Revenue Statistics in Africa 2025

6. Non-tax revenue tables, 1995-2023

Abstract

Non‑tax revenue 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 Table 6.1 and Tables 6.4 to 6.41 have been omitted because of lack of space. Complete series are, however, available on line by clicking on “Global tax revenues” under the theme “Taxation” on the website at https://data-explorer.oecd.org/. No data on non-tax revenues were available for Burkina Faso in this edition.

Table 6.1. Total non‑tax revenue as percentage of GDP, 1995‑2023

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Botswana	..	..	26.9	19.3	19.4	16.8	15.2	16.4	14.9	14.7
Cabo Verde	19.9	6.6	7.2	8.8	7.2	7.5	6.6	6.7	4.3	6.2
Cameroon	2.9	7.0	5.8	4.1	3.8	3.5	2.3	2.7	4.0	3.9
Chad	..	..	..	4.0	3.9	3.8	4.1	1.8	2.5	3.3
Congo	..	13.8	5.9	23.3	8.5	17.2	10.6	15.0	23.7	16.2
Congo, Dem. Rep.	..	..	..	6.0	4.4	2.3	2.3	4.8	4.1	3.1
Côte d'Ivoire	0.7	0.8	1.6	1.2	2.4	1.5	1.3	1.3	1.2	1.4
Egypt	..	..	6.6	8.1	6.4	4.0	4.1	4.4	4.9	3.4
Equatorial Guinea	..	..	24.4	18.8	15.0	9.3	6.3	9.8	19.8	10.2
Eswatini	10.8	12.6	15.9	8.1	14.6	13.1	14.8	11.0	9.7	15.9
Gabon	..	..	..	0.1	0.6	5.7	4.5	6.0	8.0	7.0
Gambia	..	..	..	0.3	0.6	0.4	0.5	0.5	0.5	0.5
Ghana	..	1.4	2.8	3.5	4.9	3.2	2.8	2.7	3.2	2.9
Guinea	..	2.3	1.7	0.8	1.9	0.8	1.5	1.3	1.4	2.2
Kenya	..	..	1.7	1.2	1.5	2.1	3.8	2.3	1.9	1.8
Lesotho	..	..	26.9	33.4	29.6	26.0	34.6	31.1	22.6	33.8
Liberia	..	..	..	..	3.7	2.2	4.0	2.4	3.1	2.2
Madagascar	0.0	2.8	5.4	3.0	1.5	3.4	2.9	1.0	1.6	2.6
Malawi¹	..	..	5.2	7.8	3.1	2.0	1.5	4.6	4.0	3.9
Mali	5.9	5.8	5.3	4.9	2.6	3.2	2.4	1.9	1.6	1.6
Mauritania	..	..	..	6.3	6.4	12.3	4.5	5.0	4.0	5.4
Mauritius²	3.4	2.7	2.3	3.7	2.7	2.8	3.2	2.3	3.9	2.6
Morocco	..	2.1	2.8	3.3	3.6	4.0	3.2	2.8	2.9	3.0
Mozambique	..	..	..	8.3	4.9	4.3	6.8	5.8	7.2	8.3
Namibia	..	..	..	9.4	14.0	12.7	14.6	10.4	11.0	13.1
Niger	..	4.1	6.3	4.7	5.8	7.8	8.3	8.1	5.5	2.4
Nigeria³	..	..	..	7.9	3.1	3.9	3.4	4.0	4.6	6.7
Rwanda	..	9.9	11.1	11.6	8.6	7.2	7.8	8.5	8.8	7.6
Senegal	..	1.6	1.8	2.6	3.5	2.8	3.4	2.5	2.4	2.1
Seychelles	..	..	..	6.2	6.5	5.4	6.9	8.1	6.4	6.0
Sierra Leone	..	..	5.0	3.5	4.0	4.0	5.2	4.5	5.3	4.2
Somalia	..	..	..	..	1.3	3.1	5.3	3.4	6.3	5.5
South Africa	0.5	0.4	0.5	0.5	0.4	0.6	0.7	0.8	0.8	0.7
Togo	..	1.3	2.0	8.1	3.0	4.9	3.9	3.0	3.6	4.7
Tunisia	..	2.3	2.5	2.7	1.9	3.1	3.0	2.8	4.4	3.8
Uganda	3.5	4.7	5.7	1.8	1.2	1.3	1.3	1.9	1.4	1.3
Zambia	..	..	..	..	2.2	1.7	2.1	3.4	2.5	2.5
Africa average⁴	..	..	..	..	5.6	5.7	5.7	5.5	5.9	5.9

.. Not available

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

1. Data for Malawi for the years 2022 and 2023 are on an April-March fiscal year basis, and for the years up to 2021, the years are on a July-June fiscal year basis.

2. Data for Mauritius are on a July-June fiscal year basis except for the years 2010-15 when they were reported on a calendar year basis.

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

4. Represents an unweighted average of the 37 African countries in this publication. Data on tax revenues were available for Burkina Faso for this edition, but not non-tax revenues.

Table 6.2. Non-tax revenue of main headings as percentage of GDP, 2023

	Grants	Property income				Sales of goods and services	Fines, penalties and forfeits	Miscellaneous and unidentified revenue
		Total	Rents and royalties	Interest and dividends	Other property income
Botswana	0.0	5.2	1.6	3.6	0.0	0.3	0.0	9.2
Cabo Verde	1.3	0.3	0.0	0.3	0.0	4.2	0.2	0.3
Cameroon	0.5	2.5	2.3	0.2	0.0	0.5	0.4	0.1
Chad	0.8	2.4	2.4	0.0	0.0	0.0	0.1	0.0
Congo	0.5	15.7	15.6	0.0	0.2	0.0	0.0	0.0
Congo, Dem. Rep.	1.2	1.1	1.1	0.1	0.0	0.5	0.3	0.0
Côte d'Ivoire	0.7	0.3	0.2	0.1	0.0	0.3	0.0	0.2
Egypt	0.0	1.0	0.5	0.5	0.0	1.1	0.0	1.2
Equatorial Guinea	0.0	9.9	3.6	6.2	0.0	0.3	0.0	0.0
Eswatini	0.2	2.4	0.2	2.1	0.1	0.3	0.1	13.0
Gabon	0.0	6.8	5.7	1.1	0.0	0.1	0.1	0.0
Gambia	0.0	0.0	0.0	0.0	0.0	0.5	0.0	0.0
Ghana	0.3	1.2	0.6	0.6	0.0	1.4	0.0	0.0
Guinea	0.9	0.6	0.2	0.4	0.0	0.6	0.1	0.0
Kenya	0.0	0.6	0.0	0.6	0.0	0.4	0.0	0.7
Lesotho	2.5	6.4	6.2	0.2	0.0	0.4	0.0	24.5
Liberia	0.0	1.2	1.2	0.0	0.0	0.6	0.4	0.0
Madagascar	2.3	0.3	0.1	0.2	0.0	0.0	0.0	0.0
Malawi	3.5	0.1	0.0	0.1	0.0	0.3	0.0	0.0
Mali	0.4	0.8	0.0	0.8	0.0	0.1	0.1	0.1
Mauritania	0.4	4.6	2.5	2.1	0.0	0.2	0.2	0.0
Mauritius	0.3	0.8	0.2	0.1	0.5	1.0	0.1	0.4
Morocco	0.0	0.9	0.3	0.7	0.0	1.1	0.2	0.8
Mozambique	4.6	1.8	1.1	0.7	0.0	1.5	0.1	0.4
Namibia	0.0	2.2	1.1	1.1	0.0	0.4	0.0	10.5
Niger	1.7	0.4	0.2	0.2	0.0	0.1	0.1	0.1
Nigeria¹	0.8	5.9	5.9	0.0	0.0	0.0	0.0	0.0
Rwanda²	4.6	..	..	..	..	..	0.1	2.9
Senegal	1.0	0.9	0.6	0.4	0.0	0.2	0.0	0.0
Seychelles	0.8	3.1	0.9	2.2	0.0	1.9	0.0	0.2
Sierra Leone	2.7	0.6	0.6	0.0	0.0	0.6	0.0	0.3
Somalia	3.2	0.0	0.0	0.0	0.0	2.2	0.0	0.0
South Africa	0.0	0.4	0.2	0.2	0.0	0.0	0.2	0.0
Togo	3.1	0.8	0.1	0.7	0.0	0.8	0.0	0.1
Tunisia	0.5	2.4	1.9	0.5	0.0	0.1	0.6	0.3
Uganda	0.6	0.0	0.0	0.0	0.0	0.7	0.0	0.0
Zambia	1.1	1.4	1.4	0.0	0.0	0.0	0.0	0.0
Africa average³	1.1	2.4	1.6	0.7	0.0	0.6	0.1	1.8

.. Not available

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

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

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

3. Represents an unweighted average of the 37 African countries in this publication. Data on tax revenues were available for Burkina Faso for this edition, but not non-tax revenues.

Table 6.3. Non-tax revenue of main headings as percentage of total non-tax revenue, 2023

	Grants	Property income				Sales of goods and services	Fines, penalties and forfeits	Miscellaneous and unidentified revenue
		Total	Rents and royalties	Interest and dividends	Other property income
Botswana	0.1	35.5	10.8	24.8	0.0	1.8	0.1	62.5
Cabo Verde	20.2	5.2	0.2	4.9	0.1	67.0	2.6	5.1
Cameroon	11.9	65.0	59.2	5.8	0.0	12.4	9.2	1.5
Chad	24.5	71.2	71.2	0.0	0.0	1.0	3.1	0.2
Congo	2.8	97.1	96.2	0.0	0.9	0.0	0.0	0.0
Congo, Dem. Rep.	37.4	36.4	33.5	2.9	0.0	15.4	10.1	0.6
Côte d'Ivoire	47.3	18.8	11.8	7.0	0.0	18.8	0.0	15.2
Egypt	0.8	29.3	14.1	14.9	0.2	32.3	1.4	36.2
Equatorial Guinea	0.0	96.8	35.4	61.2	0.2	2.8	0.2	0.2
Eswatini	1.2	14.8	1.2	13.0	0.6	2.1	0.3	81.5
Gabon	0.0	97.8	81.8	16.0	0.0	1.2	1.0	0.0
Gambia	0.0	0.0	0.0	0.0	0.0	99.6	0.4	0.0
Ghana	10.4	41.5	20.7	20.8	0.0	47.1	0.0	0.9
Guinea	41.3	29.0	9.8	19.2	0.0	26.8	2.9	0.0
Kenya	1.2	34.3	1.2	33.1	0.0	23.2	0.6	40.8
Lesotho	7.3	18.9	18.4	0.5	0.0	1.3	0.0	72.4
Liberia	0.0	53.8	52.0	1.8	0.0	26.7	19.5	0.0
Madagascar	87.8	10.5	4.2	6.3	0.0	0.8	0.1	0.8
Malawi	89.2	1.5	0.0	1.5	0.0	8.1	1.2	0.0
Mali	26.8	51.3	1.4	49.2	0.8	7.2	7.2	7.4
Mauritania	6.8	85.8	47.0	38.8	0.0	4.5	2.9	0.0
Mauritius	13.2	30.3	8.4	3.9	17.9	38.1	2.9	15.5
Morocco	0.0	30.4	8.8	21.6	0.0	35.9	6.6	27.1
Mozambique	54.8	21.6	12.8	8.8	0.0	17.6	1.3	4.7
Namibia	0.0	16.7	8.2	8.5	0.0	3.2	0.3	79.7
Niger	71.1	15.6	8.8	6.6	0.2	3.5	4.8	5.1
Nigeria¹	12.0	87.8	87.8	0.0	0.0	0.0	0.0	0.2
Rwanda²	61.3	..	..	..	..	..	1.0	37.7
Senegal	47.4	43.4	26.0	17.4	0.0	9.2	0.0	0.0
Seychelles	14.2	51.4	14.6	36.9	0.0	31.8	0.0	2.5
Sierra Leone	64.6	13.7	13.7	0.0	0.0	14.3	0.0	7.4
Somalia	58.6	0.6	0.6	0.0	0.0	40.3	0.2	0.4
South Africa	5.0	56.1	31.3	24.8	0.0	6.0	31.7	1.2
Togo	64.7	15.8	2.1	13.7	0.0	16.4	0.6	2.4
Tunisia	12.1	63.2	49.5	13.7	0.0	2.0	14.6	8.1
Uganda	43.4	0.6	0.6	0.0	0.0	56.1	0.0	0.0
Zambia	43.7	55.7	55.7	0.0	0.0	0.1	0.5	0.0
Africa average³	26.6	38.8	25.0	13.3	0.6	18.7	3.4	14.0

.. Not available

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

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

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

3. Represents an unweighted average of the 37 African countries in this publication. Data on tax revenues were available for Burkina Faso for this edition, but not non-tax revenues.

