Revenue Statistics in Asia and the Pacific 2024

4. Country tables, tax revenues, 1990-2022

Abstract

Country tax revenue tables, 1990-2022

In all of the following tables a (“..”) indicates not available. The main series in this volume cover the years 1990 to 2022.

Figures referring to 1998-99, 2001-06, 2008-09 and 2011-15 in Tables 4.1 to 4.29 have been omitted because of lack of space. Full time series can be accessed at https://data-explorer.oecd.org/ within the theme Taxation/ Global tax revenue or by searching for Asian and Pacific tax revenues.

Table ‎4.1. Armenia: Details of tax revenue

Million AMD

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue			697 866	1 078 294	1 158 078	1 258 121	1 464 300	1 385 199	1 586 900	1 925 969
1000 Taxes on income, profits and capital gains			151 753	459 965	451 204	526 726	591 614	559 929	584 920	697 844
1100 Of individuals			73 940	332 779	341 227	356 639	410 348	411 165	426 317	475 038
1110 On income and profits
1120 On capital gains
1200 Corporate			77 813	127 187	109 977	170 087	181 266	148 763	158 603	222 805
1210 On profits
1220 On capital gains of corporates
1300 Unallocable between 1100 and 1200			0	0	0	0	0	0	0	0
2000 Social security contributions			105 336	13 372	15 816	17 381	18 672	24 758	42 963	64 457
2100 Employees			105 336	13 372	15 816	17 381	18 672	24 758	42 963	64 457
2110 On a payroll basis
2120 On an income tax basis
2200 Employers			0	0	0	0	0	0	0	0
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed			0	0	0	0	0	0	0	0
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300			0	0	0	0	0	0	0	0
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce
4000 Taxes on property			0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property
4110 Households
4120 Others
4200 Recurrent taxes on net wealth
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions
4500 Other non-reccurrent taxes on property
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property
5000 Taxes on goods and services			394 444	591 702	665 153	747 330	834 264	776 501	915 966	1 107 224
5100 Taxes on production, sale, transfer, etc			374 410	558 393	628 029	709 468	788 405	743 055	849 060	1 000 403
5110 General taxes on goods and services			285 681	406 347	427 075	459 559	503 375	498 187	588 401	720 286
5111 Value added taxes			285 681	391 088	408 784	438 219	474 377	471 588	555 986	679 556
5112 Sales tax			0	0	0	0	0	0	0	0
5113 Other			0	15 260	18 291	21 339	28 998	26 599	32 414	40 730
5120 Taxes on specific goods and services			88 729	152 045	200 954	249 910	285 029	244 868	260 659	280 117
5121 Excises			15 270	59 745	82 325	108 962	127 535	123 556	113 138	127 499
5122 Profits of fiscal monopolies			0	0	0	0	0	0	0	0
5123 Customs and import duties			27 843	55 428	72 562	80 236	95 147	68 261	84 840	56 686
5124 Taxes on exports			0	0	0	0	0	0	0	0
5125 Taxes on investment goods			0	0	0	0	0	0	0	0
5126 Taxes on specific services			20 722	9 491	5 949	6 463	4 086	0	0	0
Patent payment			0	6 288	5 949	6 463	4 086	0	0	0
Flat-sum payment			20 722	3 203	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions			0	0	0	0	0	0	0	0
5128 Other taxes			24 895	27 381	40 118	54 249	58 261	53 051	62 682	95 932
Environmental tax and natural resource use payment			0	27 381	40 118	54 249	58 261	53 051	62 682	95 932
Flat-sum payment for tobacco products			24 895	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120			0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities			20 035	33 310	37 125	37 862	45 860	33 446	66 905	106 821
5210 Recurrent taxes
5211 Paid by households: motor vehicles
5212 Paid by others: motor vehicles
5213 Paid in respect of other goods
5220 Non-recurrent taxes
5300 Unallocable between 5100 and 5200
6000 Other taxes			46 333	13 255	25 905	- 33 316	19 750	24 011	43 052	56 444
Other tax revenue			46 333	13 255	25 905	21 990	21 206	24 385	47 183	56 488
Transitional tax overpayments			0	0	0	- 55 306	- 1 456	- 374	- 4 132	- 44
6100 Paid solely by business
6200 Other

Note: .. Not available

Year ending 31st December.

Data are on a cash basis.

Heading 1100: Category 'Personal income tax from individuals' includes the tax withheld by employers from the remuneration paid to employees.

Heading 5128: Category 'Flat-sum payment for tobacco products' substitutes VAT, excise tax and customs duty for the products imported into the Republic of Armenia, and VAT and excise tax for the products manufactured in the Republic of Armenia.

Source: State Revenue Committee, Armenia.

Table ‎4.2. Australia: Details of tax revenue

Million AUD

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue	214 753	298 028	356 747	484 020	526 007	557 151	548 880	590 183	680 448	..
1000 Taxes on income, profits and capital gains	124 427	175 695	202 184	277 446	308 737	334 829	324 792	347 897	418 554	..
1100 Of individuals	80 991	118 239	138 163	198 479	212 461	229 434	230 775	236 897	265 397	..
1110 On income and profits	80 991	118 239	138 163	198 479	212 461	229 434	230 775	236 897	265 397	..
1120 On capital gains	0	0	0	0	0	0	0	0	0	..
1200 Corporate	43 436	57 456	64 021	78 967	96 276	105 395	94 017	111 000	153 157	..
1210 On profits	43 436	57 456	64 021	78 967	96 276	105 395	94 017	111 000	153 157	..
Income tax on companies	42 221	56 284	62 549	76 991	94 294	103 296	91 907	109 471	151 520	..
Dividend and interest taxes	846	1 172	1 472	1 976	1 982	2 099	2 110	1 529	1 637	..
Other withholding taxes	369	0	0	0	0	0	0	0	0	..
1220 On capital gains	0	0	0	0	0	0	0	0	0	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	..
2000 Social security contributions	0	0	0	0	0	0	0	0	0	..
2100 Employees										..
2110 On a payroll basis										..
2120 On an income tax basis										..
2200 Employers										..
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300										..
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce	9 624	13 464	18 492	23 799	25 520	26 923	25 701	26 383	29 399	..
4000 Taxes on property	18 825	25 680	33 498	52 066	52 942	53 114	53 982	59 509	74 104	..
4100 Recurrent taxes on immovable property	9 067	13 285	19 907	28 745	30 305	32 694	33 803	34 471	36 473	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	..
4210 Individual										..
4220 Corporate										..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	..
4310 Estate and inheritance taxes
Estate duty central government
St. and loc. estate probate and succession
4320 Gift taxes
4400 Taxes on financial and capital transactions	9 758	12 395	13 591	23 321	22 637	20 420	20 179	25 038	37 631	..
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	..
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	..
5000 Taxes on goods and services	61 877	83 189	102 573	130 709	138 808	142 285	144 405	156 394	158 391	..
5100 Taxes on production, sale, transfer, etc.	56179	75360	90824	111934	118867	122053	123639	134792	134780	..
5110 General taxes	25 830	39 436	48 146	63 029	65 700	66 829	65 720	75 298	77 661	..
5111 Value added taxes	23 854	38 468	46 910	61 505	64 062	65 147	64 048	73 297	75 565	..
5112 Sales tax	1 976	968	1 236	1 524	1 638	1 682	1 672	2 001	2 096	..
5113 Other	0	0	0	0	0	0	0	0	0	..
5120 Taxes on specific goods and services	30 349	35 924	42 678	48 905	53 167	55 224	57 919	59 494	57 119	..
5121 Excise duties	19768	22796	26689	22773	23673	24486	24065	25548	23721	..
Excises central government	19 019	21 927	25 803	21 895	22 763	23 488	23 116	24 503	22 562	..
Statutory corporate payments	295	273	452	335	346	435	480	511	513	..
Primary production charges	454	596	434	543	564	563	469	534	646	..
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	..
5123 Customs and import duties	4 606	4 988	5 828	14 196	15 690	15 944	19 507	18 123	16 945	..
Customs duties central government	4 606	4 988	5 828	14 196	15 690	15 944	19 507	18 123	16 945	..
5124 Taxes on exports	0	14	11	11	0	0	0	0	0	..
Customs duties on coal exports		0	0	0						..
Other		14	11	11						..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	..
5126 Taxes on specific services	5 975	8 126	10 150	11 925	13 804	14 794	14 347	15 823	16 453	..
Taxes race meetings	301	353	373	233	265	411	596	795	931	..
Poker machines	2 074	2 846	3 125	3 717	3 881	3 986	3 202	3 935	3 856	..
Lotteries	890	1 013	1 141	1 286	1 330	1 632	1 676	1 813	2 005	..
Levies on fire insurance companies	574	812	1 232	803	812	806	932	1 115	942	..
Other	2 136	3102	4279	5886	7 516	7 959	7 941	8 165	8 719	..
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	..
5128 Other taxes	0	0	0	0	0	0	0	0	0	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	..
5200 Taxes on use of goods and perform activities	5 698	7 829	11 749	18 775	19 941	20 232	20 766	21 602	23 611	..
5210 Recurrent taxes	5 698	7 829	11 749	16 730	17 915	17 902	18 609	19 969	21 629	..
5211 Paid by households: motor vehicles	2 748	3 813	5 064	7 519	7 709	7 914	8 128	8 723	9 194	..
5212 Paid by others: motor vehicles	1 285	1 783	2 397	2 755	3 077	3 072	3 174	3 409	3 661	..
Fees on motor vehicle registry	778	1 099	1 499	1 596	1 838	1 864	1 975	1 957	2 126	..
Drivers licences	0	0	0	0	0	0	0	0	0	..
Stamp duty on vehicle registry	506	684	898	1 159	1 239	1 208	1 199	1 452	1 535	..
5213 Paid in respect of other goods	1 665	2 233	4 288	6 456	7 129	6 916	7 307	7 837	8 774	..
Broadcasting tv licences	210	290	150	0	52	52	37	14	46	..
Business franchise lic. tobac. fuel	227	2	0	0	1	0	0	0	0	..
Other taxes	1 129	1 939	4 136	6 433	7 040	6 819	7 265	7 813	8 697	..
Liquor taxes	97	3	1	23	36	45	5	10	31	..
Dog licenses	0	0	0	0	0	0	0	0	0	..
5220 Non-recurrent taxes	0	0	0	2046	2026	2330	2157	1633	1982	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	..
6000 Other taxes	0	0	0	0	0	0	0	0	0	..
6100 Paid solely by business
6200 Other

