170 800
Tax on mobile money transfers	..	..	..	..	48 990	74 027	79 017	113 980	133 984	170 800
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	428 807	815 835	1 372 355	2 861 862	6 302 611	10 383 634	9 864 328	11 511 360	12 925 422	14 609 063
5100 Taxes on production, sale, transfer, etc	415 342	793 285	1 308 282	2 772 331	6 153 139	10 211 710	9 696 948	11 312 590	12 715 145	14 354 141
5110 General taxes on goods and services	158 745	329 755	638 773	1 371 561	3 151 723	4 976 108	4 767 650	5 524 140	6 252 799	7 057 649
5111 Value added taxes	158 745	329 755	638 773	1 371 561	3 151 723	4 976 108	4 767 650	5 517 560	6 245 339	7 043 269
VAT on imports (government taxes)	7 771	16 628	10 444	35 775	0	0	0	0	0	0
VAT on imports (non-government taxes)	67 110	178 868	365 418	763 398	1 783 518	2 664 812	2 498 390	2 832 470	3 291 636	3 527 118
VAT on phone talk time	0	0	0	93 277	152 747	200 283	154 820	151 620	248 609	237 130
VAT on beer	15 771	11 586	16 771	37 034	108 831	122 117	138 820	156 340	152 909	162 520
VAT on electricity	0	0	0	74 584	112 811	170 536	170 830	175 760	195 291	226 430
VAT on sugar	0	0	0	64 276	110 801	120 790	100 870	104 330	136 512	167 430
VAT on soft drinks	9 515	5 139	12 028	15 846	32 385	76 960	81 480	66 190	88 657	136 950
VAT on cement	0	0	0	25 161	53 086	87 557	120 190	205 770	147 070	122 500
VAT on cigarettes	13 437	6 904	6 641	1 411	16 759	4 295	430	530	1 051	2 530
Other VAT	45 141	140 630	263 679	359 821	923 754	1 756 848	1 826 180	2 128 260	2 325 805	2 904 130
VAT refunds	..	- 30 000	- 36 208	- 99 023	- 142 970	- 228 090	- 324 360	- 303 710	- 342 200	- 443 469
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	6 580	7 460	14 380
Presumptive tax on small businesses	..	..	..	..	..	..	..	6 580	7 460	14 380
5120 Taxes on specific goods and services	256 597	463 530	669 509	1 400 770	3 001 416	5 235 602	4 929 298	5 788 450	6 462 346	7 296 492
5121 Excises	51 966	132 953	187 615	275 929	720 457	1 148 289	1 099 823	1 235 930	1 403 230	1 568 835
Excise tax on beer	18 483	59 938	60 704	98 864	146 853	269 276	267 890	300 040	324 844	389 380
Excise tax on phone talk time	0	0	24 901	99 490	184 175	211 878	231 260	261 680	289 623	292 860
Excise tax on soft drinks	7 134	13 348	15 304	27 907	71 799	125 992	120 530	152 420	176 015	213 950
Excise tax on cigarettes	22 267	33 572	28 632	7 698	14 979	14 912	21 020	27 000	21 388	19 540
Excise tax on spirits / waragi	742	915	6 463	10 376	53 331	155 648	104 550	114 620	123 770	185 738
Excise tax on sugar	0	0	0	17 187	17 854	35 526	40 104	46 290	59 597	52 220
Excise tax on cement	1	1	1	8 228	17 773	32 089	34 514	43 720	44 020	42 300
Other excise taxes	3 339	25 180	51 610	84 179	213 693	302 968	279 955	290 160	363 971	372 847
Tax refunds due to diesel tax exemption	0	0	0	- 77 999	0	0	0	0	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	203 052	330 339	480 361	1 122 850	2 188 774	3 712 469	3 509 490	4 216 680	4 614 855	5 182 011