Table 6.4. Total non‑tax revenue in millions of US dollars, 1995‑2023

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Botswana	..	..	2 650	2 558	2 704	2 734	2 408	3 149	2 998	2 854
Cabo Verde	114	46	100	161	126	168	121	137	99	161
Cameroon	295	720	1 140	1 134	1 220	1 407	951	1 208	1 782	1 928
Chad	..	..	..	561	572	568	608	298	443	610
Congo	..	499	390	3 065	1 015	2 399	1 217	2 011	3 307	2 293
Congo, Dem. Rep.	..	..	..	1 330	1 783	1 162	1 143	2 651	2 582	2 020
Côte d'Ivoire	108	121	386	414	1 108	910	814	957	873	1 105
Egypt	..	..	6 196	18 520	22 574	12 794	15 564	18 697	23 167	13 333
Equatorial Guinea	..	..	1 996	3 065	1 978	1 057	627	1 199	2 719	1 260
Eswatini	207	212	509	368	583	573	621	531	466	788
Gabon	..	..	..	21	92	964	698	1 163	1 643	1 396
Gambia	..	..	..	5	8	6	9	10	11	11
Ghana	..	178	731	1 613	2 419	2 161	1 951	2 111	2 398	2 314
Guinea	..	95	79	55	169	114	208	206	277	497
Kenya	..	..	424	514	1 037	2 002	3 807	2 457	2 160	2 005
Lesotho	..	..	466	788	651	604	724	761	514	748
Liberia	..	..	..	..	115	67	122	85	123	97
Madagascar		128	315	297	173	485	373	142	239	408
Malawi	..	..	262	723	268	206	177	564	511	513
Mali¹	197	173	329	519	336	552	414	371	305	339
Mauritania	..	..	..	357	397	973	384	452	383	575
Mauritius	140	128	161	372	323	406	413	269	481	355
Morocco²	..	873	1 889	3 323	3 961	5 104	3 901	4 003	3 837	4 358
Mozambique	..	..	..	943	789	666	972	941	1 367	1 743
Namibia	..	..	..	1 088	1 572	1 531	1 609	1 296	1 378	1 657
Niger	..	92	275	366	560	1 003	1 138	1 205	854	406
Nigeria	..	..	..	29 631	15 172	18 645	14 599	17 750	21 738	24 549
Rwanda³	..	203	328	712	736	744	792	945	1 170	1 087
Senegal	..	96	200	412	621	647	826	695	659	656
Seychelles	..	..	..	60	93	100	96	120	129	131
Sierra Leone	..	..	136	146	268	259	350	323	375	270
Somalia	..	..	..	..	87	272	456	320	643	605
South Africa	790	596	1 501	2 281	1 442	2 449	2 233	3 394	3 208	2 771
Togo	..	27	61	384	174	342	287	254	294	431
Tunisia	..	529	831	1 257	891	1 305	1 275	1 292	1 975	1 859
Uganda	241	367	665	438	383	455	509	755	621	640
Zambia	..	..	..	..	477	395	388	747	739	685
Africa average⁴	..	..	..	..	1 807	1 790	1 697	1 986	2 337	2 093

.. Not available

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

1. Data for Malawi for the years 2022 and 2023 are on an April-March fiscal year basis, and for the years up to 2021, the years are on a July-June fiscal year basis.

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

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

4. Represents an unweighted average of the 37 African countries in this publication. Data on tax revenues were available for Burkina Faso for this edition, but not non-tax revenues.

Table 6.5. Botswana – Details of non-tax revenue

Million BWP

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	14 034	17 412	27 953	29 844	27 330	35 982	37 967	38 781
Grants	..	..	0	210	74	24	28	26	2	28
Grants	..	..	0	210	74	24	28	26	2	28
IMF Gold Sales	..	..	0	0	0	0	0	0	0	0
Property income	..	..	9 159	9 914	11 152	15 114	10 296	21 151	23 353	13 785
Rents and royalties	..	..	1 589	2 071	3 223	3 476	2 069	4 912	5 818	4 177
Mineral Royalties	..	..	1 577	2 057	3 215	3 463	2 062	4 903	5 809	4 170
Royalties and Dividends	..	..	0	0	0	0	0	0	0	0
Rent of Land	..	..	12	14	8	13	7	9	9	7
Interest and dividends	..	..	7 569	7 842	7 929	11 638	8 227	16 239	17 535	9 609
Mineral Dividends	..	..	6 573	7 054	6 766	6 547	4 196	10 473	17 105	8 742
Bank of Botswana Revenue	..	..	741	700	1 133	5 049	4 009	5 581	425	861
Profits From Public Enterprises	..	..	171	61	18	10	21	3	3	3
Interest: Parastatals (DDF)	..	..	38	20	8	29	0	48	0	0
Interest: Local Authorities	..	..	1	0	0	0	0	0	0	0
Interest: Deposits	..	..	46	8	4	3	0	0	1	3
Other interest revenue	..	..	0	0	0	0	0	134	0	0
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	908	1 047	811	656	478	549	710	699
Motor vehicle revenues	..	..	342	363	50	40	34	37	44	45
Petrol, Oil and Lubricants	..	..	54	182	231	111	67	25	22	32
Water revenues	..	..	167	42	2	2	3	4	4	2
Fees and charges	..	..	84	107	129	137	68	121	240	241
Rent of buildings and equipment	..	..	73	86	97	99	100	109	115	103
Sale of livestock	..	..	2	5	2	1	1	1	3	0
Registrations, licences and certificates	..	..	19	22	33	39	29	45	53	56
Other sales of goods and services	..	..	167	242	269	227	176	207	229	219
Fines, penalties and forfeits	..	..	36	31	93	60	62	100	46	43
Traffic fines	..	..	0	0	44	0	0	0	0	0
Court fines	..	..	19	20	38	23	34	29	20	21
Bond revenues	..	..	1	1	1	2	1	3	0	1
Income tax penalty	..	..	11	0	0	0	0	0	0	0
Other fines, penalties and forfeits	..	..	5	10	11	36	27	69	25	21
Miscellaneous and unidentified revenue	..	..	3 931	6 210	15 823	13 991	16 466	14 157	13 857	24 226
SACU revenue	..	..	3 930	6 207	15 818	13 976	16 459	14 148	13 845	24 213
Recovery of arrears of revenue	..	..	0	3	5	14	6	8	12	13
Revenue from local authorities	..	..	0	0	0	0	0	0	0	0
Reimbursement of medical claims (revenue)	..	..	1	1	1	1	0	1	0	1
Total tax and non-tax revenue	..	..	22 071	31 712	47 285	54 201	49 303	68 236	73 200	74 198

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

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

Table 6.6. Cabo Verde – Details of non-tax revenue

Million CVE

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	8 744	5 372	8 902	13 396	12 486	16 585	11 676	12 735	10 356	16 386
Grants	6 848	3 931	6 610	9 440	4 328	6 696	5 873	6 370	2 216	3 302
Current transfers from foreign governments	6 848	0	0	0	370	551	571	2 851	864	2 089
Budget aid	0	..	..	..	0	0	0	1 267	0	350
Food aid	1 064	..	..	..	0	0	0	0	8	0
Direct donations	5 161	..	..	..	353	548	571	1 575	820	1 739
Other current transfers	623	..	..	..	17	4	0	8	36	1
Capital transfers from foreign governments	0	3 931	6 610	9 440	3 588	5 594	4 730	669	828	855
Financial aid	..	0	551	3 085	1 282	2 006	2 287	0	276	496
Food aid	..	672	750	338	0	231	106	98	120	103
Direct donations	..	3 259	5 138	6 018	2 048	3 357	2 336	571	430	255
Other capital transfers	..	0	171	0	259	0	2	0	3	0
Current transfers from international organisations	..	0	0	0	370	551	571	2 851	524	358
Property income	0	0	0	0	0	0	0	0	112	849
Rents and royalties	..	..	..	..	..	..	..	..	26	31
Land and other rents	..	..	..	..	..	..	..	..	26	31
Interest and dividends	..	..	..	..	..	..	..	..	67	801
Interest	..	..	..	..	..	..	..	..	20	5
Dividends	..	..	..	..	..	..	..	..	46	796
Other property income	..	..	..	..	..	..	..	..	19	17
Sales of goods and services	869	956	1 592	3 393	5 674	8 619	4 854	5 544	6 308	10 981
Airport and other concessions	487	364	95	316	1 022	2 632	1 135	1 219	222	4 178
Rental of housing and buildings	0	0	0	0	0	0	0	0	9	9
Sale of current goods	190	144	51	74	160	146	91	141	141	135
Service provision fees	192	448	1 445	3 003	4 492	5 841	3 628	4 184	5 133	5 920
Fees from other services	0	0	0	0	0	0	0	0	434	367
Personal emoluments	0	0	0	0	0	0	0	0	294	327
National Lottery revenue	0	0	0	0	0	0	0	0	75	44
Fines, penalties and forfeits	64	54	169	376	404	433	220	187	296	423
Miscellaneous and unidentified revenue	963	431	532	187	2 079	838	730	633	1 424	831
Other transfers	425	413	150	41	36	242	192	230	359	545
Other unspecified revenues	538	18	382	146	2 043	595	538	403	1 066	286
Total tax and non-tax revenue	15 034	16 346	27 731	39 686	43 177	58 032	44 807	45 474	53 924	65 697

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

More granular data was provided from 2022 for the first time in this edition impacting headings Grants, Rents & royalties and Sales of goods and services

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

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

Source: Ministry of Finance and Planning, Cabo Verde.

Table 6.7. Cameroon – Details of non-tax revenue

Million XAF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	153 206	527 053	600 552	560 690	721 082	824 233	546 454	669 451	1 109 462	1 169 279
Grants	0	6 900	91 404	78 805	18 089	133 300	41 700	66 200	104 200	139 400
Property income	90 400	404 500	446 825	442 296	465 541	551 526	398 084	479 105	865 344	759 512
Rents and royalties	90 400	404 500	410 657	437 650	445 587	527 789	379 185	463 353	834 359	692 094
Petroleum royalties	87 610	399 300	367 955	418 971	384 630	471 518	321 370	409 044	774 514	622 842
Pipeline right of access	0	0	14 065	9 080	36 201	35 013	36 818	31 336	36 531	39 359
Other rents and royalties	2 790	5 200	28 637	9 599	24 756	21 257	20 997	22 972	23 314	29 893
Interest and dividends	..	..	36 169	4 646	19 954	23 737	18 899	15 752	30 985	67 418
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	26 700	33 500	40 262	37 732	188 402	56 291	31 607	55 114	66 481	145 330
Fines, penalties and forfeits	0	0	444	1 857	26 849	61 259	71 960	57 906	70 131	107 019
Miscellaneous and unidentified revenue	36 106	82 153	21 616	0	22 201	21 857	3 102	11 126	3 307	18 017
Total tax and non-tax revenue	634 589	1 337 553	1 735 808	2 132 385	3 409 008	4 046 395	3 560 542	4 024 767	4 999 048	5 482 662

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

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

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

Source: Ministry of Finance, Cameroon.

Table 6.8. Chad – Details of non-tax revenue

Million XAF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	..	277 273	337 904	332 670	349 717	165 366	275 886	369 688
Grants	..	..	..	68 799	221 884	106 891	248 109	16 088	92 125	90 603
Property income	..	..	..	190 753	86 094	198 643	69 282	129 983	142 427	263 173
Rents and royalties	..	..	..	190 753	86 094	198 643	69 282	129 983	142 427	263 173
Oil royalties and dividends	..	..	..	185 445	86 094	88 201	65 252	114 422	117 993	234 195
Other oil revenues	..	..	..	5 308	0	110 442	4 030	15 561	21 305	26 101
Mining royalties	..	..	..	..	..	..	..	..	3 129	2 877
Interest and dividends	..	..	..	0	0	0	0	0	0	0
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	..	..	..	6 539	12 230	18 172	7 565	6 946	3 352	3 639
Fines, penalties and forfeits	..	..	..	6 474	1 528	4 419	4 757	3 533	14 393	11 518
Miscellaneous and unidentified revenue	..	..	..	4 708	16 168	4 545	20 004	8 816	23 588	756
Total tax and non-tax revenue	..	..	..	1 050 537	712 083	852 044	1 251 633	817 654	1 364 160	1 831 546

.. 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.

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

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

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

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

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

Source: Ministry of Finance and Budget, Chad.

Table 6.9. Republic of the Congo – Details of non-tax revenue

Million XAF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	355 390	205 249	1 515 115	600 062	1 405 657	699 483	1 114 733	2 058 637	1 390 430
Grants	..	5 000	47 438	1 359 181	38 145	56 860	21 366	38 100	53 900	39 000
Property income	..	350 390	157 811	154 506	554 918	1 348 516	677 302	1 075 381	2 004 036	1 350 380
Rents and royalties	..	350 390	157 811	154 453	549 122	1 332 828	662 876	1 060 110	1 990 555	1 337 355
Oil revenue	..	350 390	157 811	152 746	541 297	1 317 000	651 000	1 049 000	1 972 800	1 328 700
Oil royalty	..	..	..	0	70	13	8	0	0	0
Mining royalty	..	..	..	2	60	1	9	3	0	0
Forest royalty	..	..	..	1 705	7 696	15 814	11 859	11 107	17 755	8 655
Interest and dividends	..	..	..	0	0	0	0	0	0	0
Other property income	..	..	..	53	5 796	15 688	14 426	15 271	13 480	13 025
Sales of goods and services	..	..	..	16	30	207	5	150	83	39
Fines, penalties and forfeits	..	..	..	1 077	1 721	73	810	1 103	13	334
Miscellaneous and unidentified revenue	..	..	..	336	5 248	0	0	0	606	678
Total tax and non-tax revenue	..	454 074	411 665	1 978 038	1 531 479	2 078 519	1 347 499	1 725 500	2 831 264	2 266 070