Note: .. Not available

Data are on a fiscal year basis beginning 1st July.

From 1998 taxes are recorded on an accrual basis; prior to that they were on a cash basis.

Direct taxes paid by public trading enterprises are excluded from receipts.

The figures for total tax revenue do not match the published totals in Taxation Revenue Australia. The latter is based on an accrual IMF GFS methodology and there are some differences between that and the OECD equivalent.

Heading 5213 includes radio and television licenses fees, though these are usually not regarded as a tax revenue in the OECD list.

Headings for non-wastable tax credits 1110 and 1210 include the private health insurance tax offset, family benefit, baby bonus tax offsets (paid during the 2003-04 budget year), film tax offset, and research and development tax offsets. The estimation of non-wastable credits into the expenditure and transfer components is in accordance with the OECD guidelines on the treatment and the data for this memorandum item has been provided by the Australian Taxation Office.

Source: Australian Bureau of Statistics.

Table ‎4.3. Azerbaijan: Details of tax revenue

Million AZN

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue				11 012	11 449	12 980	14 792	14 732	17 146	26 293
1000 Taxes on income, profits and capital gains				3 129	3 326	3 496	3 498	3 503	4 153	9 997
1100 Of individuals				1 146	1 040	996	952	1 151	1 195	1 474
1110 On income and profits of individuals				1 146	1 040	996	952	1 151	1 195	1 474
1120 On capital gains of individuals				0	0	0	0	0	0	0
1200 Corporate				1 983	2 286	2 500	2 546	2 352	2 958	8 522
1210 On profits of corporates
1220 On capital gains of corporates
1300 Unallocable between 1100 and 1200				0	0	0	0	0	0	0
2000 Social security contributions				1 921	2 086	2 403	3 036	3 686	4 578	5 569
2100 Employees				0	0	0	0	0	0	0
2110 On a payroll basis of employees SSC
2120 On an income tax basis of employees SSC
2200 Employers				0	0	0	0	0	0	0
2210 On a payroll basis of employers SSC
2220 On an income tax basis of employers SSC
2300 Self-employed or non-employed				0	0	0	0	0	0	0
2310 On a payroll basis of self/non-employed SSC
2320 On an income tax basis of self/non-employed SSC
2400 Unallocable between 2100, 2200 and 2300 SSC				1 921	2 086	2 403	3 036	3 686	4 578	5 569
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC
3000 Taxes on payroll and workforce				0	0	0	0	0	0	0
4000 Taxes on property				225	229	233	263	228	257	279
4100 Recurrent taxes on immovable property				225	229	233	263	228	257	279
Land tax				50	50	51	50	41	46	47
Taxes on property				175	179	182	213	187	211	231
4110 Households recurrent taxes on immovable property
4120 Other than households recurrent taxes on immovable property
4200 Recurrent taxes on net wealth				0	0	0	0	0	0	0
4210 Individual recurrent taxes on net wealth
4220 Corporate recurrent taxes on net wealth
4300 Estate, inheritance and gift taxes				0	0	0	0	0	0	0
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions				0	0	0	0	0	0	0
4500 Non-recurrent taxes on property				0	0	0	0	0	0	0
4510 Non-recurrent taxes on net wealth
4520 Non-recurrent taxes on property other than net wealth
4600 Other recurrent taxes on property except 4100 and 4200				0	0	0	0	0	0	0
5000 Taxes on goods and services				5 306	5 494	6 461	7 627	7 147	7 976	10 197
5100 Taxes on production, sale, transfer, etc				5 153	5 359	6 347	7 508	7 042	7 857	10 048
5110 General taxes				3 927	4 040	4 736	5 544	5 127	5 546	7 270
5111 Value added taxes				3 624	3 669	4 288	5 185	4 818	5 246	6 946
5112 Sales tax				0	0	0	0	0	0	0
5113 Other				304	371	448	359	309	300	323
Simplified tax				304	371	448	359	309	300	323
5120 Taxes on specific goods and services				1 225	1 319	1 612	1 964	1 915	2 311	2 779
5121 Excises				625	613	729	855	898	1 106	1 359
5122 Profits of fiscal monopolies				0	0	0	0	0	0	0
5123 Customs and import duties				600	707	883	1 109	1 017	1 205	1 420
5124 Taxes on exports				0	0	0	0	0	0	0
5125 Taxes on investment goods				0	0	0	0	0	0	0
5126 Taxes on specific services				0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions				0	0	0	0	0	0	0
5128 Other taxes				0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120				0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities				153	134	114	119	105	119	149
5210 Recurrent taxes on use of goods and perform activities				0	0	0	0	0	0	0
5211 Recurrent taxes paid by households: motor vehicles				0	0	0	0	0	0	0
5212 Recurrent taxes paid by others: motor vehicles				0	0	0	0	0	0	0
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles				0	0	0	0	0	0	0
5220 Non-recurrent taxes on use of goods and perform activities				153	134	114	119	105	119	149
Road tax				153	134	114	119	105	119	149
5300 Unallocable between 5100 and 5200				0	0	0	0	0	0	0
6000 Other taxes				431	315	388	368	169	181	251
6100 Paid solely by business				0	0	0	0	0	0	0
6200 Other taxes not solely paid by business				431	315	388	368	169	181	251

Note: Year ending 31st December.

The data are on a cash basis

Local government revenue data are not available.

Heading 4100: Taxes on property include mainly "property tax" which is levied on fixed assets of enterprises.

Source: Ministry of Economy of the Republic of Azerbaijan; State Customs Committee of the Republic of Azerbaijan.

Table ‎4.4. Bangladesh: Details of tax revenue

Million BDT

	1990	2000	2007	2010	2017	2018	2019	2020	2021	2022
Total tax revenue		187 744	474 357	794 031	2 023 129	2 207 716	2 164 518	2 616 883	2 948 252	3 315 022
1000 Taxes on income, profits and capital gains		35 008	117 447	230 075	611 445	690 745	705 015	866 939	960 880	1 117 920
1100 Of individuals		19 638	48 024	98 932	366 867	414 447	423 009	262 381	388 280	447 170
1110 On income and profits		19 638	48 024	98 932	366 867	414 447	423 009	262 381	388 280	447 170
1120 On capital gains
1200 Corporate		15 371	69 423	131 143	244 578	276 298	282 006	604 558	572 601	670 750
1210 On profits		15 371	69 423	131 143	244 578	276 298	282 006	604 558	572 601	670 750
1220 On capital gains of corporates
1300 Unallocable between 1100 and 1200		0	0	0	0	0	0	0	0	0
2000 Social security contributions		0	0	0	0	0	0	0	0	0
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce		0	0	0	0	0	0	0	0	0
4000 Taxes on property		0	0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property
4110 Households
4120 Others
4200 Recurrent taxes on net wealth
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions
4500 Other non-reccurrent taxes on property
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property
5000 Taxes on goods and services		152 736	356 910	563 956	1 411 684	1 516 971	1 453 156	1 737 413	1 960 072	2 183 869
5100 Taxes on production, sale, transfer, etc		152 736	356 910	563 956	1 411 684	1 516 971	1 453 156	1 737 413	1 960 072	2 183 869
5110 General taxes on goods and services		63 798	176 765	301 943	757 684	873 928	860 984	1 020 597	1 156 799	1 320 501
5111 Value added taxes		63 798	176 765	301 943	757 684	873 928	860 984	1 020 597	1 156 799	1 320 501
5112 Sales tax		0	0	0	0	0	0	0	0	0
5113 Other		0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services		88 938	180 145	262 013	654 000	643 044	592 172	716 816	803 273	863 368
5121 Excises		36 446	79 695	141 836	398 484	388 529	347 257	408 880	441 558	513 886
Supplementary duty (SD)		36 446	79 695	141 836	398 484	388 529	347 257	408 880	441 558	513 886
5122 Profits of fiscal monopolies		0	0	0	0	0	0	0	0	0
5123 Customs and import duties		51 007	96 014	116 056	243 557	243 248	235 605	304 559	352 767	333 934
5124 Taxes on exports		0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods		0	0	0	0	0	0	0	0	0
5126 Taxes on specific services		1 485	4 436	4 120	11 959	11 267	9 310	3 376	8 948	15 549
Travel tax		1 485	4 436	4 120	11 959	11 267	9 310	3 376	8 948	15 549
5127 Other taxes on internat. trade and transactions		0	0	0	0	0	0	0	0	0
5128 Other taxes		0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120		0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities		0	0	0	0	0	0	0	0	0
5210 Recurrent taxes
5211 Paid by households: motor vehicles
5212 Paid by others: motor vehicles
5213 Paid in respect of other goods
5220 Non-recurrent taxes
5300 Unallocable between 5100 and 5200		0	0	0	0	0	0	0	0	0
6000 Other taxes		0	0	0	0	0	6 347	12 531	27 300	13 233
6100 Paid solely by business							0	0	0	0
6200 Other							6 347	12 531	27 300	13 233