Petroleum duty	119 662	197 202	309 024	716 234	1 197 749	2 038 658	2 012 540	2 453 380	2 686 273	2 825 167
Surcharge on used imports	0	0	0	38 621	95 895	230 784	206 650	265 330	257 207	256 115
Non-oil imports	6 100	5 301	3 653	21 651	0	0	0	0	0	0
Commission on imports	12 150	22 746	19 567	2	0	0	0	0	0	0
Infrastructure Levy	0	0	0	0	57 268	92 569	81 530	94 850	114 312	117 956
Other import duties	65 139	105 090	153 667	346 621	841 381	1 350 458	1 208 770	1 403 120	1 557 062	1 982 773
Fixed duty drawbacks	0	0	- 5 550	- 280	- 3 520	0	0	0	0	0
5124 Taxes on exports	0	0	1 165	122	13 186	20 604	14 940	3 000	12 410	20 666
Hides and Skins Levy / Exports Levy	..	..	1 165	122	13 186	20 604	14 940	3 000	12 410	20 666
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	1 580	238	368	1 869	79 000	354 239	305 045	332 840	431 852	524 980
Levy on mobile money	..	..	..	..	0	157 231	100 560	137 720	164 577	191 240
Excise on international calls	0	0	0	0	65 142	34 937	27 051	27 310	26 077	26 540
Casino and lottery tax	1 580	238	368	1 869	13 858	27 896	19 040	13 310	53 682	75 750
Bank charges	0	0	0	0	0	84 650	98 674	95 380	101 752	118 850
Tax on over-the-top internet services	0	0	0	0	0	49 525	59 720	59 120	85 764	112 600
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	13 465	22 551	64 073	89 531	149 472	171 924	167 380	198 770	210 277	254 922
5210 Recurrent taxes	10 412	17 890	52 440	64 096	91 886	96 556	93 820	116 440	131 473	131 440
5211 Paid by households: motor vehicles	10 412	17 890	52 440	64 096	91 886	96 556	93 820	116 440	131 473	131 440
Fees and licences	10 085	17 890	52 440	64 096	91 886	96 556	93 820	116 440	131 473	131 440
Road user charges	327	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	0	0	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes	3 053	4 660	11 633	25 434	57 586	75 368	73 560	82 330	78 804	123 482
Temporary Road Licences	3 053	4 660	11 633	25 434	57 586	75 368	73 560	82 330	78 804	123 482
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	15 702	1 919	2 766	49 833	22 927	- 4 974	50 520	48 320	16 790	13 053
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	15 702	1 919	2 766	49 833	22 927	- 4 974	50 520	48 320	16 790	13 053
Stamp duties and embossing fees	1 451	1 919	6 946	26 256	48 557	100 337	87 090	125 490	113 280	111 630
Coffee stabilisation tax	14 250	0	0	0	0	0	0	0	0	0
Government payments on behalf of private companies	0	0	0	0	0	0	0	0	0	0
Agricultural products	1	0	0	0	0	0	0	0	0	0
Un-allocated revenue	0	0	0	29 457	0	0	0	0	0	0
Tax refunds	0	0	- 4 180	- 5 880	- 25 630	- 105 311	- 36 570	- 77 170	- 96 490	- 98 577
Memo items:
Gross domestic VAT	0	164 259	299 119	671 411	1 520 175	2 554 451	2 608 570	2 992 940	3 295 900	4 319 205
VAT on imports (non-government taxes)	0	178 868	365 418	763 398	1 783 518	2 664 810	2 498 390	2 832 470	3 291 640	3 688 688
VAT on imports (government taxes)	7 771	16 628	10 444	35 775	0	0	0	0	0	0