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

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

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

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

Table 6.10. Democratic Republic of the Congo – Details of non-tax revenue

Million CDF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	..	1 206 158	1 651 247	1 915 421	2 116 365	5 276 706	5 182 428	4 937 064
Grants	..	..	..	656 421	1 108 062	638 806	930 571	2 915 000	2 131 000	1 848 000
Property income	..	..	..	397 162	328 729	841 845	828 625	1 549 404	2 202 213	1 796 707
Rents and royalties	..	..	..	357 515	290 419	765 511	775 571	1 458 910	2 039 487	1 653 438
Royalties on petroleum corporation	..	..	..	39 705	19 050	34 353	27 259	77 698	90 492	60 112
Mining rents and royalties	..	..	..	139 802	143 702	385 847	545 897	1 021 295	1 472 367	1 229 547
Annual surface / land fees (mines)	..	..	..	25 464	20 689	10 199	11 730	19 308	22 782	25 972
Signature bonus - Renewal (hydrocarbons)	..	..	..	4 566	624	1 041	1 652	29 869	37 224	4 715
Annual exploitation and other royalties	..	..	..	50 603	38 635	94 410	108 156	113 962	129 116	91 821
Concession, extraction and other authorisations	..	..	..	9 126	5 789	101 098	2 396	11 098	3 509	4 591
Forestry and wildlife permits	..	..	..	3 541	387	2 171	3 484	4 942	12 068	65 916
Distributional margin (petroleum revenues)	..	..	..	84 491	52 694	127 330	65 303	170 435	271 556	158 570
Surface rights on exploration permits and concession (hydrocarbons)	..	..	..	10	8 791	8 502	8 355	10 010	230	11 674
Other rents	..	..	..	207	58	558	1 338	291	142	521
Interest and dividends	..	..	..	39 301	37 159	75 305	52 225	90 403	162 038	142 607
On shore dividends (petrol revenues)	..	..	..	8 068	14 665	20 246	15 852	9 690	7 229	33 577
Off shore participation (petrol revenues)	..	..	..	25 347	15 806	41 892	19 716	52 323	80 575	47 542
Other dividends and participation	..	..	..	5 886	6 688	13 167	16 657	28 390	74 233	61 487
Other property income	..	..	..	345	1 152	1 029	829	92	688	662
Sales of goods and services	..	..	..	116 573	162 555	282 789	264 745	356 337	447 001	761 855
Print sales	..	..	..	1 106	690	75	158	453	779	549
Tax on numbering	..	..	..	16 464	26 110	45 573	44 887	54 984	56 697	68 199
Tax on regulations and changes to certifications / telecommunication tax	..	..	..	13 180	36 198	18 050	19 019	16 889	13 339	10 619
Passports, visa and work permits	..	..	..	20 859	31 053	42 369	27 344	54 805	61 202	87 401
Fees for provision of security by Congolese National Police	..	..	..	4 247	11 337	34 594	32 749	24 610	25 478	40 913
Inspection fees for toxic and / or narcotic products	..	..	..	647	7 328	7 075	59 715	2 537	102 408	223 217
Fees for disinfection and sanitary inspections of thrift stores	..	..	..	3 828	3 111	53 800	17 897	90 135	6 715	778
Accreditation	..	..	..	1 181	559	1 364	1 309	1 697	3 158	2 167
Other	..	..	..	55 059	43 646	75 130	57 626	106 189	170 736	317 823
Rents, National Social Security Institut (INSS)	..	..	..	0	2 524	4 759	4 040	4 040	6 490	10 189
Fines, penalties and forfeits	..	..	..	35 378	50 772	150 692	80 604	400 076	394 422	500 332
Fines and penalties (DGI) - excluding natural resources (from 2022)	..	..	..	15 455	15 160	90 865	43 701	196 201	195 047	246 547
Fines and penalties (DGI) - mining	..	..	..	..	..	..	..	..	42 431	97 261
Fines and penalties (DGI) - hydrocarbons	..	..	..	..	..	..	..	..	8 366	1
Fines and penalties (DGI) - forests	..	..	..	..	..	..	..	..	223	120
Fines and penalties (DGDA)	..	..	..	1 561	4 093	1 633	1 246	116 781	11 044	4 220
Fines and penalties (DGRAD)	..	..	..	18 363	31 518	58 194	35 657	87 095	137 310	152 183
Miscellaneous and unidentified revenue	..	..	..	625	1 129	1 289	11 821	55 889	7 792	30 170
Total tax and non-tax revenue	..	..	..	2 890 521	5 138 807	8 295 943	8 729 842	15 539 402	21 737 328	22 144 104

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

Data on grants from 2021 are projections from IMF Article IV reports..

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

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

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

Table 6.11. Côte d'Ivoire – Details of non-tax revenue

Million XOF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	54 156	86 004	203 671	205 073	654 836	533 356	467 932	530 266	543 080	670 103
Grants	35 000	33 500	94 628	106 540	282 200	274 912	193 269	184 600	233 700	316 774
Property income	1 356	4 204	5 555	76 308	285 955	135 074	98 988	106 200	115 780	126 036
Rents and royalties	1 356	4 204	5 555	44 902	255 515	107 057	58 889	72 049	86 708	79 145
Revenues from public lands	0	0	0	283	2 111	3 578	4 104	6 280	7 048	6 518
Oil exploitation tax	0	0	0	27 275	30 851	44 522	28 012	32 286	39 020	52 804
Oil contract signing bonus	0	0	0	0	0	8 088	0	1 949	3 555	6 617
Land royalties (except ad valorem tax 2012-2021)	1 356	4 204	5 555	7 696	37 224	23 425	26 632	31 534	37 085	6 518
Other rents and royalties	0	0	0	9 647	185 329	27 444	142	0	0	6 688
Interest and dividends	0	0	0	27 981	30 440	28 017	40 099	34 151	29 072	46 891
Other property income	0	0	0	3 426	0	0	0	0	0	0
Sales of goods and services	0	0	13 200	21 700	35 414	57 937	76 599	87 681	103 358	125 658
Ivoirian television broadcast royalty (RTI)	..	..	0	4 107	6 244	10 342	9 493	11 411	12 067	12 472
Broadcasting tax	..	..	0	0	0	0	0	0	0	0
Road tolls	..	..	0	0	0	0	16 461	21 680	25 676	36 532
Other sales of goods and services	..	..	13 200	17 592	29 170	47 595	50 645	54 590	65 615	76 654
Fines, penalties and forfeits	0	0	0	173	0	0	0	0	0	0
Miscellaneous and unidentified revenue	17 800	48 300	90 288	353	51 267	65 433	99 076	151 785	90 242	101 636
Total tax and non-tax revenue	978 628	1 255 611	1 610 948	2 240 542	4 069 254	5 061 198	5 202 418	6 072 398	6 315 657	7 448 372

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

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

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

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

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

Source: Ministère de l’Économie et des Finances, Côte d'Ivoire.

Table 6.12. Egypt – Details of non-tax revenue

Million EGP

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	37 270	102 149	166 134	225 222	250 335	294 307	382 314	343 820
Grants	..	..	2 114	3 830	25 243	1 848	1 806	1 642	2 554	2 728
Grants from foreign governments	..	..	2 114	3 497	24 942	1 100	1 007	819	348	363
Grants from international organisations	..	..	0	332	302	747	798	824	2 205	2 365
Property income	..	..	18 672	55 533	83 283	75 222	68 950	83 213	98 723	100 630
Rents and royalties	..	..	1 114	7 216	8 252	20 964	17 488	20 414	27 889	48 482
Royalties on petroleum	..	..	0	2 750	5 964	14 148	11 178	14 680	20 714	34 155
Royalties on Suez Canal	..	..	1 068	1 354	1 945	5 157	4 600	4 500	5 750	12 291
Mining royalties	..	..	17	46	230	1 208	1 420	920	1 015	1 506
Other royalties	..	..	30	3 066	113	451	291	313	410	531
Interest and dividends	..	..	17 233	48 315	74 894	53 812	50 952	62 569	69 638	51 395
Suez Canal Authority (SCA)	..	..	9 651	12 729	19 214	30 308	18 354	28 082	27 734	14 722
Central Bank of Egypt (CBE)	..	..	4 999	205	13 417	0	0	0	0	0
Economic authorities	..	..	402	1 431	10 093	10 817	12 045	11 861	11 108	11 168
Public and private companies and enterprises	..	..	245	3 272	3 295	5 408	8 631	11 185	12 336	8 468
Egyptian General Petroleum Corporation (EGPC)	..	..	154	25 546	25 414	1 278	2 093	3 596	10 335	1 468
Other dividends and interests	..	..	1 782	5 130	3 460	6 001	9 830	7 846	8 124	15 569
Other property income	..	..	324	2	137	447	509	230	1 196	752
Sales of goods and services	..	..	8 979	25 661	27 583	73 342	77 956	117 721	177 351	111 190
Administrative fees	..	..	1 505	2 681	4 482	12 520	10 463	7 457	10 319	16 128
Development fees	..	..	294	841	931	1 991	2 352	9 929	11 178	10 889
Service fees	..	..	3 170	3 572	8 352	17 147	15 757	17 915	26 063	35 009
Capital revenues	..	..	3 986	16 962	13 610	41 252	48 099	81 363	129 602	50 415
Licences	..	..	0	1 557	128	276	1 136	917	0	- 1 524
Other sales of goods and services	..	..	24	49	80	156	149	141	188	272
Fines, penalties and forfeits	..	..	343	653	1 193	2 379	2 871	2 658	3 159	4 839
Miscellaneous and unidentified revenue	..	..	7 163	16 472	28 831	72 431	98 753	89 073	100 528	124 434
Current revenues from special accounts and funds	..	..	4 842	12 268	17 797	36 128	42 787	39 497	51 509	59 378
Voluntary transfers other than grants	..	..	1 084	684	901	2 316	2 262	5 958	7 882	10 299
Current revenues	..	..	1 114	3 312	9 827	33 685	53 405	43 258	40 747	54 313
Other revenues	..	..	123	208	306	303	300	360	390	443
Total tax and non-tax revenue	..	..	126 239	299 115	524 792	1 075 264	1 085 400	1 234 017	1 495 045	1 721 535

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

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

Source: Ministry of Finance, Egypt.

Table 6.13. Equatorial Guinea – Details of non-tax revenue

Million XAF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	1 051 820	1 515 259	1 169 328	619 121	360 207	664 693	1 692 234	763 919
Grants	..	..	17 533	0	0	1 648	576	1 031	518	0
Property income	..	..	1 012 089	1 489 017	1 087 688	595 780	337 859	627 290	1 666 263	739 547
Rents and royalties	..	..	518 258	957 200	688 968	373 890	227 588	468 162	704 068	270 319
Petroleum royalties	..	..	462 289	951 507	680 217	355 668	211 397	454 405	690 983	269 364
Surface royalties	..	..	51 284	844	1 842	400	84	190	27	237
Fishing and concessional royalties	..	..	2 021	4 850	6 909	17 822	16 107	13 567	13 059	718
GEOGAM gas sales	..	..	2 664	0	0	0	0	0	0	0
Interest and dividends	..	..	491 560	437 662	380 575	206 847	97 177	149 761	952 525	467 508
Shareholder participation in oil revenues	..	..	476 917	257 392	237 800	108 655	63 718	113 129	147 246	71 158
Oil dividends	..	..	0	146 345	134 965	93 018	26 545	32 565	234 008	142 865
Non-oil dividends	..	..	1 622	17 314	7 538	1 454	3 762	707	118	5 043
Interest on reserve funds	..	..	12 554	6 977	43	3 561	2 997	3 194	3 686	6 366
Other interest (banking, deferrals)	..	..	467	9 635	52	0	0	0	0	0
INSESO: Interest and dividends	..	..	0	0	178	160	155	166	202	0
Gas monetisation	..	..	0	0	0	0	0	0	567 264	242 076
Other property income	..	..	2 271	94 155	18 145	15 043	13 094	9 367	9 671	1 721
Contributions of public companies and independent entities	..	..	0	1 624	4 149	15 037	13 090	9 367	9 671	1 721
Other oil - related property income	..	..	2 271	92 531	13 997	6	5	0	0	0
Sales of goods and services	..	..	4 912	15 935	24 901	17 345	18 095	20 236	22 869	21 226
Administrative fees and government services	..	..	4 344	13 975	19 669	13 929	13 890	15 706	18 457	17 968
Consular fees	..	..	294	1 357	973	123	106	639	846	962
Tolls	..	..	184	458	2 714	2 249	2 356	2 404	2 457	2 296
Rentals of government buildings	..	..	90	145	132	42	10	0	0	0
INSESO: Medical goods and services	..	..	0	0	1 355	850	1 619	1 396	1 019	0
INSESO: Other goods and services	..	..	0	0	59	151	113	90	89	0
INSESO: Provincial medical fees	..	..	0	0	0	0	0	0	0	0
Fines, penalties and forfeits	..	..	0	0	258	319	85	1 608	513	1 803
INSESO: Sanctions, arrears and penalties	..	..	..	..	258	319	85	71	50	0
Other fines and penalties, excluding INSESO	..	..	..	..	0	0	0	1 537	463	1 803
Miscellaneous and unidentified revenue	..	..	17 286	10 307	56 481	4 029	3 591	14 528	2 071	1 343
INSESO: Other revenues	..	..	0	0	0	4	0	4	1	0
Transfers from other institutions	..	..	17 286	10 307	56 481	4 025	3 193	8 798	500	411
Other revenues, excluding INSESO and transfers	..	..	0	0	0	0	399	5 726	1 570	931
Total tax and non-tax revenue	..	..	1 407 860	2 127 636	2 105 235	1 270 542	850 596	1 068 748	2 289 405	1 624 518

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

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

Table 6.14. Eswatini – Details of non-tax revenue

Million SZL

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	783	1 552	3 292	2 690	7 707	8 539	9 930	8 052	7 865	14 513
Grants	2	6	13	23	165	238	179	249	214	180
Property income	19	95	67	553	494	1 784	1 200	1 101	1 580	2 152
Rents and royalties	0	0	0	3	72	143	83	33	120	180
Land concession rents, postal revenue	0	0	0	0	0	0	0	0	0	0
Rents attributed to social security funds	0	0	0	3	72	143	83	33	120	180
Interest and dividends	19	91	65	548	391	1 546	1 006	966	1 427	1 884
Local interest collected by central government	7	21	25	538	60	16	20	6	9	17
Central bank profit	6	0	0	0	245	430	43	55	173	445
External interest and interest on capital	5	69	13	0	0	2	4	4	4	23
Dividends	1	1	27	8	11	207	108	146	197	100
Interest and dividends collected by social security funds	0	0	0	1	75	891	831	755	1 044	1 299
Other property income	0	4	1	1	31	95	110	102	33	88
Quitrents	0	0	0	0	0	0	0	0	0	0
Local government property income	0	4	1	1	31	95	110	102	33	88
Sales of goods and services	16	40	63	115	73	137	139	271	202	298
Sundry fees	7	13	40	38	6	39	67	175	99	173
Passports, citizenship and resident permits	3	5	5	25	25	40	22	33	36	49
Rental of government real estate	2	3	6	7	11	13	12	12	12	13
Driver's licences, motor vehicle certification	0	1	3	8	11	16	16	18	16	17
Hospital and medical services	0	5	4	6	6	8	6	6	7	7
Hire of government plants and vehicles	0	0	0	21	0	0	0	0	1	1
Aviation fees	0	12	1	0	0	0	0	0	0	0
Sale of government furniture and vehicles	0	0	0	6	7	2	5	11	15	14
Sale of agricultural products and services	1	2	1	1	2	3	3	3	3	3
Public service transport fees	1	0	1	1	1	1	1	1	0	0
Sale of government publications	0	0	0	1	1	1	2	2	2	3
Prison industry sales	0	0	0	0	0	0	0	0	0	0
Local government sales of goods and services	0	0	1	1	2	14	8	13	11	19
Fines, penalties and forfeits	2	4	11	28	33	49	46	39	38	49
Traffic fines	1	2	5	15	13	16	21	16	11	13
Judicial fines and other penalties	0	1	4	10	18	25	19	14	12	17
Interest and penalties on late tax payments	0	0	1	1	2	5	6	10	13	12
Pay-as-you-earn (PAYE) penalties	0	1	1	1	0	0	0	0	0	0
Fines, penalties and forfeits (local non-tax revenue)	0	0	0	0	0	2	0	0	2	7
Miscellaneous and unidentified revenue	744	1 407	3 138	1 972	6 942	6 332	8 365	6 390	5 831	11 833
SACU revenue	744	1 406	3 136	1 969	6 931	6 318	8 349	6 375	5 818	11 750
SACU penalties	0	0	1	2	9	7	10	11	5	76
Miscellaneous and unidentified revenue (local non-tax revenue)	0	0	0	2	3	7	6	4	9	7
Total tax and non-tax revenue	1 528	2 879	5 698	7 278	15 629	20 432	21 846	20 836	22 169	30 160

.. 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.