Note: .. Not available

Data are on a fiscal year basis ending 31st June. For example, the data for 2022 represent 1 July 2022 to 31 June 2023.

The data are on a cash basis.

Heading 6200: Figures include fines and penalties which are not considered as tax revenues by the OECD because it is not possible to separate them from other tax revenues.

Source: National Board of Revenue of Bangladesh.

Table ‎4.5. Bhutan: Details of tax revenue

Million BTN

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue	2 043	4 006	11 351	21 021	24 579	24 334	19 506	15 748	21 369	26 666
1000 Taxes on income, profits and capital gains	1 217	1 833	6 925	10 355	11 808	11 956	10 941	9 632	13 326	14 645
1100 Of individuals	66	113	705	953	1 335	1 543	2 291	1 367	1 964	2 444
1110 On income and profits	66	113	705	953	1 335	1 543	2 291	1 367	1 964	2 444
Salary income				696	1 111	1 270
Rental income				34	37	43
Dividends and interest				125	106	122
Other income				97	80	108
1120 On capital gains
1200 Corporate	1 151	1 720	6 220	9 402	10 473	10 412	8 651	8 265	11 362	12 201
1210 On profits	1 151	1 720	6 220	9 402	10 473	10 412	8 651	8 265	11 362	12 201
Corporate income tax	920	1 363	5 110	8 149	9 014	9 022	7 512	7 225	10 064	10 488
Druk Holdings and Investments (DHI)	0	0	1 372
Druk Green Power Corporation Limited (DGPC)	0	778	1 953
Bhutan Power Corporation Limited (BPC)	0	0	346
Others	920	585	1 439
Business income tax	232	357	1 110	1 254	1 459	1 390	1 139	1 040	1 298	1 713
1220 On capital gains of corporates
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce	22	44	105	- 80	- 9	74	- 32	14	- 12	- 10
Health contribution	22	44	105	- 80	- 9	74	- 32	14	- 12	- 10
4000 Taxes on property	5	9	6	55	34	33	27	119	125	151
4100 Recurrent taxes on immovable property	5	9	6	3	7	7	5	9	9	5
4110 Households	5	9	6	3	7	7	5	9	9	5
4120 Others	0	0	0	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions	0	0	0	52	28	25	22	110	116	146
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	788	2 115	4 295	10 690	12 746	12 271	8 570	5 983	7 930	11 881
5100 Taxes on production, sale, transfer, etc	788	2 115	4 295	10 346	12 350	11 850	8 226	5 579	7 473	11 353
5110 General taxes on goods and services	309	663	1 636	3 796	4 270	4 714	4 922	4 085	5 576	7 111
5111 Value added taxes	0	0	0	0	0	0	0	0	0	0
5112 Sales tax	309	663	1 636	3 796	4 270	4 714	4 922	4 085	5 576	7 111
Goods and commodities				1 710	1 315	1 370	1 486	2 468	3 573	4 149
Beer				952	1 137	1 212	1 438	1 024	1 202	1 686
Vehicles				0	540	643	757	321	0	0
Petroleum products				434	414	522	296	0	520	670
Hotels and restaurants				393	448	500	440	55	75	337
Telecom services				179	223	252	323	3	0	0
Cement				70	92	97	97	59	75	124
Aerated water				35	76	94	85	121	91	103
Entertainment services				23	26	25	0	34	40	42
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	479	1 452	2 659	6 550	8 080	7 136	3 304	1 494	1 898	4 242
5121 Excises	130	880	1 605	3 580	4 834	3 406	803	342	386	575
Distillery products	130	123	321	663	885	906	680	342
Excise duty refund from India	0	756	1 284	2 917	3 949	2 500	123	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	139	242	483	1 472	1 712	1 704	1 280	1 149	1 502	1 688
Customs duty on goods and commodities and customs service charge				563	773	678	468	555	510	787
Fuel				411	405	525	401	293	466	615
Motor vehicles				499	534	501	411	301	526	285
5124 Taxes on exports	13	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	197	330	570	1 498	1 534	2 026	1 220	4	9	1 979
Sustainable Development Fee (Tourism)	192	314	535	1 372	1 397	1 872	1 108	0	0	1 916
Passenger service charge	5	16	35	126	137	154	112	4	9	63
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	0	0	0	344	395	422	345	404	457	528
5210 Recurrent taxes				303	323	351	290	331	379	436
5211 Paid by households: motor vehicles				198	214	238	193	196	245	297
5212 Paid by others: motor vehicles				0	0	0	0	0	0	0
5213 Paid in respect of other goods				105	110	114	97	135	134	139
5220 Non-recurrent taxes				41	72	70	54	74	77	92
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	11	5	20	0	0	0	0	0	0	0
6100 Paid solely by business
6200 Other

Note: .. Not available

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

The data are on a cash basis.

Heading 1100: Figures for 2019-22 include a small amount of fines and penalties which are not considered as tax revenues by the OECD.

Heading 1200: Figures for 2019, 2021 and 2022 include a small amount of fines and penalties which are not considered as tax revenues by the OECD.

Heading 5126: Sustainable Development Fee has been classified under heading 5126 in this edition. It was previously classified as non-tax revenue.

Source: Ministry of Finance, Bhutan.

Table ‎4.6. Cambodia: Details of tax revenue

Million KHR

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue		2 032 849	3 440 971	12 800 088	15 192 684	18 560 887	23 821 776	20 881 713	19 874 770	24 187 310
1000 Taxes on income, profits and capital gains		222 384	290 876	2 952 788	3 798 294	4 367 432	5 467 480	6 110 374	6 219 331	7 653 022
1100 Of individuals		50 421	197 724	835 720	1 031 691	1 106 117	1 296 595	1 343 255	1 334 585	1 569 215
1110 On income and profits		50 421	197 724	835 720	1 031 691	1 106 117	1 296 595	1 343 255	1 334 585	1 569 215
1120 On capital gains
1200 Corporate		171 963	93 153	2 117 068	2 766 603	3 261 315	4 170 885	4 767 119	4 884 746	6 083 807
1210 On profits		171 963	93 153	2 117 068	2 766 603	3 261 315	4 170 885	4 767 119	4 884 746	6 083 807
1220 On capital gains of corporates
1300 Unallocable between 1100 and 1200
2000 Social security contributions
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce
4000 Taxes on property				365 151	563 393	794 284	1 103 579	981 380	906 867	1 029 965
4100 Recurrent taxes on immovable property				91 568	108 472	134 017	161 581	153 965	161 847	182 214
4110 Households
4120 Others
4200 Recurrent taxes on net wealth
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions				273 583	454 921	660 267	941 997	827 415	745 019	847 751
4500 Other non-reccurrent taxes on property
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property
5000 Taxes on goods and services		1 804 697	3 146 690	9 476 106	10 823 127	13 388 678	17 234 748	13 769 113	12 728 646	15 480 650
5100 Taxes on production, sale, transfer, etc		1 804 697	2 095 323	9 242 602	10 552 076	13 083 945	16 866 195	13 337 004	12 285 114	15 004 792
5110 General taxes on goods and services		730 329	940 348	4 142 807	4 734 680	5 581 051	7 272 114	6 380 770	5 752 233	7 094 430
5111 Value added taxes		719 084	940 348	4 142 115	4 734 640	5 580 970	7 272 100	6 380 768	5 752 233	7 094 428
5112 Sales tax
5113 Other		11 245		692	40	81	14	2		2
5120 Taxes on specific goods and services		1 074 368	1 154 975	5 099 795	5 817 395	7 502 894	9 594 081	6 956 234	6 532 881	7 910 362
5121 Excises		380 007	902 367	3 095 077	3 832 780	5 128 519	6 674 530	4 750 955	4 399 607	5 358 383
5122 Profits of fiscal monopolies			261
5123 Customs and import duties		551 280		1 957 120	1 920 676	2 303 136	2 848 269	2 174 133	2 087 208	2 492 506
5124 Taxes on exports		96 691	118 637	31 364	45 512	51 473	48 779	23 807	43 521	56 319
5125 Taxes on investment goods
5126 Taxes on specific services		46 389	132 307	16 233	18 427	19 767	22 504	7 339	2 545	3 154
5127 Other taxes on internat. trade and transactions			1 404
5128 Other taxes
5130 Unallocable between 5110 and 5120
5200 Taxes on use of goods and to perform activities			1 051 366	233 504	271 052	304 733	368 553	432 110	443 532	475 858
5210 Recurrent taxes			1 051 366	233 504	271 052	304 733	368 553	432 110	443 532	475 858
5211 Paid by households: motor vehicles			1 032 930
5212 Paid by others: motor vehicles
5213 Paid in respect of other goods			18 436	233 504	271 052	304 733	368 553	432 110	443 532	475 858
5220 Non-recurrent taxes
5300 Unallocable between 5100 and 5200
6000 Other taxes		5 768	3 405	6 044	7 870	10 494	15 970	20 845	19 926	23 673
6100 Paid solely by business
6200 Other		5 768	3 405	6 044	7 870	10 494	15 970	20 845	19 926	23 673