.. Not available

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

The data are on a cash basis.

Figures exclude tax revenues collected by sub-national governments as the data are not available. The National Social Security Fund is self-described as a national saving scheme, or a provident fund, which does not meet the definition of social security fund used within Revenue Statistics in Africa, and therefore its revenues are excluded from the data reported here.

Heading 1110: Withholding taxes from the extractive sector are reported separately from 2022 onwards. In previous years, withholding taxes from the extractive sector are reported as part of other forms of withholding taxes.

Heading 2000: The tax structure of Uganda excludes social security contributions as the data are not available.

Heading 4000: Property tax is levied annually by local authorities. Revenue from property tax is not available.

Heading 4400: Taxes on mobile money transfers were reported under excise duties in previous editions. The Levy on Mobile Money was reported as a Tax on Specific Services in previous years. These are both reported as excise duties in Uganda budget documents.

Heading 5121: The “other excises taxes” category includes revenues from excises on bottled water and cosmetics, sweets and chocolates, furniture, cooking oil, plastics, motor vehicle lubricants, and milk.

Revenues from driver permits are considered non-tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A. The national classification of Uganda classifies this revenue as tax revenue.

Source: Uganda Revenue Authority.

Table 5.38. Zambia – Details of tax revenue

Million ZMK

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total tax revenue	..	..	..	..	26 203	48 719	52 264	71 436	79 817	92 824
1000 Taxes on income, profits and capital gains	..	..	..	..	12 408	23 696	28 748	41 921	47 233	44 544
1100 Of individuals	..	..	..	..	7 444	11 625	14 229	14 972	18 102	19 518
1110 On income and profits	..	..	..	..	7 444	11 625	14 229	14 972	18 102	19 518
1120 On capital gains	..	..	..	..	0	0	0	0	0	0
1200 Corporate	..	..	..	..	2 876	7 916	9 530	19 506	21 050	14 931
1210 On profits	..	..	..	..	2 876	7 916	9 530	19 506	21 050	14 931
Company tax (extractive)	..	..	..	..	418	3 233	5 300	12 702	12 211	9 505
Company tax (non - extractive)	..	..	..	..	2 428	4 509	4 213	6 789	8 791	5 353
Advance income tax	..	..	..	..	29	174	18	15	47	73
1220 On capital gains of corporates	..	..	..	..	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	..	2 089	4 155	4 989	7 443	8 082	10 096
Withholding tax (Rent, interest and royalties)	..	..	..	..	1 687	3 574	4 505	6 525	6 842	8 343
Other withholding taxes	..	..	..	..	402	581	484	917	1 239	1 752
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	0	186	169	221	226	295
4000 Taxes on property	..	..	..	..	316	368	337	372	443	353
4100 Recurrent taxes on immovable property	..	..	..	..	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	316	368	337	372	443	353
4500 Other non-reccurrent taxes on property	..	..	..	..	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	..	13 478	24 470	23 010	28 923	31 915	47 633
5100 Taxes on production, sale, transfer, etc	..	..	..	..	13 451	24 383	22 981	28 879	31 857	47 560
5110 General taxes on goods and services	..	..	..	..	8 271	16 791	14 682	19 147	20 815	33 156
5111 Value added taxes	..	..	..	..	8 237	16 685	14 532	18 956	20 580	32 908
VAT on domestic goods	..	..	..	..	1 533	6 050	3 423	6 541	5 890	9 866
VAT on imports	..	..	..	..	6 704	10 634	11 109	12 416	14 691	23 042
5112 Sales tax	..	..	..	..	0	0	0	0	0	0
5113 Other	..	..	..	..	34	107	151	191	235	248
5120 Taxes on specific goods and services	..	..	..	..	5 180	7 592	8 299	9 732	11 042	14 404
5121 Excises	..	..	..	..	2 629	2 914	3 766	3 213	3 911	5 631
Alcoholic beverages	..	..	..	..	653	936	1 009	1 357	1 487	1 552
Motor vehicles	..	..	..	..	338	264	276	387	684	704
Electricity	..	..	..	..	125	222	459	580	548	615
Excise on fuel	..	..	..	..	830	651	1 159	207	293	1 441
Hydro Carbon Oils	..	..	..	..	508	496	522	300	431	750
Cigarettes	..	..	..	..	117	109	113	123	177	181
Carbon	..	..	..	..	27	61	68	78	95	165
Cement and related products	..	..	..	..	0	102	78	71	59	62
Other excises	..	..	..	..	30	73	83	109	138	162
5122 Profits of fiscal monopolies	..	..	..	..	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	..	1 902	3 539	3 447	5 218	6 105	7 155
5124 Taxes on exports	..	..	..	..	28	324	133	99	103	108
5125 Taxes on investment goods	..	..	..	..	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	..	622	815	953	1 202	923	1 510
5127 Other taxes on internat. trade and transactions	..	..	..	..	0	0	0	0	0	0
5128 Other taxes	..	..	..	..	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	..	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	..	27	87	29	43	58	73
5210 Recurrent taxes	..	..	..	..	27	87	29	43	58	73
5211 Paid by households: motor vehicles	..	..	..	..	26	81	22	36	50	65
5212 Paid by others: motor vehicles	..	..	..	..	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	..	1	6	7	8	8	8
5220 Non-recurrent taxes	..	..	..	..	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	..	0	0	0	0	0	0
6000 Other taxes	..	..	..	..	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

Heading 2000: data on social security contributions in Zambia are not available.

Source : Zambia Revenue Authority.