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

Revenues from business and sundry licences are considered as tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A and are classified under heading 5211 (Recurrent taxes paid on use of goods and perform activities other than on motor vehicles). The national classification of Eswatini classifies these revenues as non‑tax revenues. The revenues from the registrations of specific goods (e.g. firearms) are considered as tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A and are classified under heading 5220 (“Non-recurrent taxes on use of goods and perform activities”). The national classification of Eswatini classifies these revenues as non‑tax revenues. The revenues from the education loans’ repayments do not represent an increase of net worth resulting from a transaction and therefore are not considered as revenues under the OECD classification, as set out in the Interpretative Guide in Annex B.

Revenues from the registrations of specific goods (e.g. firearms) are considered as tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A and are classified under heading 5220 (“Non-recurrent taxes on use of goods and perform activities”). The national classification of Eswatini classifies these revenues as non‑tax revenues. The revenues from the education loans’ repayments do not represent an increase of net worth resulting from a transaction and therefore are not considered as revenues under the OECD classification, as set out in the Interpretative Guide in Annex B.

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

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

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

Table 6.15. Gabon – Details of non-tax revenue

Million XAF

	1995	2000	2005	2010	2015	2018	2019	2020	2021	2022
Total non-tax revenue	..	..	..	10 231	54 147	497 870	564 628	401 317	644 414	1 022 890
Grants	..	..	..	0	0	0	0	0	0	0
Property income	..	..	..	6 717	25 905	455 275	556 692	387 314	628 252	1 011 562
Rents and royalties	..	..	..	6 527	10 438	431 784	539 900	335 343	588 874	945 923
Land royalty - mining sector	..	..	..	864	830	2 454	2 278	1 612	2 369	8 726
Mining estates - manganese	..	..	..	0	0	0	0	0	1 615	13
Other mining income	..	..	..	2	6 607	1 008	77	268	1 089	6 657
Other mining royalties	..	..	..	529	564	242	481	194	275	365
Oil royalties	..	..	..	0	0	0	0	0	0	1 209
Surface area tax (forest)	..	..	..	3 423	2 437	2 891	3 691	3 438	7 408	9 674
Forest allocation fee	..	..	..	1 409	0	1 961	2 366	1 733	0	40
Other forest royalties	..	..	..	300	0	3	0	0	0	0
Petroleum revenues from Direction Générale des Hydrocarbures	..	..	..	0	0	423 225	531 007	328 097	576 117	919 238
Interest and dividends	..	..	..	191	15 467	23 491	16 792	51 971	39 378	65 640
Income from profit-sharing	..	..	..	191	15 467	23 491	16 792	16 771	25 740	18 478
Direction Générale des Hydrocarbures oil dividends	..	..	..	0	0	0	0	35 200	13 638	47 162
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	..	..	..	649	4 032	24 748	2 149	7 492	11 000	8 436
Registration fees on deeds	..	..	..	357	3 014	24 693	2 107	3 674	6 066	3 632
Administrative fees and charges	..	..	..	292	1 018	55	42	3 817	4 934	4 804
Fines, penalties and forfeits	..	..	..	2 865	24 210	17 847	5 787	6 512	5 162	2 869
Recovery penalties	..	..	..	704	16 485	12 323	4 466	4 431	3 556	6
Value-added tax penalties	..	..	..	909	6 640	4 455	920	1 067	841	2
Other fines and penalties	..	..	..	1 252	1 084	1 068	400	1 014	766	2 862
Miscellaneous and unidentified revenue	..	..	..	0	0	0	0	0	0	22
Total tax and non-tax revenue	..	..	..	914 078	1 356 351	1 466 979	1 756 326	1 532 934	1 801 529	2 526 163

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

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

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

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

Source: Ministry of Economy and Participations, Gabon.

Table 6.16. The Gambia – Details of non-tax revenue

Million GMD

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	..	132	327	326	448	527	621	715
Grants	..	..	..	0	0	0	0	0	0	0
Property income	..	..	..	1	0	0	0	0	0	0
Rents and royalties	..	..	..	1	0	0	0	0	0	0
Land Rent	..	..	..	1	0	0	0	0	0	0
Interest and dividends	..	..	..	0	0	0	0	0	0	0
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	..	..	..	130	326	324	444	523	614	712
Survey Fees	..	..	..	0	0	0	0	0	0	0
Miscellaneous Receipts	..	..	..	2	13	0	0	0	0	0
Personal Number Plates	..	..	..	0	0	0	0	0	0	0
International Driving Licences	..	..	..	1	1	0	0	0	0	0
General Dealers License	..	..	..	0	0	0	0	0	0	0
Miscellaneous Licence (Testing Fees, Learners)	..	..	..	8	9	8	6	10	8	6
Work Permit Fees	..	..	..	0	28	41	0	0	0	0
National ID Cards	..	..	..	0	16	0	0	0	0	0
Aliens identity Cards	..	..	..	0	3	0	0	0	0	0
Non-Gambian Identity Cards	..	..	..	0	0	6	0	0	0	0
National Drivers License	..	..	..	0	27	0	0	0	0	0
Asycuda & SAD Forms	..	..	..	1	0	0	0	0	0	0
Customs Processing Fees	..	..	..	115	228	269	432	503	598	653
Overtime Receipts/Escorts	..	..	..	1	0	0	0	0	0	0
Customs Auction Sales	..	..	..	2	1	0	5	10	8	28
Warehouse Rent	..	..	..	0	0	0	0	0	0	0
Sale of Customs Regulations	..	..	..	0	0	0	0	0	0	0
Ecowas Interstate Road Transit Levy	..	..	..	0	0	0	0	0	0	24
Fines, penalties and forfeits	..	..	..	1	1	2	4	4	7	3
Mandatory Fine for Motor Traffic Violation	..	..	..	0	0	0	0	0	0	0
Customs Penalties/Forfeitures	..	..	..	1	1	2	4	4	7	3
Miscellaneous and unidentified revenue	..	..	..	0	0	0	0	0	0	0
Total tax and non-tax revenue	..	..	..	3 825	7 512	10 817	11 679	12 612	12 645	15 631

.. Not available

Note: Fiscal year ends on 31 December.

The data are on a cash basis.

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

Source: Gambia Revenue Authority.

Table 6.17. Ghana – Details of non-tax revenue

Million GHS

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	97	661	2 306	8 978	11 272	10 922	12 259	19 931	25 507
Grants	..	57	535	1 080	2 689	986	1 229	1 182	1 119	2 652
Project grants	..	24	284	591	1 744	986	1 229	1 182	1 119	2 652
Programme grants	..	34	135	288	945	0	0	0	0	0
International debt relief	..	0	116	201	0	0	0	0	0	0
Property income	..	7	18	347	3 003	5 517	4 916	5 404	10 833	10 590
Rents and royalties	..	0	0	0	908	2 328	2 476	2 638	4 277	5 282
Mineral royalties (aside from oil)	..	..	..	..	518	1 057	1 376	1 309	1 796	2 752
Oil revenues	..	..	..	..	384	1 252	1 092	1 323	2 456	2 457
Lodgements to MDAs and MMDAs: Surface rentals from Oil / PHF Interest	..	..	..	..	6	19	7	6	25	73
Lodgements to MDAs and MMDAs: Fees from granting of new stability agreements	..	..	..	..	0	0	0	0	0	0
Revenue from oil companies (includes corporate tax)	..	..	..	..	0	0	0	0	0	0
Interest and dividends	..	7	18	347	2 095	3 189	2 441	2 765	6 556	5 308
Lodgements to MDAs and MMDAs: Dividend, interest and profits from oil companies	..	0	0	0	995	2 691	1 696	1 817	6 082	5 130
Lodgements to MDAs and MMDAs: Dividend, interest and profits aside from oil companies	..	7	18	347	726	106	275	475	474	178
SSNIT revenue - Investment income	..	0	0	0	375	392	469	474	..	..
Other property income	..	0	0	0	0	0	0	0	0	0
Sales of goods and services	..	32	108	879	3 195	4 576	4 568	5 477	7 793	12 024
Retentions by MDAs and MMDAs	..	23	78	685	2 531	3 953	4 003	4 708	7 018	11 101
Lodgements to MDAs and MMDAs: Fees and charges	..	10	30	194	663	623	565	769	774	923
Lodgements to MDAs and MMDAs: Gas receipts	..	0	0	0	2	0	0	0	0	0
Fines, penalties and forfeits	..	0	0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	..	0	0	0	91	194	209	197	187	241
Yield from budget capping policy	..	..	..	..	0	115	120	135	187	241
SSNIT revenue - Miscellaneous income	..	..	..	..	91	79	89	62	..	..
Total tax and non-tax revenue	..	584	3 015	9 047	33 197	60 769	65 037	80 241	109 240	154 347

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

Investment and other income collected by Social Security and National Insurance Trust (SSNIT) were not available for the years 2022 and after.

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

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

Source: Ghana Statistical Service.

Table 6.18. Guinea – Details of non-tax revenue

Million GNF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	165 427	286 519	312 828	1 266 025	1 047 039	1 988 970	2 014 654	2 410 963	4 304 627
Grants	..	125 270	91 941	108 158	927 888	431 812	817 360	848 745	831 844	1 776 638
Restricted donations	..	123 889	27 500	..	..	..	..	..	..	..
Unrestricted donations	..	1 381	3 777	..	..	..	..	..	..	..
Other donations	..	0	60 664	..	..	..	..	..	..	..
Property income	..	18 673	110 746	126 720	137 531	374 893	605 690	788 875	1 135 536	1 248 228
Rents and royalties	..	14 611	101 400	42 829	100 970	305 018	252 065	394 820	332 204	421 820
Mining extraction tax (TME)	..	0	0	29 697	18 170	0	0	0	57 246	24 937
GSM cell phone radio royalties	..	0	81 366	..	..	..	..	..	..	..
Fishing company royalties	..	9 543	17 621	..	..	..	..	..	..	..
Mining royalties	..	38	441	..	..	..	..	..	..	..
Collected buyer's counters (diamonds)	..	455	609	..	..	..	..	..	..	..
Other royalties	..	4 575	1 364	13 133	82 800	305 018	252 065	394 820	274 958	396 883
Interest and dividends	..	4 062	9 346	83 891	36 561	69 875	353 625	394 055	803 332	826 408
Other property income	..	0	0	0	0	0	0	0	0	0
Sales of goods and services	..	5 142	49 013	48 939	153 470	182 083	155 230	341 926	424 100	1 153 793
Administrative fees and charges	..	3 699	2 394	6 820	75 485	87 474	74 823	222 749	273 652	621 969
Infrastructure leasing	..	0	40 418	..	..	..	..	..	..	..
Rental income	..	1 384	5 875	..	..	..	..	..	..	..
Building rental	..	59	326	..	..	..	..	..	..	..
Other administrative revenue	..	0	0	..	..	..	..	..	..	..
Fines, penalties and forfeits	..	705	5 010	29 011	47 135	58 251	22 239	35 108	19 482	125 968
Miscellaneous and unidentified revenue	..	15 637	29 809	0	0	0	388 450	0	0	0
Accidental income	..	7 993	29 734	..	..	..	..	..	..	..
Other revenue from miscellaneous products	..	7 645	76	..	..	..	..	..	..	..
Total tax and non-tax revenue	..	692 549	1 663 263	4 136 655	9 718 906	16 724 257	18 319 115	21 066 238	23 430 894	27 570 213

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

The 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) respectively as "Rents and royalties", "Sales of goods and services” and "Fines, penalties and forfeits". Under Guinea's national classification they are included in tax revenues.

Source: Ministry of Budget, Guinea.