Note: .. Not available

Year ending 31st December.

The data are on an accrual basis.

Local government revenue data are not available before 2012.

Heading 2000: Social security contribution data are not available.

Source: Ministry of Economy and Finance of Cambodia.

Table ‎4.7. China: Details of tax revenue

Billion CNY

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue			7 321	13 035	14 437	15 640	21 791	20 349	24 180	24 155
1000 Taxes on income, profits and capital gains			1 896	4 315	4 899	5 484	5 416	5 446	6 293	6 497
1100 Of individuals			484	1 009	1 197	1 387	1 039	1 157	1 399	1 492
1110 On income and profits
1120 On capital gains
1200 Corporate			1 412	3 306	3 703	4 097	4 377	4 289	4 894	5 004
Enterprise income tax			1 284	2 885	3 212	3 532	3 730	3 643	4 204	4 370
Land appreciation tax			128	421	491	564	647	647	690	635
1210 On profits
1220 On capital gains of corporates
1300 Unallocable between 1100 and 1200			0	0	0	0	0	0	0	0
2000 Social security contributions							5 999	4 922	6 910	7 498
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300							5 999	4 922	6 910	7 498
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce			0	0	0	0	0	0	0	0
4000 Taxes on property			540	1 099	1 208	1 321	1 386	1 505	1 691	1 600
4100 Recurrent taxes on immovable property			190	448	496	528	518	490	540	582
4110 Households			0	0	0	0	0	0	0	0
4120 Others			190	448	496	528	518	490	540	582
House property tax			89	222	260	289	299	284	328	359
Urban and town land use tax			100	226	236	239	220	206	213	223
4200 Recurrent taxes on net wealth			0	0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes			0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions			351	651	712	793	868	1 015	1 150	1 018
Stamp tax on securities transactions			54	125	107	98	123	177	248	276
Other stamp duties			50	96	114	122	123	131	160	163
Deed tax			246	430	491	573	621	706	743	579
4500 Other non-reccurrent taxes on property			0	0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property			0	0	0	0	0	0	0	0
5000 Taxes on goods and services			4 885	7 621	8 329	8 836	8 990	8 476	9 286	8 560
5100 Taxes on production, sale, transfer, etc			4 769	7 345	8 081	8 601	8 736	8 229	9 051	8 301
5110 General taxes on goods and services			3 730	5 688	6 284	6 734	6 581	6 170	6 720	5 654
5111 Value added taxes			2 614	4 538	6 284	6 734	6 581	6 170	6 720	5 654
Domestic VAT			2 109	4 071	5 638	6 153	6 235	5 679	6 352	4 872
Import VAT			1 049	1 278	1 597	1 688	1 512	1 391	1 660	1 896
Urban maintenance and construction tax			189	403	436	484	482	461	522	508
Refund of VAT for export			- 733	- 1 215	- 1 387	- 1 591	- 1 648	- 1 361	- 1 814	- 1 622
5112 Sales tax			0	0	0	0	0	0	0	0
5113 Other			1 116	1 150	0	0	0	0	0	0
Business tax			1 116	1 150	0	0	0	0	0	0
5120 Taxes on specific goods and services			1 039	1 658	1 797	1 867	2 155	2 059	2 331	2 647
5121 Excises			794	1 302	1 362	1 420	1 684	1 627	1 822	2 022
Domestic excise tax			607	1 022	1 023	1 063	1 256	1 203	1 388	1 670
Import excise tax			0	0	0	0	69	62	72	103
Motor vehicles purchase tax			179	267	328	345	350	353	352	240
Leaf tobacco tax			8	13	12	11	11	11	12	13
Refund of excise tax for export			0	0	0	0	- 2	- 2	- 2	- 4
5122 Profits of fiscal monopolies			0	0	0	0	0	0	0	0
5123 Customs and import duties			203	260	300	285	289	256	281	286
5124 Taxes on exports			0	0	0	0	0	0	0	0
5125 Taxes on investment goods			0	0	0	0	0	0	0	0
5126 Taxes on specific services			0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions			0	0	0	0	0	0	0	0
5128 Other taxes			42	95	135	163	182	175	229	339
Resources tax			42	95	135	163	182	175	229	339
5130 Unallocable between 5110 and 5120			0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities			116	276	248	235	254	246	235	259
5210 Recurrent taxes			24	68	77	83	88	95	102	107
Vehicle and vessel tax			24	68	77	83	88	95	102	107
5211 Paid by households: motor vehicles
5212 Paid by others: motor vehicles
5213 Paid in respect of other goods
5220 Non-recurrent taxes			92	208	170	152	166	152	132	152
Cultivated land use tax			89	203	165	132	139	126	107	126
Vessel tonnage tax			3	5	5	5	5	5	6	5
Environmental protection tax			0	0	0	15	22	21	20	21
5300 Unallocable between 5100 and 5200			0	0	0	0	0	0	0	0
6000 Other taxes			0	0	0	0	0	0	0	0
6100 Paid solely by business
6200 Other

Note: .. Not available

Year ending 31st December.

The data are on a cash basis

Heading 2000: Social security contribution data for China include contributions from old-age insurance, medical insurance, unemployment insurance and employment injury insurance. The figures also include contributions to individual accounts, which are not considered as tax revenues by the OECD, as disaggregation is not available. Data are not available before 2019.

Heading 5111: In years prior to 2019, import VAT also includes import excise tax as they cannot be distinguished. Similarly, before 2019, refund of VAT for export also includes refund of excise tax for export as they cannot be distinguished. In both cases, the VAT portion accounts for the majority of combined revenues. The heading "Urban maintenance and construction tax" is a surtax of both VAT and excises, but it is not possible to distinguish revenues between the two sources. It is classified under heading 5111 as VAT is the main source of these revenues. A small portion of urban maintenance and construction tax should be attributed to the central government. This portion has been identified since 2019 but it is not possible to separate the central and local portions in previous years.

Heading 5128: A small portion of resources tax should be attributed to the central government. This portion has been identified since 2019 but it is not possible to separate the central and local portions in previous years.

Source: Ministry of Finance of China.