Table 6.19. Kenya – Details of non-tax revenue

Million KES

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	32 767	40 293	96 277	203 567	396 340	265 066	245 338	256 521
Grants	..	..	14 905	20 710	12 020	19 692	19 820	31 816	3 124	3 122
Grants from foreign governments	..	..	14 905	9 215	2 644	2 289	4 151	2 932	3 124	3 122
Grants from International orgs	..	..	0	11 495	9 376	17 402	15 669	28 884	0	0
Property income	..	..	5 255	9 921	16 216	49 280	165 386	96 686	93 483	87 943
Rents and royalties	..	..	727	1 184	695	1 576	1 398	1 599	4 294	3 015
Rent of land	..	..	674	1 108	8	610	472	520	315	195
Kenya Airports Authority (KAA) concession fees	..	..	53	77	113	134	120	145	149	156
Base titanium royalty	..	..	0	0	338	520	509	536	3 372	1 823
Mining royalties	..	..	0	0	136	117	193	164	243	189
Royalties from Soda Ash	..	..	0	0	100	195	105	235	216	653
Interest and dividends	..	..	2 027	8 736	10 781	39 704	93 887	92 309	89 189	84 928
Profits and dividends	..	..	1 185	8 354	9 002	37 526	92 090	90 214	87 321	82 603
Interests	..	..	843	382	1 779	2 178	1 797	2 095	1 868	2 325
Other property income	..	..	2 500	0	4 740	8 000	70 101	2 777	0	0
Surplus funds from regulatory authority	..	..	2 500	..	4 740	8 000	70 101	2 777	0	0
Sales of goods and services	..	..	1 548	2 302	45 302	62 956	54 088	49 378	55 251	59 408
Work Permits	..	..	0	0	4 098	8 333	3 694	5 728	7 074	6 599
Road Transit Toll	..	..	293	457	562	840	912	1 185	1 405	1 595
Immigration Visas and other Consular Fees	..	..	0	0	2 822	5 083	6 058	1 359	3 562	5 924
Fees under Traffic Act	..	..	304	1 188	0	1 647	1 574	2 201	2 334	2 080
Land administration fees	..	..	55	0	1 826	959	1 095	501	622	543
Motor driver's licences	..	..	376	656	0	0	0	0	0	0
Passport Fees	..	..	0	0	570	2 461	1 333	1 218	2 354	3 031
Rent of Government Buildings and Housing	..	..	520	0	135	459	437	482	497	1 032
Other fees for administrative services	..	..	0	0	556	1 870	1 246	1 253	201	307
Hire of security service fees	..	..	0	0	372	566	893	740	0	0
Registration of organisations, professionals and agreements	..	..	0	0	296	121	864	7	985	1 139
Registration of births, deaths and marriages	..	..	0	0	214	313	211	259	310	283
Other non-tax revenue collected by local government	..	..	..	..	33 849	40 305	35 773	34 444	35 908	36 875
Fines, penalties and forfeits	..	..	200	229	1 459	1 567	1 283	1 271	1 572	1 466
Miscellaneous and unidentified revenue	..	..	10 859	7 131	21 281	70 072	155 762	85 914	91 908	104 581
Contribution from government employees to social and welfare schemes within government	..	..	558	341	871	213	193	245	225	271
National Social Security Fund	..	..	4 097	6 790	9 210	14 036	14 771	14 322	16 438	26 921
Other Miscellaneous	..	..	6 204	0	11 200	55 823	140 799	71 347	75 246	77 389
Total tax and non-tax revenue	..	..	311 480	585 812	1192 903	1828 492	2072 409	2006 824	2353 739	2515 156

.. 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.

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

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

Source: Kenya Revenue Authority (KRA).

Table 6.20. Lesotho – Details of non-tax revenue

Million LSL

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	2 980	5 668	8 978	8 929	11 850	11 305	8 740	14 012
Grants	..	..	222	1 306	966	1 256	1 049	1 757	1 155	1 024
Property income	..	..	274	1 583	1 394	1 330	1 677	1 948	2 171	2 652
Rents and royalties	..	..	270	897	993	1 154	1 559	1 869	1 969	2 585
Water royalties	..	..	236	432	740	793	1 074	1 303	1 423	1 988
Mining and other royalties	..	..	34	465	252	361	485	566	546	597
Interest and dividends	..	..	5	686	401	176	118	79	202	67
Mining dividends	..	..	..	126	254	16	118	0	0	0
Non - mining dividends	..	..	..	560	147	160	0	79	202	67
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	170	149	216	115	143	63	14	185
Fines, penalties and forfeits	..	..	7	2	4	1	1	0	0	3
Fines for traffic offences	..	..	7	2	4	1	1	0	..	3
Miscellaneous and unidentified revenue	..	..	2 306	2 628	6 398	6 226	8 981	7 537	5 400	10 149
SACU revenue	..	..	2 306	2 628	6 398	6 226	8 981	7 537	5 400	10 149
Total tax and non-tax revenue	..	..	4 560	8 945	14 850	16 177	18 621	19 131	17 162	23 412

.. 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.

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

Source: Revenue Services Lesotho for all revenues except for transfers from the Southern African Customs Union (SACU) Common Revenue Pool. Lesotho Ministry of Finance budget reports for SACU revenues.

Table 6.21. Liberia – Details of non-tax revenue

Million USD

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	..	..	115	67	122	85	123	97
Grants	..	..	..	..	48	0	46	3	3	0
Current grants	..	..	..	..	48	0	46	3	3	..
Capital grants	..	..	..	..	0	0	0	0	0	..
Property income	..	..	..	..	39	41	53	53	84	52
Rents and royalties	..	..	..	..	34	36	51	49	80	51
Forestry	..	..	..	..	9	5	6	5	4	1
Agriculture	..	..	..	..	1	1	2	0	0	0
Mining	..	..	..	..	10	20	34	30	61	36
Cellular Mobile Networks	..	..	..	..	5	3	5	10	6	3
Signature Bonus on Offshore Oil Blocks	..	..	..	..	0	0	0	0	0	0
Royalties on telecommunications and intangible assets	..	..	..	..	0	0	0	0	0	0
Social development contributions (mining)	..	..	..	..	7	6	3	3	8	9
Social development contributions (other sector)	..	..	..	..	0	0	0	0	0	0
Other rents and royalties	..	..	..	..	4	0	0	0	0	0
Interest and dividends	..	..	..	..	4	5	2	4	5	2
Interest	..	..	..	..	0	0	0	0	0	0
Dividends from the Liberia Petroleum Refining Company	..	..	..	..	2	5	0	0	3	1
Dividends form National Port Authority	..	..	..	..	2	1	2	1	0	0
Dividends from other sources	..	..	..	..	0	0	0	3	2	0
Other property income	..	..	..	..	0	0	0	0	0	0
Withdrawal from income of quasi-corporations	..	..	..	..	..	..	0	..	..	..
Sales of goods and services	..	..	..	..	18	22	21	28	26	26
Driver licenses	..	..	..	..	0	1	1	3	1	1
Customs fees	..	..	..	..	7	6	7	8	6	5
Passport fees	..	..	..	..	1	2	2	3	3	2
Immigration fees	..	..	..	..	1	4	3	4	5	5
Business registration fees	..	..	..	..	1	2	2	2	2	2
Work permits	..	..	..	..	4	4	4	4	5	7
Construction permits and fees	..	..	..	..	1	0	0	0	0	0
Other sales of goods and services	..	..	..	..	2	2	2	3	4	4
Fines, penalties and forfeits	..	..	..	..	10	4	1	1	1	19
Customs penalties and fines	..	..	..	..	6	3	1	1	1	1
Legal penalties and fines	..	..	..	..	0	0	0	0	0	0
Administrative penalties and interest	..	..	..	..	4	1	0	0	0	1
Other fines, penalties and forfeits	..	..	..	..	0	0	0	0	0	18
Miscellaneous and unidentified revenue	..	..	..	..	0	0	1	0	9	0
Property income attributable to insurance policy holders	..	..	..	..	0	0	0	0	0	0
Other miscellaneous and unidentified revenue	..	..	..	..	0	0	1	0	9	0
Total tax and non-tax revenue	..	..	..	..	479	432	527	582	622	609

.. Not available

Note: Fiscal year ends on 31 December.

The data are on a cash basis. Figures exclude non-tax revenues collected by sub-national governments as the data are not available.

Driver licenses, customs fees, Social Development Contributions, and some other items in headings are considered non-tax revenue according to the OECD classification, described in the Interpretative Guide in Annex B The national classification of Liberia classifies these as tax revenues.

Source: Ministry of Finance and Development Planning, Liberia.

Table 6.22. Madagascar – Details of non-tax revenue

Million MGA

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	172 677	630 632	619 717	506 489	1 754 983	1 411 620	543 066	979 766	1 805 739
Grants	..	153 554	547 855	351 388	423 925	1 586 813	1 242 700	370 900	793 497	1 586 216
Donations - foreign government programs	..	0	49 571	0	39 869	365 104	434 700	1 100	2 511	432
Donations - projects of international institutions	..	153 554	438 520	336 704	384 056	1 221 709	808 000	369 800	790 986	1 585 784
Heavily Indebted Pour Countries (HIPC) Initiative funds	..	0	59 764	14 684	0	0	0	0	0	0
Property income	..	17 649	26 100	266 340	59 980	119 659	131 755	150 224	165 253	189 619
Rents and royalties	..	5 649	17 092	241 311	14 064	12 931	28 131	33 847	58 504	75 157
Interest and dividends	..	12 000	9 008	25 029	45 916	106 728	103 624	116 377	106 749	114 462
Other property income	..	0	0	0	0	0	0	0	0	0
Sales of goods and services	..	1 474	5 204	1 989	6 483	27 486	16 432	6 775	11 213	13 679
Fines, penalties and forfeits	..	0	0	0	519	1 139	862	1 078	1 009	1 121
Miscellaneous and unidentified revenue	..	0	51 473	0	15 581	19 886	19 871	14 089	8 794	15 104
Total tax and non-tax revenue	..	764 577	1 647 034	2 395 900	3 611 756	7 400 464	6 422 910	6 497 698	8 164 023	10 426 387

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

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

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

Source: Ministry of Economy and Finance, Madagascar.

Table 6.23. Malawi – Details of non-tax revenue

Million MWK

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	29 851	105 601	124 112	152 209	131 497	435 826	508 916	656 533
Grants	..	..	24 227	78 448	79 392	109 000	127 113	364 204	414 002	585 326
Property income	..	..	760	3 466	32 815	7 571	1 787	36 867	34 819	10 153
Rents and royalties	..	..	0	0	0	0	0	0	0	0
Interest and dividends	..	..	760	3 466	32 815	7 571	1 787	36 867	34 819	10 153
Parastatal dividends	..	..	760	3 466	32 815	7 571	1 787	36 867	34 819	10 153
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	3 108	13 724	11 397	27 064	2 349	26 181	55 601	52 852
Fertiliser sales revenue	..	..	0	736	0	0	0	0	0	0
Receipts from fertiliser option	..	..	0	0	0	0	0	0	0	0
Maize sales	..	..	468	0	0	0	0	0	0	0
Departmental receipts	..	..	2 640	12 988	11 397	27 064	2 333	23 175	52 645	48 743
Treasury funds	..	..	0	0	0	0	17	3 006	2 956	4 108
Fines, penalties and forfeits	..	..	15	205	509	8 574	247	8 574	4 494	8 203
Penalties	..	..	15	205	509	8 574	247	8 574	4 494	8 203
Miscellaneous and unidentified revenue	..	..	1 742	9 758	0	0	0	0	0	0
Other current transfers not elsewhere classified	..	..	1 742	9 758	..	..	..	..	..	..
Total tax and non-tax revenue	..	..	81 034	258 346	609 438	1 121 139	1 202 414	1 596 308	2 082 279	2 857 255

.. Not available

Note: Data for 2022 and 2023 are on an April-March fiscal year. This means the data for the year 2023 represent April 2023 to March 2024. For years up to and including 2021, the data are on a July-June fiscal year. This means the data for the year 2021 represent July 2020 to June 2021. Please note that there is a 9-month gap between the fiscal year reported as 2021 and the fiscal year reported as 2022.

Data are reported on a cash basis.

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

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

Table 6.24. Mali – Details of non-tax revenue

Million XOF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	97 332	122 795	173 446	256 632	198 795	323 146	237 832	205 722	189 770	205 402
Grants	86 170	102 481	138 317	190 540	112 124	208 841	133 452	75 181	52 353	55 104
Donations - Foreign governments	0	0	0	22 263	20 665	8 056	6 563	600	941	0
Donations - International institutions	86 170	102 481	115 684	160 368	79 066	183 184	100 243	65 792	42 156	49 913
Heavily Indebted Pour Countries (HIPC) Initiative funds	0	0	22 633	7 909	12 393	17 601	26 646	8 789	9 257	5 191
Exceptional funds: assistance funds for conversion of monetary debt	0	0	0	0	0	0	0	0	0	0
Property income	1 753	9 669	12 421	34 564	48 278	62 544	64 984	90 143	86 618	105 383
Rents and royalties	1 168	358	507	650	1 735	15 972	1 249	1 727	2 662	2 866
Ordinary concessions	143	336	257	262	1 315	15 049	618	756	1 856	2 119
Fees based on land area	7	22	241	388	262	465	353	516	650	643
Tax on extraction	1 018	0	9	0	158	364	219	439	141	104
Other rents and fees - Extra-budgetary	0	0	0	0	0	95	59	16	15	0
Interest and dividends	585	9 311	11 914	32 873	46 122	45 429	62 676	86 547	83 205	100 974
Income from securities, titles and dividends	585	9 296	11 908	30 500	41 261	24 624	35 052	64 214	54 124	58 312
Other interest and dividends (government budget)	0	15	6	0	0	17 093	23 297	19 532	22 555	35 335
Interest on bank accounts (INPS)	0	0	0	2 373	3 549	2 029	2 857	956	2 935	1 998
CANAM - Interest in banking investments	0	0	0	0	1 312	1 684	1 470	1 846	3 591	5 330
Other property income	0	0	0	1 041	420	1 142	1 059	1 869	750	1 543
Other property revenue (CMSS)	..	..	..	0	140	101	73	164	196	216
Other property revenue (INPS)	..	..	..	1 041	281	1 041	986	1 705	554	1 327
Sales of goods and services	4 027	3 924	7 488	13 208	22 860	26 640	20 028	18 153	21 333	14 876
Services, evacuations, imports, exports - Extra-budgetary	0	0	0	0	0	2 828	2 759	3 722	2 828	3 045
Chancery fees	834	886	1 949	2 152	4 310	9 033	2 983	3 029	2 185	1 930
Passports and identity cards, visas	288	473	1 466	2 609	2 680	5 345	1 415	1 472	1 543	1 363
Revenues from the registrees (Treasury - BN)	1 503	981	154	91	0	0	0	0	0	0
Administrative fees from vehicles	440	497	591	813	1 200	1 163	1 543	1 458	1 542	1 459
Customs sales	5	15	24	117	26	87	20	67	80	182
Rental of state buildings	27	393	36	0	0	0	36	14	13	15
Other sales of goods and services (government budget)	930	679	197	6 460	12 598	3 107	1 845	3 356	6 189	4 224
Malian social security fund (CMSS) revenue - Excl. contributions	0	0	403	699	995	1 225	1 629	1 288	1 158	1 548
National Institute of Social Welfare (INPS) revenue - Excl. contributions	0	0	2 668	267	1 040	2 872	6 717	3 032	4 795	0
Rental of state buildings - Extra-budgetary	..	..	0	0	0	322	429	50	398	805
Other sales of goods and services - Extra-budgetary	..	..	0	0	0	632	544	460	462	160
CANAM - Various products	..	..	..	..	12	26	107	207	139	144
Fines, penalties and forfeits	2 159	2 786	4 656	8 010	12 764	16 288	12 867	14 815	17 197	14 809
Penalties on direct taxes	160	352	1 154	3 939	4 753	4 481	3 473	6 458	5 611	8 734
Penalties on indirect taxes	1 130	1 528	2 602	1 418	3 101	5 197	4 024	1 355	1 818	3 258
Fines and confiscations	717	710	592	1 268	2 738	2 007	2 156	2 830	4 597	2 120
Administration of forestries, fisheries and hunting	18	98	45	153	0	0	0	0	0	0
Court fines and fees	134	98	243	249	397	0	329	562	567	602
Other penalties (government budget)	0	0	20	77	624	96	138	90	255	95
Penalties and legal costs (INPS)	0	0	0	906	1 151	4 507	2 747	3 521	4 349	0
Miscellaneous and unidentified revenue	3 223	3 935	10 564	10 309	2 769	8 834	6 501	7 430	12 269	15 230
Compensation for loss of revenue	0	0	5 260	0	0	0	0	0	0	0
Arbitrated fines	117	268	41	66	41	89	160	105	139	179
Other miscellaneous income	3 106	3 667	5 263	10 243	2 728	6 756	4 590	5 325	10 454	14 072
Other miscellaneous revenue - Extra-budgetary	..	..	..	..	..	1 988	1 743	1 981	1 661	962
CANAM - Product of litigation	..	..	..	..	..	0	8	19	14	18
Total tax and non-tax revenue	221 535	362 157	650 221	1 004 877	1 406 036	2 188 520	2 148 541	2 388 172	2 262 639	2 607 113

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

For the first time in this edition data from CANAM are presented in the headings "Interest and dividends", "Sales of goods and services", and “Miscellaneous and unidentified revenue”.