Table ‎4.8. Cook Islands: Details of tax revenue

Thousand NZD

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Total tax revenue		76 374	91 161	117 445	142 539	163 423	141 406	90 254	106 580	113 585
1000 Taxes on income, profits and capital gains		29 951	35 916	41 090	52 127	63 029	47 495	36 108	32 882	27 701
1100 Of individuals		19 370	26 277	27 696	30 039	38 432	30 025	19 396	26 228	22 907
1110 On income and profits		19 370	26 277	27 696	30 039	38 432	30 025	19 396	26 228	22 907
Net Income Tax		19 370	26 361	24 768	28 197	36 929	28 757	17 842	24 759	22 074
Withholding Tax		0	- 84	2 928	1 842	1 504	1 268	1 554	1 469	833
1120 On capital gains		0	0	0	0	0	0	0	0	0
1200 Corporate		10 582	9 638	13 394	22 089	24 596	17 470	16 712	6 654	4 794
1210 On profits		10 582	9 638	13 394	22 089	24 596	17 470	16 712	6 654	4 794
1220 On capital gains of corporates		0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200		0	0	0	0	0	0	0	0	0
2000 Social security contributions		0	0	0	0	0	0	0	0	0
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce		0	0	0	0	0	0	0	0	0
4000 Taxes on property		0	0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property
4110 Households
4120 Others
4200 Recurrent taxes on net wealth
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions
4500 Other non-reccurrent taxes on property
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property
5000 Taxes on goods and services		46 422	55 246	76 355	90 411	100 394	93 911	54 146	73 698	85 884
5100 Taxes on production, sale, transfer, etc		45 801	54 398	75 495	89 199	99 252	93 095	52 940	73 492	84 775
5110 General taxes on goods and services		30 268	37 444	54 708	63 330	72 958	68 579	36 574	57 105	59 072
5111 Value added taxes		30 258	37 381	54 659	63 330	72 958	68 579	36 574	57 105	59 072
VAT revenues (gross)		37 728	45 454	67 855	82 054	86 189	82 242
VAT refunds		-5 042	-4 365	-7 433	-9 965	-3 697	-3 959
VAT on Crown Appropriations		-2 428	-3 707	-5 763	-8 759	-9 535	-9 704
5112 Sales tax		0	0	0	0	0	0	0	0	0
5113 Other		10	63	49	0	0	0	0	0	0
5120 Taxes on specific goods and services		15 533	16 955	20 787	25 869	26 294	24 516	16 366	16 387	25 703
5121 Excises		0	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies		0	0	0	0	0	0	0	0	0
5123 Customs and import duties		13 597	11 052	12 320	15 098	14 566	15 407	13 408	11 967	15 229
5124 Taxes on exports		0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods		0	0	0	0	0	0	0	0	0
5126 Taxes on specific services		1 935	5 903	8 468	10 771	11 729	9 109	431	4 420	9 156
5127 Other taxes on internat. trade and transactions		0	0	0	0	0	0	2 527	0	1 318
5128 Other taxes		0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120		0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities		621	847	860	1 212	1 142	816	1 206	206	1 108
5210 Recurrent taxes		204	207	229	291	271	323	282	206	298
5211 Paid by households: motor vehicles		0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles		0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods		204	207	229	291	271	323	282	206	298
5220 Non-recurrent taxes		417	640	631	922	871	493	924	0	811
5300 Unallocable between 5100 and 5200		0	0	0	0	0	0	0	0	0
6000 Other taxes		0	0	0	0	0	0	0	0	0
6100 Paid solely by business
6200 Other

Note: .. Not available

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

The data are on a cash basis.

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

Source: Ministry of Finance and Economic Management of the Cook Islands.

Table ‎4.9. Fiji: Details of tax revenue

Million FJD

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue			1 304	2 387	2 679	2 739	2 639	1 607	1 346	1 960
1000 Taxes on income, profits and capital gains			426	730	845	769	714	509	443	549
1100 Of individuals			184	222	231	224	202	182	165	188
1110 On income and profits			184	198	200	177	182	163	144	169
PAYE			184	167	167	146	152	137	125	147
Social responsibility tax			0	11	10	8	7	6	4	5
Fringe benefit tax			0	21	24	22	23	19	15	16
1120 On capital gains			0	23	31	47	20	20	21	19
1200 Corporate			242	508	614	545	512	326	277	361
1210 On profits			242	508	614	545	512	326	277	361
Company Tax			161	348	445	385	358	232	195	274
Dividend and Withholding			73	105	121	120	119	93	68	87
Provisional tax			11	49	59	61	68	32	15	17
Other income taxes			30	44	49	57	50	33	45	40
Income tax refunds			- 34	- 38	- 60	- 78	- 83	- 63	- 46	- 56
1220 On capital gains of corporates			0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200			0	0	0	0	0	0	0	0
2000 Social security contributions			0	0	0	0	0	0	0	0
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce			0	0	0	0	0	0	0	0
4000 Taxes on property			0	78	78	98	79	42	0	1
4100 Recurrent taxes on immovable property				0	0	0	0	0	0	0
4110 Households
4120 Others
4200 Recurrent taxes on net wealth				0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes				0	0	0	0	0	0	0
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions				78	78	98	79	42	0	1
4500 Other non-reccurrent taxes on property				0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property				0	0	0	0	0	0	0
5000 Taxes on goods and services			878	1 580	1 757	1 873	1 846	1 057	903	1 411
5100 Taxes on production, sale, transfer, etc			877	1 578	1 755	1 871	1 844	1 056	903	1 411
5110 General taxes on goods and services			526	774	864	897	886	518	479	878
5111 Value added taxes			496	653	744	789	798	496	478	878
VAT revenues (gross)			646	943	987	1 049	1 014	733	678	1 099
VAT refunds			- 150	- 290	- 243	- 259	- 216	- 237	- 200	- 221
5112 Sales tax			0	0	0	0	0	0	0	0
5113 Other			31	121	121	107	88	22	0	0
5120 Taxes on specific goods and services			350	804	890	974	958	538	424	533
5121 Excises			88	246	313	373	370	185	134	154
Environmental levy			0	67	108	140	166	55	20	20
Import excises			20	47	54	61	41	13	4	6
Domestic excises			81	134	154	174	167	125	112	127
Other excises			5	2	2	2	2	1	0	1
Rebates			- 17	- 5	- 5	- 4	- 6	- 9	- 3	0
5122 Profits of fiscal monopolies			0	0	0	0	0	0	0	0
5123 Customs and import duties			252	398	419	441	420	305	281	330
5124 Taxes on exports			9	10	10	9	8	8	8	7
5125 Taxes on investment goods			0	0	0	0	0	0	0	0
5126 Taxes on specific services			0	150	148	150	159	39	2	43
5127 Other taxes on internat. trade and transactions			0	0	0	0	0	0	0	0
5128 Other taxes			0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120			0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities			2	2	2	2	2	1	0	0
5210 Recurrent taxes			2	1	2	2	2	1	0	0
5211 Paid by households: motor vehicles			0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles			0	0	0	0	0	0	0	0
5213 Paid in respect of other goods			2	1	2	2	2	1	0	0
5220 Non-recurrent taxes			0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200			0	0	0	0	0	0	0	0
6000 Other taxes			0	0	0	0	0	0	0	0
6100 Paid solely by business
6200 Other

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

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

The resource tax and the tourist VAT refund registration fee (about 0.8% of GDP in 2022) are not included in tax revenues. These revenues are considered as non-tax revenue in accordance with the OECD classification, as set out in the Interpretative Guide in Annex A.

Source: Revenue and Customs Service of Fiji.

Table ‎4.10. Georgia: Details of tax revenue

Million GEL

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue	894	2 412	4 868	8 786	9 909	10 445	11 860	10 979	13 550	17 290
1000 Taxes on income, profits and capital gains	189	501	1 778	3 470	3 676	3 984	4 349	4 246	4 791	6 964
1100 Of individuals	108	291	1 202	2 414	2 919	3 247	3 483	3 327	3 776	5 034
1110 On income and profits
1120 On capital gains
1200 Corporate	80	210	576	1 056	757	737	866	919	1 015	1 930
1210 On profits
1220 On capital gains of corporates
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	145	429	0	0	0	0	0	0	0	0
2100 Employees	0	0	0	0	0	0	0	0	0	0
2110 On a payroll basis
2120 On an income tax basis
2200 Employers	145	429	0	0	0	0	0	0	0	0
2210 On a payroll basis		429
2220 On an income tax basis		0
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	46	60	192	363	395	441	474	434	511	604
4100 Recurrent taxes on immovable property	46	60	192	363	395	441	474	434	511	604
4110 Households
4120 Others
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions	0	0	0	0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	474	1 418	2 834	4 426	5 645	5 966	6 825	6 227	8 128	9 569
5100 Taxes on production, sale, transfer, etc	464	1 408	2 834	4 426	5 645	5 966	6 825	6 227	8 128	9 569
5110 General taxes on goods and services	289	987	2 203	3 286	4 123	4 427	5 239	4 533	6 173	7 433
5111 Value added taxes	289	987	2 203	3 286	4 123	4 427	5 239	4 533	6 173	7 433
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	175	421	631	1 140	1 523	1 539	1 586	1 694	1 955	2 136
5121 Excises	95	286	548	1 009	1 421	1 452	1 498	1 615	1 865	2 007
Tobacco		82	248	555	650	669	724	785	878	942
Alcoholic beverages		21	41	79	74	74	72	67	86	94
Petroleum		83	96	129	265	275	275	257	295	310
Diesel		27	49	87	203	226	224	199	235	213
Kerosene and other oil products		5	8	9	17	18	20	21	26	30
Natural gas for cars		0	5	13	30	35	31	22	21	28
Motor cars engine volume		42	60	111	109	123	118	140	185	223
Other excises		26	41	27	73	32	34	124	138	167
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	53	124	70	70	72	73	79	74	86	126
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	11	0	0	0	0	0	0	0	0
5126 Taxes on specific services	0	0	13	61	30	14	9	5	4	4
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	14	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	10	10	0	0	0	0	0	0	0	0
5210 Recurrent taxes	10	10	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	0	9	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	10	1	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	40	3	64	527	193	54	212	73	120	153
6100 Paid solely by business
6200 Other

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

Heading 2000: social security contributions in Georgia were collected by social security funds before 2005 and by the Budgetary Central Government between 2005 and 2007. Social security contributions were abolished in 2008.