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

Table 6.25. Mauritania - Details of non-tax revenue

Million MRU

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	..	9 833	12 849	35 713	13 953	16 478	14 135	20 983
Grants	..	..	..	830	1 988	22 110	0	1 060	0	1 432
Current donations - foreign states	..	..	..	0	1 988	0	..	0	..	1 432
Current donations- organisations	..	..	..	830	0	22 110	..	1 060	..	0
Property income	..	..	..	8 172	9 533	11 736	11 935	11 797	12 756	18 003
Rents and royalties	..	..	..	6 843	8 112	10 617	10 262	9 695	11 182	9 868
Fishing agreements	..	..	..	3 945	4 068	6 665	6 971	4 755	5 448	4 877
Fishing access rights	..	..	..	208	318	869	364	770	1 079	474
Telecom licences and sanctions	..	..	..	3	1 906	347	993	1 826	1 586	0
Mining and exploration permits	..	..	..	1 562	635	902	1 389	2 010	1 948	3 136
Signature bonus - oil	..	..	..	73	0	1 637	0	0	0	59
Royalties and other revenues - oil	..	..	..	1 035	1 150	128	535	306	1 105	1 318
State royalties and concessions	..	..	..	16	35	69	11	27	17	3
Interest and dividends	..	..	..	1 329	1 421	1 119	1 673	2 103	1 574	8 135
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	..	..	..	128	486	463	397	553	748	938
Visas	..	..	..	0	150	178	92	154	193	223
Passports	..	..	..	0	102	93	67	144	219	281
Vehicle registrations and driving licenses	..	..	..	0	54	59	51	84	91	112
Administrative fees	..	..	..	106	181	111	104	136	213	231
Universities, institutes and national centers	..	..	..	21	0	21	84	34	32	90
Other sales of goods and services	..	..	..	1	0	0	0	0	0	0
Fines, penalties and forfeits	..	..	..	206	393	476	705	2 035	495	610
Fishing fines	..	..	..	75	57	139	160	156	124	154
Other fines	..	..	..	130	336	336	544	1 879	371	456
Miscellaneous and unidentified revenue	..	..	..	498	450	929	916	1 033	137	0
Total tax and non-tax revenue	..	..	..	24 995	41 644	74 582	52 134	63 851	66 077	73 999

.. Not available

Note: Year ending 31st December.

The data are on a cash basis. The data is based on cash receipts. In this edition, customs data has been revised from 2011 onwards and is now more detailed, affecting heading Sales of goods and services.

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

Source: Ministry of Finance, Mauritania.

Table 6.26. Mauritius – Details of non-tax revenue

Million MUR

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	2 467	3 293	4 590	11 458	11 320	14 070	15 348	10 894	20 697	15 886
Grants	262	161	444	1 991	1 202	1 998	4 386	345	1 850	2 092
Grants from foreign governments	..	..	..	2	183	1 580	4 140	122	1 740	1 849
Grants from international organizations	..	..	..	1 989	1 019	418	246	223	111	243
Property income	1 671	2 370	2 395	5 020	3 604	4 151	5 655	5 048	12 475	4 814
Rents and royalties	0	0	0	1 284	752	1 192	982	478	1 127	1 342
Interest and dividends	0	0	0	979	873	430	784	309	808	627
Interest	..	..	..	392	382	244	232	198	183	189
Dividends	..	..	..	587	492	186	552	111	626	438
Other property income	1 671	2 370	2 395	2 756	1 979	2 529	3 889	4 261	10 540	2 845
Other property income - Budgetary	1 196	1 692	1 235	1 549	1 392	1 138	2 152	992	8 445	799
Other property income - Extra-budgetary	26	58	136	349	33	235	414	165	762	631
Other property income - Social security funds	424	544	973	777	529	1 103	1 278	3 074	1 309	1 368
Other property income - Regional government	0	0	6	11	5	19	13	20	14	29
Other property income - Local government	25	76	45	71	20	34	32	11	11	18
Sales of goods and services	442	626	1 385	2 028	3 633	4 358	3 913	3 720	5 030	6 054
Work / occupational permits	0	0	47	95	194	277	221	148	284	352
Extra-budgetary fees, charges, and non-industrial sales	140	177	397	543	1 219	1 362	1 405	1 417	1 782	1 798
Fees, charges, and non-industrial sales by social security funds	17	20	40	51	78	271	106	101	566	1 223
Regional government sales of goods and services	0	0	6	5	4	7	13	12	12	16
Local government sales of goods and services	22	60	96	113	353	619	553	583	683	707
Other sales of goods and services	264	370	799	1 222	1 786	1 821	1 615	1 457	1 703	1 958
Fines, penalties and forfeits	27	65	152	272	292	359	320	247	465	459
Budgetary fines, penalties and forfeits	27	65	151	269	290	339	302	327	439	408
Extra-budgetary fines, penalties and forfeits	0	0	0	0	0	0	0	0	0	30
Regional government fines, penalties and forfeits	0	0	1	3	2	5	5	- 80	7	8
Local government fines, penalties and forfeits	0	0	0	0	0	15	13	0	19	13
Miscellaneous and unidentified revenue	65	70	214	2 147	2 588	3 204	1 074	1 536	876	2 466
Budgetary miscellaneous and unidentified revenue	26	10	13	1 803	157	229	156	126	159	279
Extra-budgetary miscellaneous and unidentified revenue	36	44	185	293	1 092	1 209	524	1 158	703	2 183
Miscellaneous and unidentified revenue for social security funds	0	4	0	3	0	0	0	0	0	0
Regional government miscellaneous and unidentified revenue	0	0	0	1	0	0	4	4	14	3
Local government miscellaneous and unidentified revenue	4	13	16	47	0	11	18	98	1	0
Transfers from special funds	0	0	0	0	1 339	1 755	372	150	0	0
Total tax and non-tax revenue	14 729	25 439	39 417	69 862	90 544	117 456	112 623	103 569	137 725	155 762

.. Not available

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

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

Data are reported on a cash basis.

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

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

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

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

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

In the fiscal year 2020/21, the government of Mauritius received MUR 55 billion in a one-off exceptional contribution to the government. This contribution was composed of an amount written off the Special Reserve Fund, and an amount that was treated as an advance against future profits distributable to Government. Due to the large scale of these transfers, which in 2020/21 were equivalent to 60% of Mauritius’ total tax revenues, these are treated as transactions in financial assets, or non-revenues, following the IMF methodology described in its Government Financial Statistics Manual 2014.in the Special Funds are transferred to the Consolidated Fund and reported as revenues in budget documents for Mauritius.

Source: Mauritius Revenue Authority for the central government budgetary tax data from 2007 to 2014. Statistics Mauritius for extra-budgetary, local government, regional government and social security revenues from 1990 to 2023, 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 2016-23, and for the figures used to estimate calendar year 2015 revenues.

Table 6.27. Morocco – Details of non-tax revenue

Million MAD

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	9 278	16 745	27 970	38 673	49 088	37 043	35 981	38 982	44 156
Grants	..	2	1 163	199	0	0	276	0	0	0
Property income	..	3 125	4 878	9 786	8 934	10 401	8 687	10 411	12 396	13 414
Rents and royalties	..	1 507	2 892	3 868	5 192	4 865	2 901	4 498	3 920	3 870
Pipeline fee	..	298	1 369	1 442	1 765	1 011	455	763	7	0
Royalties and contributions for deep-sea fishing licences	..	94	38	329	520	773	93	936	412	149
Royalties for the occupation of public lands	..	132	214	331	281	260	98	182	244	342
Other royalties	..	7	8	63	6	10	4	8	10	11
Rents and royalties received by local authorities	..	977	1 262	1 703	2 620	2 809	2 251	2 608	3 248	3 368
Interest and dividends	..	1 618	1 986	5 918	3 742	5 537	5 786	5 912	8 475	9 545
Dividends of public monopolies	..	1 008	1 540	5 584	3 236	5 197	5 354	5 349	7 955	8 427
Interest on investments and advances	..	419	198	96	195	4	7	98	91	664
Interest and dividends received by local authorities	..	191	248	239	311	336	425	465	429	454
Other property income	..	0	0	0	0	0	0	0	0	0
Sales of goods and services	..	4 573	7 315	10 286	16 009	20 791	13 182	13 389	14 275	15 845
ID cards, passports and miscellaneous documents	..	453	511	567	498	1 111	746	989	1 362	1 405
Products from certain public establishments	..	1 544	3 038	2 990	5 462	7 487	4 194	5 255	5 037	5 285
Revenues from public buildings (rents, rental charges, etc.)	..	137	172	250	265	327	275	374	385	433
Other products and miscellaneous revenues	..	175	824	646	965	825	777	706	580	1 760
Sales of goods and services by local authorities	..	2 265	2 770	5 832	8 819	11 040	7 190	6 066	6 911	6 961
Fines, penalties and forfeits	..	398	851	2 802	2 994	5 872	1 496	1 946	2 340	2 918
Fines and penalties	..	17	42	21	61	63	45	59	66	69
Transactional fines	..	36	90	130	706	425	124	162	190	205
Other revenues (proceeds of forfeitures, penalties and fines other than taxes)	..	6	9	1	0	0	0	0	54	58
Surcharges and penalties	..	339	709	2 650	2 226	5 385	1 328	1 725	2 030	2 586
Miscellaneous and unidentified revenue	..	1 180	2 539	4 897	10 736	12 024	13 402	10 235	9 971	11 979
Competition fund	..	147	968	3 597	3 453	1 973	6 922	1 514	2 628	2 761
Debt spending mitigation revenues	..	801	879	480	4 386	3 164	1 526	1 726	384	2 250
Refunds of wages and salaries	..	55	157	99	62	919	829	966	951	1 191
Prescribed amounts payable out of the Consolidated Revenue Fund	..	30	224	39	97	866	67	102	118	15
Other (various reimbursements to the State)	..	7	29	6	254	12	11	72	5	5
Miscellaneous and unidentified revenue from local authorities	..	139	281	677	2 484	5 089	4 048	5 855	5 886	5 757
Total tax and non-tax revenue	..	100 178	154 185	244 738	303 742	376 426	351 377	383 382	436 924	461 553

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

Source: Ministry of Economy and Finance, Morocco.

Table 6.28. Mozambique – Details of non-tax revenue

Million MZN

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	..	32 035	31 566	41 656	67 529	61 581	87 253	111 382
Grants	..	..	..	27 318	18 677	11 106	38 364	25 250	47 776	61 000
Property income	..	..	..	399	1 164	11 800	10 058	15 974	21 476	24 101
Rents and royalties	..	..	..	260	137	8 857	5 031	9 590	13 454	14 277
Mining production tax	..	..	..	0	0	1 946	1 252	2 374	7 274	6 178
Oil production tax	..	..	..	0	0	608	338	484	644	1 972
Energy Potential Exploitation Concession	..	..	..	0	0	3 019	2 566	3 714	2 932	3 685
Maritime zone	..	..	..	0	0	407	487	1 324	1 623	1 857
Nature Protection Zone	..	..	..	0	0	129	24	94	465	97
Royalties and surface tax	..	..	..	60	59	356	364	394	515	488
Forest Resources Exploitation Fee	..	..	..	0	0	160	0	323	0	0
Fee for the exploitation of wildlife resources	..	..	..	0	0	5	0	30	0	0
Concession to exploit other public domain assets	..	..	..	0	0	2 227	0	852	0	0
Income from State Assets	..	..	..	200	78	0	0	0	0	0
Interest and dividends	..	..	..	139	1 027	2 943	5 028	6 385	8 022	9 824
Dividends	..	..	..	139	1 027	2 943	5 028	6 309	7 852	9 782
Profits of State companies	..	..	..	0	0	0	0	76	170	43
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	..	..	..	453	2 052	14 855	13 089	16 000	16 644	19 615
Service fees	..	..	..	453	2 052	9 782	8 639	10 282	10 372	12 297
Education	..	..	..	0	0	1 984	0	1 904	0	0
Hospitals	..	..	..	0	0	908	0	987	0	0
Identification documentation, declarations and certificates	..	..	..	0	0	1 232	0	1 515	0	0
Technical and scientific publications and documentation	..	..	..	0	0	1	0	0	0	0
Cultural and sporting events	..	..	..	0	0	25	0	9	0	0
Supplies	..	..	..	0	0	133	0	153	0	0
Surveys and inspections of activities	..	..	..	0	0	41	0	18	0	0
Public Hearings	..	..	..	0	0	9	0	14	0	0
Real estate fees and disposals of goods	..	..	..	0	0	238	271	457	233	178
Local fees	..	..	..	0	0	0	0	0	1	3
Miscellaneous activities and sales of goods and services not identified	..	..	..	0	0	503	4 179	660	6 038	7 137
Fines, penalties and forfeits	..	..	..	0	0	1 191	554	926	1 248	1 479
Miscellaneous and unidentified revenue	..	..	..	3 864	9 673	2 704	5 463	3 430	109	5 187
Total tax and non-tax revenue	..	..	..	133 188	236 868	245 464	271 985	301 560	343 905	397 069

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

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

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

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

Table 6.29. Namibia – Details of non-tax revenue

Million NAD

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	..	7 948	20 781	22 799	25 728	19 674	23 265	30 535
Grants	..	..	..	24	152	98	266	18	0	0
Property income	..	..	..	1 373	2 568	2 653	2 331	4 243	7 201	5 099
Rents and royalties	..	..	..	1 015	1 482	1 520	1 713	2 195	2 512	2 509
Diamond royalties	..	..	..	602	1 060	707	881	679	1 559	1 567
Other mineral royalties	..	..	..	280	309	546	619	711	599	656
Fishing quota levies and auction	..	..	..	133	113	267	213	805	354	286
Interest and dividends	..	..	..	358	1 086	1 133	618	2 048	4 689	2 590
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	..	..	..	534	628	1 027	780	97	1 777	990
Fines, penalties and forfeits	..	..	..	43	78	99	99	567	97	98
Miscellaneous and unidentified revenue	..	..	..	5 975	17 355	18 922	22 252	14 750	14 190	24 348
SACU Revenue Pool Share	..	..	..	5 975	17 355	18 922	22 252	14 750	14 190	24 348
Total tax and non-tax revenue	..	..	..	23 682	52 754	59 349	58 798	56 877	65 416	82 093

.. 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.

Source: Namibia Revenue Agency.

Table 6.30. Niger – Details of non-tax revenue

Million XOF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	65 672	145 022	180 746	331 067	587 486	653 819	667 993	531 833	246 201
Grants	..	59 240	134 000	130 144	232 611	514 000	535 990	605 144	452 280	174 976
Property income	..	4 751	5 998	28 436	40 249	30 975	33 590	29 823	38 546	38 404
Rents and royalties	..	4 673	5 156	14 977	32 963	16 258	19 506	18 147	23 729	21 648
Signature bonus	..	0	0	0	17 044	0	0	0	0	0
Mining royalty (RM)	..	4 519	4 732	14 381	11 323	6 877	9 801	7 707	4 416	6 030
Petroleum surface royalty	..	0	0	0	2 776	4 443	4 516	4 460	4 510	8 975
Land registration	..	50	281	429	950	1 801	3 704	3 329	3 350	1 883
Mining surface royalty	..	0	0	0	449	2 191	1 060	1 761	8 586	3 782
Retention for housing	..	6	3	25	173	182	43	33	11	14
Provisional concessions	..	0	73	86	164	286	69	224	1 963	166
Logging permits	..	65	18	42	52	277	203	88	490	27
Land demarcation	..	4	13	9	20	124	109	192	192	236
Final concessions	..	29	35	5	12	76	1	355	210	535
Interest and dividends	..	0	653	13 166	6 996	14 333	13 648	11 194	14 364	16 296
Dividends	..	..	653	12 081	2 990	10 558	9 369	7 291	8 365	9 558
Oil profits	..	..	0	0	3 577	3 651	3 553	3 523	4 837	3 690
Interest income	..	..	0	1 084	430	124	726	380	1 162	3 048
Other property income	..	78	189	293	290	384	436	481	453	461
Public domain occupation rights	..	78	189	293	290	384	436	481	453	461
Sales of goods and services	..	85	281	289	36 492	7 503	8 270	9 387	9 432	8 565
Cellular phone licence sales	..	0	0	0	34 000	2 000	0	89	0	0
Commission on transfers Central Bank (BCEAO)	..	0	0	42	1 090	3 826	5 255	5 459	5 283	4 568
Passport/interpol visa sales	..	0	0	0	469	1 076	913	1 011	1 196	1 163
International vaccination	..	0	0	0	239	154	172	29	179	151
Vehicle registration/transportation	..	0	0	0	143	51	143	442	427	0
Forestry revenues	..	30	110	159	127	13	13	0	0	444
Print sales DGI, DGD	..	0	0	0	104	13	215	22	19	20
Chancery duties	..	0	4	3	76	10	11	15	29	10
Real estate rental	..	9	135	63	9	22	447	286	192	298
Other sales of goods and services	..	46	32	21	235	337	320	715	859	839
Various exceptional services	..	0	0	0	0	0	781	1 319	1 248	1 071
Fines, penalties and forfeits	..	1 348	1 702	4 849	14 080	22 269	13 825	13 566	13 495	11 767
DGI fines and penalties	..	1 188	1 064	3 329	11 370	19 523	10 773	11 251	9 671	7 941
Police fines and costs	..	0	76	482	1 230	1 553	1 739	1 100	2 090	1 741
Fines and confiscations	..	159	122	214	842	471	628	782	602	1 015
Fines, costs and penalties - gendarmerie and police	..	0	402	769	595	431	491	266	525	425
Forestry and hunting fines and seizures	..	1	27	45	26	212	68	48	322	387
Fines and court fees	..	0	4	8	9	52	112	119	266	258
Fines and seizures for price-weight-measurement controls	..	0	6	1	8	26	14	0	19	0
Miscellaneous and unidentified revenue	..	249	3 040	17 029	7 635	12 739	62 144	10 074	18 080	12 488
Other miscellaneous receipts - National Treasury	..	0	0	16 494	4 921	12 386	61 751	9 953	17 945	11 389
Other miscellaneous revenues	..	249	250	420	779	188	307	65	82	889
WAEMU repayments and miscellaneous income ARC	..	0	2 790	114	1 935	0	0	0	0	0
Commissariat for the Organisation of the Hajj and Umrah (COHO)	..	0	0	0	0	166	86	55	54	210
Total tax and non-tax revenue	..	177 044	330 024	546 177	1035 483	1373 837	1427 795	1532 504	1453 329	1082 364

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

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

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

Source: Directorate General of Taxes, Niger.

Table 6.31. Nigeria – Details of non-tax revenue

Million NGN

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	..	4 393 536	2 921 280	5 722 647	5 209 338	7 085 813	9 232 332	15 818 521
Grants	..	..	..	335	49 288	591 157	1 672 193	1 158 057	1 086 481	1 892 013
Property income	..	..	..	4 266 330	2 622 660	3 127 320	3 065 216	5 349 530	5 868 371	13 889 809
Rents and royalties	..	..	..	4 266 330	2 622 660	3 127 320	3 065 216	5 349 530	5 868 371	13 889 809
Revenue from oil	..	..	..	3 574 420	2 059 110	1 734 790	873 135	2 287 330	2 401 700	2 984 594
Revenue from royalties	..	..	..	691 910	563 550	1 387 220	1 273 232	1 787 870	2 447 201	4 125 065
Revenue from fees and licences	..	..	..	0	0	5 310	918 849	1 274 330	1 019 470	6 780 150
Interest and dividends	..	..	..	0	0	0	0	0	0	0
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	..	..	..	0	0	0	0	0	0	0
Fines, penalties and forfeits	..	..	..	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	..	..	..	126 870	249 332	2 004 170	471 929	578 226	2 277 480	36 700
Other non-tax revenue (federal)	..	..	..	6 440	44 530	1 513 430	3 999	9 490	1 699 800	16 855
Revenues collected by Local Government Areas (LGAs)	..	..	..	120 430	204 802	490 740	467 930	568 736	577 680	19 844
Total tax and non-tax revenue	..	..	..	8 439 863	8 705 015	14 437 444	13 770 334	18 861 505	25 237 440	35 014 548

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

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

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

Miscellaneous and unidentified revenue includes some revenues from dividends and issued profits from state-owned enterprises. Local Government Area (LGA) revenues are a mixture of tax and non‑tax revenues. LGA revenue collected form 2010 to 2022 were based on estimates, while the 2023 figure reported is based on the actual collections.

Source: Federal Inland Revenue Service, Nigeria.

Table 6.32. Rwanda – Details of non-tax revenue

Million RWF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	79 888	182 339	415 465	529 400	669 370	747 401	934 621	1 205 460	1 260 830
Grants	..	76 710	164 477	397 352	374 600	427 498	475 830	601 296	798 120	773 025
Property income	..	..	..	..	..	..	..	..	..	..
Rents and royalties	..	..	..	..	..	..	..	..	..	..
Interest and dividends	..	..	..	..	..	..	..	..	..	..
Other property income	..	..	..	..	..	..	..	..	..	..
Sales of goods and services	..	..	..	..	..	..	..	..	..	..
Fines, penalties and forfeits	..	..	..	..	..	..	..	..	17 554	13 064
Miscellaneous and unidentified revenue	..	3 178	17 862	18 113	154 800	241 872	271 571	333 326	389 786	474 741
Total tax and non-tax revenue	..	148 797	356 945	856 189	1 526 632	2 281 100	2 390 379	2 794 783	3 471 941	3 868 182

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

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

Miscellaneous and unidentified revenue: this category includes sales of goods and services, administrative fees and revenue from public property and public assets for Rwanda. These data could not be disaggregated to allocate revenue to the relevant non‑tax revenue categories. Revenues from fines, penalties and forfeits were reported separately starting in 2022.

Source: Rwanda Revenue Authority.

Table 6.33. Senegal – Details of non-tax revenue

Million XOF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	68 000	105 200	203 550	366 943	378 817	474 536	385 340	410 208	397 955
Grants	..	64 000	75 600	161 850	232 034	224 326	324 523	130 610	155 316	188 588
Property income	..	0	26 500	39 600	84 990	100 209	107 229	218 424	123 385	172 724
Rents and royalties	..	..	14 600	20 300	35 790	64 854	61 187	87 085	68 057	103 500
Interest and dividends	..	..	11 900	19 300	49 200	35 355	46 042	129 339	55 328	69 225
Other property income	..	..	0	0	0	0	0	2 000	0	0
Sales of goods and services	..	0	0	0	0	11 586	12 342	2 306	12 925	36 643
Fines, penalties and forfeits	..	0	0	0	28 220	0	0	0	0	0
Miscellaneous and unidentified revenue	..	4 000	3 100	2 100	21 700	42 697	30 442	34 000	118 582	0
Exceptional revenues (Swapp and Sonatel)	..	0	0	0	0	..	..	34 000	118 582	..
Various collected payments	..	4 000	3 100	2 100	21 700	..	..	0	0	..
Total tax and non-tax revenue	..	627 295	992 448	1 471 349	2 090 075	2 951 928	2 973 922	3 194 402	3 628 311	4 018 198

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

Revenues from fines and penalties on taxes are considered as non-tax revenues following the OECD classification of taxes (see the Interpretative Guide in Annexes A and B). However, it has not been possible to separate the payment of fines and penalties from the revenues corresponding to the taxes to which these fines and penalties relate and they are therefore excluded from this heading. Under Senegal's national classification they are included in tax revenues. The amounts for 2017 to 2023 relate solely to recoveries by the Directorate General of Taxes and Domains (DGID).

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

Table 6.34. Seychelles – Details of non-tax revenue

Million SCR

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	..	725	1 237	1 408	1 684	2 031	1 838	1 836
Grants	..	..	..	101	144	94	438	685	403	261
Grants (main budget)	..	..	..	101	144	94	438	685	403	261
Property income	..	..	..	357	519	798	766	720	845	945
Rents and royalties	..	..	..	115	215	252	313	285	231	268
Fishing licence fees	..	..	..	93	0	0	98	111	0	0
Annual EU fishing licence fees to access Seychelles EEZ	..	..	..	0	43	1	23	33	31	37
EU fishing licence: vessel fee	..	..	..	0	37	79	3	3	4	30
Non EU fishing licence fees	..	..	..	0	60	1	74	43	98	97
Local fishing licence fees	..	..	..	0	1	54	1	1	0	1
Seychelles Pension Fund (SPF) - Rental income	..	..	..	22	74	118	114	94	98	103
Interest and dividends	..	..	..	241	304	546	436	435	614	677
Income from interest and dividends (main budget)	..	..	..	206	228	442	338	336	472	521
Financial Services Authority (FSA) rental income (dividends)	..	..	..	0	11	33	30	30	48	49
Seychelles Pension Fund (SPF) - Interest income	..	..	..	22	51	51	45	47	39	46
Seychelles Pension Fund (SPF) - Investment / dividend income	..	..	..	12	14	21	22	21	55	61
Other property income	..	..	..	0	0	0	18	0	0	0
Seychelles Pension Fund (SPF) - Profit on sale of investments	..	..	..	..	0	..	18	0	0	0
Sales of goods and services	..	..	..	191	462	465	432	560	542	585
Fees and charges (main budget)	..	..	..	191	322	340	262	366	392	446
Financial Services Authority (FSA) - fees	..	..	..	0	140	124	170	194	149	139
Seychelles Pension Fund (SPF) - Surcharges	..	..	..	0	0	1	1	0	0	0
Fines, penalties and forfeits	..	..	..	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	..	..	..	77	111	50	48	67	49	46
Other nontax (no SSF)	..	..	..	77	110	50	48	66	48	44
Seychelles Pension Fund (SPF) - Other income	..	..	..	0	2	0	0	1	1	2
Total tax and non-tax revenue	..	..	..	4 321	6 711	9 025	8 456	9 184	9 838	10 749

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

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

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

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

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

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

Table 6.35. Sierra Leone – Details of non-tax revenue

Million SLL

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	393 496	581 304	1 359 374	2 338 842	3 444 342	3 376 594	5 268 051	5 769 399
Grants	..	..	351 870	497 848	1 164 553	1 248 642	2 320 695	1 652 865	3 820 728	3 727 166
Programme funding	..	..	250 568	265 435	656 091	751 432	1 723 912	1 084 831	2 341 819	1 756 717
Elections Basket Fund	..	..	0	0	0	0	0	0	0	0
Project funding	..	..	101 302	232 413	508 462	497 210	596 783	568 034	1 478 909	1 970 449
Property income	..	..	15 869	34 475	126 649	341 425	354 134	603 804	515 054	789 624
Rents and royalties	..	..	15 869	34 475	126 649	341 425	354 134	603 804	515 054	789 624
Royalty on rutile	..	..	318	883	7 836	70 076	80 193	52 727	7 657	30 434
Royalty on bauxite and zircon	..	..	1 683	4 098	6 476	10 805	13 242	17 124	0	4 560
Royalty on diamonds and gold	..	..	0	6 360	28 485	77 638	89 875	71 915	157 883	157 500
Royalty on iron ore	..	..	0	0	6 119	3 453	0	221 971	86 089	263 880
Other mining licences and royalties	..	..	8 243	12 848	37 613	71 437	74 612	159 011	162 663	215 100
Royalty of fisheries	..	..	5 625	10 285	40 121	108 016	96 212	81 056	100 762	118 151
Interest and dividends	..	..	0	0	0	0	0	0	0	0
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	0	0	0	354 581	353 517	445 528	613 272	827 107
Treasury Single Account	..	..	..	..	..	354 581	353 517	445 528	613 272	827 107
Fines, penalties and forfeits	..	..	0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	..	..	25 756	48 981	68 172	394 194	415 997	674 397	318 997	425 503
Parastatals and other MDAs	..	..	7 348	2 313	17 809	87 801	78 636	110 159	260 167	407 645
Other revenues	..	..	18 409	46 668	50 363	306 393	337 361	564 238	58 830	17 858
Total tax and non-tax revenue	..	..	767 852	1 510 810	3 494 635	7 213 000	8 434 903	9 272 073	11 837 436	14 864 449

.. Not available

Note: Year ending 31st December.