Heading 4100: Property taxes on yachts, motorboats, airplanes and helicopters have been included in this category from 2018 onwards. They are usually classified under heading 5210 according to the OECD Interpretative Guide but it is not possible to separate them from other property taxes in this case.

Source: Ministry of Finance, Georgia.

Table ‎4.11. Hong Kong (China), Details of tax revenue

Million HKD

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue			241 526	347 936	381 519	390 260	353 353	376 229	427 087	405 135
1000 Taxes on income, profits and capital gains			141 360	203 535	205 281	232 729	211 312	216 861	249 363	260 422
1100 Of individuals			48 177	64 297	66 181	66 109	55 412	81 321	82 027	86 210
1110 On income and profits			48 177	64 297	66 181	66 109	55 412	81 321	82 027	86 210
1120 On capital gains			0	0	0	0	0	0	0	0
1200 Corporate			93 183	139 238	139 100	166 620	155 900	135 540	167 336	174 212
1210 On profits			93 183	139 238	139 100	166 620	155 900	135 540	167 336	174 212
1220 On capital gains of corporates			0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200			0	0	0	0	0	0	0	0
2000 Social security contributions			0	0	0	0	0	0	0	0
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce			0	0	0	0	0	0	0	0
4000 Taxes on property			61 821	86 540	120 855	100 859	91 038	112 053	122 920	92 929
4100 Recurrent taxes on immovable property			10 603	24 622	25 651	20 791	23 787	23 001	23 241	22 943
4110 Households
4120 Others
4200 Recurrent taxes on net wealth			0	0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes			213	19	31	89	53	7	2	9
4310 Estate and inheritance taxes			213	19	31	89	53	7	2	9
4320 Gift taxes			0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions			51 005	61 899	95 173	79 979	67 198	89 045	99 677	69 977
4500 Other non-reccurrent taxes on property			0	0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property			0	0	0	0	0	0	0	0
5000 Taxes on goods and services			30 780	41 926	43 991	45 143	42 969	39 424	44 122	43 165
5100 Taxes on production, sale, transfer, etc			24 123	33 971	35 397	35 711	35 750	32 830	37 955	38 199
5110 General taxes on goods and services			0	0	0	0	0	0	0	0
5111 Value added taxes
5112 Sales tax
5113 Other
5120 Taxes on specific goods and services			24 123	33 971	35 397	35 711	35 750	32 830	37 955	38 199
5121 Excises			7 551	10 254	10 701	10 636	11 391	11 852	12 467	11 982
5122 Profits of fiscal monopolies			0	0	0	0	0	0	0	0
5123 Customs and import duties			0	0	0	0	0	0	0	0
5124 Taxes on exports			0	0	0	0	0	0	0	0
5125 Taxes on investment goods			0	0	0	0	0	0	0	0
5126 Taxes on specific services			16 572	23 717	24 696	25 075	24 359	20 978	25 488	26 217
Bets and sweeps tax			14 759	21 119	21 959	22 194	22 012	20 877	25 432	25 824
Air passenger departure tax			1 813	2 598	2 737	2 881	2 347	101	56	393
5127 Other taxes on internat. trade and transactions			0	0	0	0	0	0	0	0
5128 Other taxes			0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120			0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities			6 657	7 955	8 594	9 432	7 219	6 594	6 167	4 966
5210 Recurrent taxes			0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles			0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles			0	0	0	0	0	0	0	0
5213 Paid in respect of other goods			0	0	0	0	0	0	0	0
5220 Non-recurrent taxes			6 657	7 955	8 594	9 432	7 219	6 594	6 167	4 966
5300 Unallocable between 5100 and 5200			0	0	0	0	0	0	0	0
6000 Other taxes			7 565	15 935	11 392	11 529	8 034	7 891	10 682	8 619
6100 Paid solely by business			2 452	10 545	3 242	3 500	3 202	3 529	5 795	3 484
6200 Other			5 113	5 390	8 150	8 029	4 832	4 362	4 887	5 135

Note: .. .. Not available

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

Source: Financial Services and the Treasury Bureau, Hong Kong (China).

Table ‎4.12. Indonesia: Details of tax revenue

Billion IDR

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue	119 697	375 136	779 484	1 489 357	1 578 033	1 776 622	1 834 711	1 555 331	1 844 690	2 363 876
1000 Taxes on income, profits and capital gains	57 073	175 541	357 046	666 212	646 793	749 977	772 266	594 033	706 176	998 214
1100 Of individuals		59 733	62 221	209 879	149 726	163 346	179 370	168 150	172 551	318 102
1110 On income and profits			59 540	205 754	145 606	156 783	172 444	162 111	164 904	312 007
1120 On capital gains			2 682	4 124	4 120	6 563	6 927	6 039	7 647	6 095
1200 Corporate		115 808	294 824	456 334	497 067	586 631	592 895	425 883	533 625	680 111
1210 On profits			287 843	426 922	486 885	577 541	585 031	419 083	524 283	665 675
1220 On capital gains of corporates			6 981	29 412	10 182	9 090	7 865	6 800	9 342	14 436
1300 Unallocable between 1100 and 1200	57 073	0	0	0	0	0	0	0	0	0
2000 Social security contributions				47 220	54 401	63 643	79 631	91 024	97 586	101 727
2100 Employees				1 829	2 121	2 494	2 814	1 825	2 457	3 048
2110 On a payroll basis
2120 On an income tax basis
2200 Employers				4 108	4 650	5 322	5 926	3 791	7 187	8 823
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300				41 283	47 630	55 827	70 891	85 409	87 943	89 856
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	4 456	19 649	40 537	24 253	21 854	24 901	26 744	26 038	18 924	29 996
4100 Recurrent taxes on immovable property	3 525	16 217	28 581	19 443	16 770	19 445	21 146	20 954	14 834	23 265
4110 Households
4120 Others
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions	931	3 432	11 956	4 809	5 083	5 456	5 598	5 085	4 090	6 732
Tax on Acquisition of Land and Building	931	3 432	11 956	4 809	5 083	5 456	5 598	5 085	4 090	6 732
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	53 547	149 791	325 685	592 291	674 209	743 395	745 592	663 844	821 114	1 005 805
5100 Taxes on production, sale, transfer, etc	53 547	149 791	325 685	592 291	674 209	743 395	745 592	663 844	821 114	1 005 805
5110 General taxes on goods and services	35 232	101 296	230 605	413 295	481 707	537 924	532 116	450 813	551 900	688 027
5111 Value added taxes	35 232	101 296	218 133	396 042	463 528	520 390	515 972	441 773	538 735	667 153
5112 Sales tax	0	0	12 472	17 253	18 179	17 534	16 144	9 041	13 165	20 874
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	18 315	48 495	95 080	178 996	192 502	205 470	213 476	213 031	269 214	317 778
5121 Excises	11 287	33 256	66 166	143 525	153 288	159 589	172 422	176 309	195 518	226 881
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	6 697	14 921	20 017	32 472	35 066	39 117	37 527	32 443	39 123	51 078
5124 Taxes on exports	331	318	8 898	2 999	4 147	6 765	3 527	4 278	34 573	39 820
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	0	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	0	0	0	0	0	0	0	0	0	0
5210 Recurrent taxes
5211 Paid by households: motor vehicles
5212 Paid by others: motor vehicles
5213 Paid in respect of other goods
5220 Non-recurrent taxes
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	4 621	30 155	56 216	159 380	180 775	194 707	210 479	180 392	200 890	228 135
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	4 621	30 155	56 216	159 380	180 775	194 707	210 479	180 392	200 890	228 135
Other local level	3 784	28 105	56 177	157 166	180 101	194 190	208 938	179 170	199 263	227 597
Other non local level	837	2 050	39	2 214	674	517	1 541	1 221	1 627	537

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

Revenue data in 2016 and 2017 include revenues from the "Tax Amnesty" policy which will not be repeated in the following year.

Revenue data in 2022 include revenues from the "Voluntary Disclosure Programme" policy which will not be repeated in the following year.

Heading 2000: Social security contribution data are obtained from BPJS Kesehatan and BPJS Ketenagakerjaan. The government of Indonesia does not consider social security contributions as part of tax revenues.

Heading 2100: Includes Death Benefit (JK), a life insurance with payment for participants upon the death of their wives/husbands/children or for families upon the death of participants.

Heading 2200: Includes Work Accident Insurance (JKK) which provides protection against the risks of work-related accidents, and Unemployment Insurance (JKP) which provides cash stipends and training to the unemployed. JKP was introduced in 2020.

Heading 2400: Includes Pension Insurance (JP), and mandatory contributions from BPJS Health for formal workers. Data in 2015 only include Pension Insurance (JP). Contributions from the BPJS Health since 2018 have been estimated.

Source: Fiscal Policy Agency, Ministry of Finance; BPJS Kesehatan (Social Security Administrator for Health); BPJS Ketenagakerjaan (Employees Social Security System).

Table ‎4.13. Japan: Details of tax revenue

Billion JPY

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue	136 236	137 943	132 484	164 970	171 805	175 564	175 432	177 321	187 904	117 425
1000 Taxes on income, profits and capital gains	47 398	46 631	40 034	50 448	52 658	56 083	53 994	53 934	60 006	62 005
1100 Of individuals	28 677	25 222	24 663	30 670	32 325	33 492	32 947	33 189	35 439	36 288
1110 On income and profits	28 677	25 222	24 663	30 670	32 325	33 492	32 947	33 189	35 439	36 288
Income tax	18 789	16 702	12 984	17 978	19 276	20 316	19 571	19 591	21 829	22 481
Prefectural inhabitants tax	3 621	2 606	4 699	5 128	5 376	4 863	4 840	4 955	5 054	5 084
Municipal inhabitants tax	6 044	5 699	6 795	7 365	7 471	8 106	8 325	8 427	8 332	8 472
Enterprise tax	223	216	184	198	203	207	211	216	225	251
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	18 721	21 408	15 372	19 778	20 333	22 591	21 046	20 745	24 567	25 717
1210 On profits	18 721	21 408	15 372	19 778	20 333	22 591	21 046	20 745	24 567	25 717
Corporation tax	11 747	13 274	8 968	10 332	11 995	12 318	10 797	11 235	13 643	13 787
Prefectural inhabitants tax	879	979	777	763	762	835	821	548	512	545
Municipal inhabitants tax	2 176	2 457	1 954	2 392	2 224	2 427	2 395	1 813	1 956	2 210
Enterprise tax	3 918	4 698	2 253	4 395	3 991	4 243	4 385	4 082	4 743	5 250
Local special corporate tax	0	0	1 420	1 782	1 858	2 088	2 044	978	0	0
Local corporate tax	0	0	0	629	654	681	604	1 418	1 881	1 821
Special corporate enterprise tax	0	0	0	0	0	0	0	672	1 832	2 104
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	47 968	50 848	54 461	66 622	68 616	70 588	72 046	71 562	73 613	..
2100 Employees	19 830	20 982	23 593	29 312	30 348	31 243	31 992	31 842	32 780	..
2110 On a payroll basis	19 830	20 982	23 593	29 312	30 348	31 243	31 992	31 842	32 780	..
2120 On an income tax basis	0	0	0	0	0	0	0	0	0	..
2200 Employers	22 456	23 154	24 674	30 540	31 648	32 664	33 479	33 245	34 312	..
2210 On a payroll basis of employers SSC	22 456	23 154	24 674	30 540	31 648	32 664	33 479	33 245	34 312	..
2220 On an income tax basis of employers SSC	0	0	0	0	0	0	0	0	0	..
2300 Selfemployed or nonemployed	5 683	6 712	6 194	6 771	6 620	6 681	6 575	6 476	6 521	..
2310 On a payroll basis of self/non-employed SSC	5 683	6 712	6 194	6 771	6 620	6 681	6 575	6 476	6 521	..
2320 On an income tax basis of self/non-employed SSC	0	0	0	0	0	0	0	0	0	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	..
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	0	0	0	0	0	0	0	0	0	..
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	0	0	0	0	0	0	0	0	0	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	14 294	13 327	12 878	13 772	14 073	14 196	14 340	14 328	14 779	15 205
4100 Recurrent taxes on immovable property	10 414	10 116	10 225	10 165	10 323	10 386	10 612	10 719	10 655	11 011
Prefectural property tax	11	16	5	3	4	11	8	9	8	5
Municipal property tax	9 041	8 862	8 961	9 077	9 025	9 083	9 286	9 380	9 322	9 632
City planning tax	1 318	1 233	1 256	1 262	1 277	1 291	1 318	1 330	1 326	1 374
Special landholding tax	43	4	3	7	1	0	0	0	0	0
Water and land utilization tax	0	0	0	0	0	0	0	0	0	0
Land value tax	1	0	0	0	0	0	0	0	0	0
4110 Households	0	0	0	0	0	0	0	0	0	0
4120 Others	0	0	0	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes	1 782	1 566	1 250	2 131	2 292	2 333	2 301	2 315	2 770	2 839
4310 Estate and inheritance taxes	0	0	0	0	0	0	0	0	0	0
Inheritance tax	0	0	0	0	0	0	0	0	0	0
4320 Gift taxes	0	0	0	0	0	0	0	0	0	0
Tax on gifts	0	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	2 099	1 646	1 403	1 476	1 458	1 477	1 427	1 294	1 353	1 355
Bourse tax	0	0	0	0	0	0	0	0	0	0
Securities transaction	0	0	0	0	0	0	0	0	0	0
Bank of Japan note issue tax	0	0	0	0	0	0	0	0	0	0
Stamp revenues	1 532	1 169	1 024	1 079	1 052	1 073	1 023	920	961	944
Real property acquisition tax	567	477	379	397	407	404	404	374	392	411
4500 Nonrecurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth
4520 Other nonrecurrent taxes
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	26 227	26 786	24 730	33 711	36 031	34 252	34 599	37 053	39 010	39 783
5100 Taxes on production, sale, transfer, etc	23 180	23 722	22 160	31 254	33 582	31 754	32 046	34 433	36 409	37 134
5110 General taxes	12 350	13 135	12 675	21 931	22 249	22 496	23 148	26 395	28 059	28 518
5111 Value added taxes	12 350	13 135	12 675	21 931	22 249	22 496	23 148	26 395	28 059	28 518
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	10 830	10 588	9 485	9 323	11 333	9 258	8 898	8 038	8 350	8 616
5121 Excises	9 837	9 571	8 622	8 316	10 241	8 121	7 891	7 167	7 398	7 500
Liquor tax	1 816	1 585	1 389	1 320	1 304	1 275	1 247	1 134	1 132	1 128
Sugar excises	0	0	0	0	0	0	0	0	0	0
Local gasoline tax	296	311	294	261	256	251	244	220	222	223
Gasoline tax	2 769	2 908	2 750	2 434	2 396	2 348	2 281	2 058	2 076	2 079
Liquefied petroleum gas tax	28	29	24	17	17	15	14	9	10	10
Aviation fuel tax	104	105	89	66	67	68	65	11	45	49
Commodity tax	0	0	0	0	0	0	0	0	0	0
Playing-card tax	0	0	0	0	0	0	0	0	0	0
Prefectural tobacco tax	282	275	256	149	141	139	140	134	142	148
Municipal tobacco tax	865	845	788	911	862	850	854	817	871	905
Timber delivery tax	0	0	0	0	0	0	0	0	0	0
Mineral product tax	2	2	2	2	2	2	2	2	2	2
Electricity and gas tax	0	0	0	0	0	0	0	0	0	0
Diesel oil tax	1 208	1 086	918	933	949	958	945	910	927	928
Vehicle acquisition tax	464	453	192	146	190	198	104	0	0	0
Promotion of power resources development tax	375	359	349	320	326	322	316	311	316	313
Petroleum and coal tax	489	493	502	702	691	701	638	608	636	660
Tobacco tax	876	887	908	914	864	861	874	840	906	934
Special tobacco tax	264	233	163	141	134	125	124	112	112	113
International tourist tax	0	0	0	0	0	7	44	1	2	9
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
Monopoly profits	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	877	930	786	939	1 024	1 071	941	820	893	1 053
Customs duty	877	930	786	939	1 024	1 071	941	820	893	1 053
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	116	87	77	68	67	66	66	52	59	63
Travel tax	0	0	0	0	0	0	0	0	0	0
Admission tax	0	0	0	0	0	0	0	0	0	0
Local entertainment tax	0	0	0	0	0	0	0	0	0	0
Golf course utilization tax	81	62	55	46	45	43	43	39	44	44
Meal and lodging tax	0	0	0	0	0	0	0	0	0	0
Special local consumption tax	12	0	0	0	0	0	0	0	0	0
Bathing tax	23	24	22	22	23	22	23	12	14	19
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	3 047	3 064	2 570	2 457	2 450	2 498	2 553	2 620	2 601	2 649
5210 Recurrent taxes	3 027	3 043	2 548	2 435	2 427	2 475	2 530	2 599	2 580	2 629
Automobile tax	1 765	1 753	1 616	1 535	1 541	1 550	1 588	1 623	1 614	1 642
Light vehicle tax	125	152	178	238	249	258	269	285	294	310
Motor vehicle tonnage tax	1 134	1 136	753	660	637	665	671	690	671	677
Hunter licence tax	2	0	0	0	0	0	0	0	0	0
Hunting tax	1	3	2	1	1	1	1	1	1	1
Mine lot tax	1	0	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	0	0	0	0	0	0	0	0	0	0
5220 Nonrecurrent taxes	20	21	21	22	22	23	23	21	21	20
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	348	351	381	418	427	445	454	444	496	432
6100 Paid solely by business	324	297	330	366	371	378	387	385	397	396
Business office tax	324	297	330	366	371	378	387	385	397	396
6200 Other	24	54	52	52	56	67	68	60	99	36
Taxes not in local tax law	24	54	52	52	56	65	67	60	63	36
Other	0	0	0	0	0	2	1	0	35	0

Note: .. Not available

Data are on a fiscal year basis beginning 1st April.