The data are reported on a cash basis.

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

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

Source: Sierra Leone National Revenue Authority.

Table 6.36. Somalia – Details of non-tax revenue

Million USD

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	..	..	87	272	456	320	643	605
Grants	..	..	..	..	27	108	286	147	436	354
Property income	..	..	..	..	0	0	0	0	7	3
Rents and royalties	..	..	..	..	0	0	0	0	7	3
Fisheries license fees	..	..	..	..	0	0	0	0	0	1
Signature bonus for petroleum companies	..	..	..	..	0	0	0	0	7	3
Telecommunication spectrum fees	..	..	..	..	0	0	0	0	0	0
Interest and dividends	..	..	..	..	0	0	0	0	0	0
Other property income	..	..	..	..	0	0	0	0	0	0
Sales of goods and services	..	..	..	..	60	158	158	170	198	243
Licences and fees	..	..	..	..	30	57	57	48	61	80
Harbour fees - Albayrak	..	..	..	..	0	6	4	6	8	10
Overflight fees (IATA)	..	..	..	..	0	4	3	3	3	4
Administrative charges and other	..	..	..	..	31	92	94	114	126	150
Fines, penalties and forfeits	..	..	..	..	0	0	0	0	0	1
Miscellaneous and unidentified revenue	..	..	..	..	0	6	12	3	3	3
Total tax and non-tax revenue	..	..	..	..	160	451	672	561	904	924

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

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

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

Source: Ministry of Finance of Somalia. Grant revenue available from 2016 onwards.

Table 6.37. South Africa – Details of non-tax revenue

Million ZAR

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	2 864	4 135	9 547	16 701	18 383	35 389	36 757	50 178	52 497	51 144
Grants	135	637	1 118	1 012	1 467	1 155	1 545	1 978	1 590	2 556
Property income	1 881	1 378	5 208	8 170	10 113	20 986	20 927	33 880	33 441	28 702
Rents and royalties	217	0	271	4 448	3 772	11 831	14 133	28 355	25 355	16 003
Mineral and Petroleum Royalties	0	..	0	3 555	3 708	11 830	14 228	28 456	25 338	15 979
Mining leases and ownership	217	..	138	860	35	- 25	- 106	- 117	- 0	0
Other rents and royalties	0	..	133	34	28	26	12	16	17	24
Interest and dividends	1 664	1 378	4 937	3 721	6 341	9 154	6 794	5 525	8 087	12 698
Interest	954	714	2 570	2 524	4 487	8 276	6 502	5 524	7 889	12 557
Dividends	710	664	2 366	1 197	1 853	878	292	1	198	141
Other property income	0	0	0	0	0	0	0	0	0	0
Sales of goods and services	600	2 006	2 243	2 335	2 159	2 715	1 611	2 823	4 005	3 088
Sales by government and market establishment	0	14	541	643	873	1 451	950	1 789	2 629	1 509
Administrative fees	333	241	1 702	1 691	1 286	1 264	661	1 033	1 376	1 579
Other sales and administrative fees	268	1 751	0	0	0	0	0	0	0	0
Fines, penalties and forfeits	124	114	928	4 934	4 114	10 145	12 252	11 133	12 820	16 206
Interest on overdue tax: Individuals	..	..	0	1 225	993	1 563	1 446	1 601	1 544	2 104
Interest on overdue tax: Companies	..	..	0	1 744	1 707	2 214	3 709	2 912	2 251	3 833
PIT Administrative penalties	..	..	0	0	0	0	483	295	354	1 100
CIT Administrative penalties	..	..	0	0	0	0	46	97	136	122
Other fines, penalties and forfeits	124	114	280	1 457	965	367	563	428	544	613
Penalties and collection charges on local property rates	0	0	648	508	449	6 001	6 004	5 800	7 991	8 433
Miscellaneous and unidentified revenue	123	0	50	251	531	388	423	364	640	592
Total tax and non-tax revenue	124 784	215 696	427 722	722 722	1 185 465	1 498 487	1 428 897	1 700 288	1 864 276	1 914 195

.. 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.

Data are reported on a cash basis.

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

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

Penalties and collection charges on local property rates were reported as tax revenues under Heading 4120 in previous editions.

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

Table 6.38. Togo – Details of non-tax revenue

Million XOF

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	18 987	31 939	189 745	102 957	200 351	165 057	140 867	183 268	261 334
Grants	..	4 292	13 110	80 357	57 238	122 423	99 203	83 973	127 406	169 146
Project grants	..	4 292	13 110	62 257	47 539	60 355	62 008	82 973	97 444	159 048
Programme grants	..	0	0	18 100	9 699	62 068	37 195	1 000	29 961	10 097
Property income	..	10 040	11 942	92 473	25 555	37 962	32 940	30 097	32 765	41 378
Rents and royalties	..	5 548	3 221	42 400	3 837	6 843	7 016	5 292	3 240	5 578
Mining royalties	..	0	0	0	1 270	1 777	1 872	1 660	2 237	1 782
Royalties of the reconstruction of the International Gnassingbé Eyadéma Airport (AIGE)	..	5 548	3 221	0	2 240	3 543	4 714	2 755	0	3 000
Royalties from Contour Global	..	0	0	0	0	330	431	320	227	21
Other state revenues	..	0	0	42 400	327	1 194	0	556	776	775
Interest and dividends	..	4 492	8 721	50 073	21 718	31 119	25 924	24 805	29 524	35 800
Dividends	..	2 416	2 696	6 745	16 179	25 366	18 975	14 803	15 502	22 035
Investment interest rates	..	771	1 838	985	4 307	5	89	585	2 742	1 817
Miscellaneous products (commissions, transfers to the Central Bank of West African States)	..	0	0	0	201	5 181	6 152	8 599	10 858	11 625
Other financial products	..	1 304	4 187	42 344	1 032	567	708	819	422	322
Other property income	..	0	0	0	0	0	0	0	0	0
Sales of goods and services	..	1 365	850	140	7 692	25 308	24 926	13 478	12 115	42 937
Building rentals	..	0	0	0	201	228	253	59	46	29 958
Telephone bills	..	0	0	0	2 000	15 500	15 500	0	0	0
Service fees	..	1 365	850	140	4 752	9 349	9 174	13 419	11 523	12 787
Consulting fees	..	0	0	0	739	230	0	0	545	192
Fines, penalties and forfeits	..	1 222	633	495	1 359	1 679	636	3 214	390	1 625
Fines and penalties (on tax revenues)	..	955	495	262	989	1 132	320	3 027	175	1 072
Fines and penalties (on customs revenues)	..	267	138	232	369	547	316	187	215	553
Miscellaneous and unidentified revenue	..	2 069	5 403	16 280	11 114	12 978	7 351	10 105	10 592	6 248
Confiscations and sales at customs	..	0	0	0	954	6 488	2 013	1 033	1 666	930
Tax collection order (previous administration)	..	0	0	0	6	0	0	75	322	422
Tax collection order (current administrations)	..	0	0	0	95	27	321	0	56	208
Miscellaneous royalties	..	785	1 216	0	9 754	6 368	2 941	8 996	7 213	4 340
Other non-tax revenues	..	1 284	4 187	16 280	305	96	2 076	1	1 335	348
Total tax and non-tax revenue	..	118 981	191 782	440 185	636 513	834 865	834 894	933 784	1 066 965	1 276 463

.. 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.

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

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

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

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

Source: Togolese Revenue Office.

Table 6.39. Tunisia – Details of non-tax revenue

Million TND

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	725	1 078	1 799	1 749	3 828	3 584	3 609	6 130	5 773
Grants	..	7	70	54	292	249	779	44	1 378	700
Property income	..	525	703	1 299	863	2 237	1 762	2 374	3 749	3 648
Rents and royalties	..	185	295	435	350	1 043	698	1 364	2 972	2 857
Royalties on oil and gas	..	177	284	415	328	1 017	675	1 337	2 945	2 820
Rents	..	8	11	19	22	26	23	27	28	36
Interest and dividends	..	341	408	864	513	1 194	1 065	1 009	777	791
Interest	..	56	87	56	41	72	64	91	80	107
Transfers from public companies and central bank profits	..	274	311	796	430	1 068	933	807	625	609
Returned credit	..	3	3	2	3	3	3	3	4	3
Other interest and dividends not elsewhere classified	..	9	8	10	39	50	65	108	68	72
Other property income	..	0	0	0	0	0	0	0	0	0
Sales of goods and services	..	22	38	40	28	53	34	44	58	115
Sales of diverse products	..	21	37	38	26	50	31	42	54	62
Administrative fees and credit rebates	..	1	1	2	2	2	3	2	4	53
Fines, penalties and forfeits	..	87	127	186	378	998	473	707	669	841
Miscellaneous and unidentified revenue	..	85	139	220	189	292	537	440	277	469
Total tax and non-tax revenue	..	7 922	11 223	18 942	27 362	43 278	42 413	46 058	54 241	57 019

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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

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

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

Source: Ministry of Finance, Tunisia.

Table 6.40. Uganda – Details of non-tax revenue

Million UGX

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	234 550	568 523	1 194 038	921 459	1 109 070	1 688 568	1 888 149	2 757 554	2 261 507	2 371 886
Grants	234 000	566 605	1 177 119	863 608	930 810	1 201 553	1 156 386	1 953 774	1 161 964	1 028 216
Budget support	89 300	255 205	817 409	467 338	258 152	594 860	455 205	628 576	108 312	31 870
Project grants	144 700	311 400	359 710	396 270	672 658	606 693	701 181	1 325 198	1 053 653	996 346
Property income	0	0	2 355	4 061	8 684	16 893	13 340	12 870	11 260	13 136
Rents and royalties	..	..	2 355	4 061	8 684	16 893	13 340	12 870	11 260	13 136
Mining royalties	..	..	2 355	4 061	8 684	16 893	13 340	12 870	11 260	13 136
Interest and dividends	..	..	0	0	0	0	0	0	0	0
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	550	1 919	14 564	53 790	169 575	470 122	718 423	790 910	1 088 282	1 330 534
Driver's permits	550	1 919	3 877	12 373	15 921	39 425	39 110	48 540	70 053	77 080
Migration Fees	..	..	3 822	23 317	90 913	139 778	122 840	154 010	189 870	248 728
Passport fees	..	..	2 523	4 614	12 800	37 338	40 140	53 780	116 150	92 226
Uganda Registration Services Bureau	..	..	0	0	23 470	56 259	37 490	40 590	57 050	67 755
Other administrative fees	..	..	4 342	13 486	26 472	197 322	478 843	493 990	655 159	844 745
Fines, penalties and forfeits	0	0	0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	0	0	0	0	0	0	0	0	0	0
Total tax and non-tax revenue	756 229	1 568 183	3 129 509	5 173 480	10 871 500	17 819 204	17 908 014	21 216 754	22 819 973	26 237 268

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

Due to a government directive, non‑tax revenues collected by government departments had to be reported to the URA, which are reported here as “non‑tax revenues collected by departments other than URA” starting in 2019/20. For previous years, figures for such revenues are not available.

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

Source: Uganda Revenue Authority.

Table 6.41. Zambia – Details of non-tax revenue

Million ZMK

	1995	2000	2005	2010	2015	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	..	..	4 121	5 088	7 116	14 960	12 510	13 842
Grants	..	..	..	..	369	839	1 715	2 481	1 981	6 049
Property income	..	..	..	..	3 749	4 185	5 348	12 417	10 445	7 709
Rents and royalties	..	..	..	..	3 749	4 185	5 348	12 417	10 445	7 709
Interest and dividends	..	..	..	..	0	0	0	0	0	0
Other property income	..	..	..	..	0	0	0	0	0	0
Sales of goods and services	..	..	..	..	0	11	10	7	8	14
Fines, penalties and forfeits	..	..	..	..	2	53	43	55	76	69
Miscellaneous and unidentified revenue	..	..	..	..	0	0	0	0	0	0
Total tax and non-tax revenue	..	..	..	..	30 323	53 808	59 380	86 396	92 327	106 666

.. Not available

Note: Year ending 31st December.

The data are on a cash basis.

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