From 1990, data are on accrual basis.

The figures for different groups of taxes are reported on different reporting bases, namely: Social security contributions (heading 2000): in principle accrual basis, Central government taxes: accrual basis (revenues accrued during the fiscal year plus cash receipts collected before the end of May (the end of April until 1977), Local government taxes: accrual basis (due to be paid during the fiscal year and cash receipts collected before the end of May).

The Japanese authorities take the view that the Enterprise tax (classified in 1100 and 1200) and the Mineral product tax (classified in 5121) should be classified in heading 6000 since under articles 72 and 519 of the Local Tax Law these taxes are regarded as levies on the business or mining activity itself.

Heading 2000 includes some unidentifiable voluntary contributions.

Heading 2300: Includes contibutions to the National pension, National Health Insurance and the Farmer's pension fund. Contributions to the Farmer's pension fund are not available for the years before 1999.

Heading 4100: Municipal property tax, includes Prefectural property tax from 1990 to 1994 because data is not available to provide a breakdown.

Heading 5121: Municipal tobacco tax, includes Prefectural tobacco tax from 1990 to 1994 because data is not available to provide a breakdown.

Heading 5121: In sub-item Petroleum and coal tax, the data before 2003 refer to petroleum tax.

Source: Tax Bureau, Ministry of Finance.

Table ‎4.14. Kazakhstan: Details of tax revenue

Million KZT

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue	517 777	1938 712	5182 379	7006 053	8707 756	10484 416	11594 940	9934 305	13094 122	20498 317
1000 Taxes on income, profits and capital gains	214 545	1001 587	2072 357	2610 413	3128 907	3972 562	4204 258	3500 145	4971 175	7831 381
1100 Of individuals	51 016	122 999	312 332	691 778	750 212	838 394	876 324	929 588	1134 136	1499 712
1110 On income and profits	51 016	122 999	312 332	691 778	750 212	838 394	876 324	929 588	1134 136	1499 712
From non-foreign citizens	51 016	122 999	276 089	688 023	744 662	831 567	869 181	923 762	1125 119	1490 380
From foreign citizens (local)	0	0	36 243	3 755	5 550	6 828	7 143	5 826	9 017	9 332
1120 On capital gains
1200 Corporate	163 529	878 588	1760 025	1918 635	2378 695	3134 167	3327 934	2570 557	3837 039	6331 669
1210 On profits	163 529	878 588	1760 025	1918 635	2378 695	3134 167	3327 934	2570 557	3837 039	6331 669
From non-oil companies	163 529	508 771	847 057	1445 066	1545 293	1703 353	1975 134	2045 260	2835 075	3965 494
From oil companies	0	369 817	0	0	0	0	0	0	0	0
From oil companies to National Fund	0	0	912 968	473 569	833 402	1430 814	1352 800	525 297	1001 965	2366 175
1220 On capital gains of corporates
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	13 758	131 041	264 710	297 615	330 852	369 835	526 657	726 163	1089 211
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300		13 758	131 041	264 710	297 615	330 852	369 835	526 657	726 163	1089 211
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce	99 082	197 300	253 830	530 440	576 607	618 505	696 635	727 139	841 279	1035 129
The social tax	99 082	197 300	253 830	530 440	576 607	618 505	696 635	727 139	841 279	1035 129
4000 Taxes on property	21 013	45 996	124 632	227 862	257 012	298 617	322 481	309 811	347 658	373 546
4100 Recurrent taxes on immovable property	20 504	44 526	122 146	226 815	255 868	298 455	322 481	309 811	347 658	373 546
4110 Households	3 230	2 865	4 402	11 906	3 922	22 374	29 386	29 289	31 293	33 166
4120 Others	17 274	41 661	117 744	214 909	251 946	276 082	293 095	280 522	316 366	340 381
Uniform land tax (local)	235	351	762	944	1 004	1 036	1 055	399	134	188
Property tax	13 699	35 157	104 745	200 685	236 542	269 534	292 040	280 122	316 232	340 193
Land tax	3 340	6 153	12 238	13 281	14 401	5 512	0	0	0	0
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions	509	1 470	2 486	1 047	1 143	161	0	0	0	0
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	179 452	680 033	2600 514	3372 218	4437 419	5259 064	6000 743	4868 250	6207 711	10167 541
5100 Taxes on production, sale, transfer, etc	168 678	637 765	2497 709	3238 137	4285 158	5080 971	5799 325	4698 929	5995 253	9951 821
5110 General taxes on goods and services	115 159	343 926	677 229	1495 682	1664 699	2034 314	2693 127	2532 524	2807 691	4226 359
5111 Value added taxes	115 159	343 926	677 229	1495 682	1664 699	2034 314	2693 127	2532 524	2807 691	4226 359
Domestic VAT	75 625	68 319	197 358	525 318	532 864	800 800	1221 658	1078 752	972 016	1614 266
Domestic VAT to National Fund	0	0	0	0	0	0	0	0	0	0
VAT on imported goods	39 534	255 621	435 869	860 801	1017 876	1124 959	1338 188	1325 816	1710 973	2441 278
Other VAT	0	19 986	44 002	109 563	113 959	108 554	133 281	127 956	124 702	170 814
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	53 519	293 839	1820 480	1742 455	2620 458	3046 657	3106 198	2166 406	3187 562	5725 463
5121 Excises	19 285	33 416	61 423	205 231	255 994	311 856	343 409	432 653	468 483	759 539
Alcohol	12 939	9 821	15 691	40 712	58 793	79 874	75 013	81 047	92 392	149 759
Tobacco	5 182	5 976	22 903	121 403	137 791	163 140	195 093	218 874	232 546	274 093
Petroleum product	1 164	14 962	20 966	42 042	58 146	67 504	71 761	127 499	141 039	327 092
Automobiles	0	2 636	1 864	0	0	0	0	0	0	0
Others	0	21	0	1 075	1 265	1 338	1 542	5 234	2 506	8 596
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	18 471	62 249	354 487	266 484	296 905	331 629	372 223	344 453	434 881	367 284
5124 Taxes on exports	0	940	492 870	807 011	1154 883	1586 728	1647 138	763 976	1454 320	2419 438
Taxes on exports		940	22 060	688 122	904 476	1099 662	1215 970	603 666	1054 575	1668 385
Taxes on exports to National Fund		0	470 810	118 889	250 408	487 066	431 168	160 311	399 745	751 053
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	0	5 149	14 566	25 856	27 144	43 076	38 673	27 142	28 827	48 943
Telecommunication		3 890	5 535	8 124	8 286	8 596	9 281	10 020	10 886	12 223
Placement of outdoor advertisements		1 259	3 723	5 855	5 510	5 615	6 047	5 095	5 962	6 696
Gambling business		0	3 693	10 518	11 746	26 846	21 003	11 628	11 955	30 024
Others (local)		0	1 614	1 359	1 602	2 018	2 341	399	25	1
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	15 763	192 086	897 133	437 873	885 532	773 369	704 755	598 180	801 051	2130 258
Tax on production of useful minerals of non-oil sector companies	15 763	108 453	122 128	159 276	259 183	308 717	365 225	333 013	449 863	548 226
Tax on production of useful minerals of oil sector companies	0	83 633	0	0	0	0	0	0	0	0
Tax on production of useful minerals of oil sector companies to National Fund	0	0	775 005	278 597	626 350	464 652	339 530	265 167	351 188	1582 031
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	10 774	42 268	102 806	134 081	152 261	178 093	201 419	169 321	212 458	215 720
5210 Recurrent taxes	5 901	7 099	26 327	46 879	59 981	67 191	73 032	59 601	73 307	81 749
5211 Paid by households: motor vehicles	3 930	4 877	21 565	38 572	51 271	57 814	63 210	49 564	61 939	69 923
5212 Paid by others: motor vehicles	1 971	2 199	4 697	8 307	8 710	9 377	9 823	10 037	11 368	11 826
5213 Paid in respect of other goods	0	23	65	0	0	0	0	0	0	0
5220 Non-recurrent taxes	4 873	35 169	76 478	87 202	92 280	110 902	128 386	109 720	139 151	133 970
Emissions into the environment	0	25 523	57 982	67 216	72 529	87 126	100 810	85 593	110 934	98 605
Others	4 873	9 646	18 497	19 985	19 752	23 776	27 577	24 127	28 216	35 366
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	3 684	37	6	410	10 198	4 816	988	2 303	136	1 508
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	3 684	37	6	410	10 198	4 816	988	2 303	136	1 508

Note: .. Not available

Year ending 31st December.

Data are on a cash basis.

The share of the Republic of Kazakhstan under production sharing contracts of oil companies, the bonuses of oil and non-oil sector companies, the levy for the use of the radio-frequency spectrum, the payment to compensate for historic costs as well as certain other items are classified as non-tax revenues according to the OECD Interpretative Guide, but are considered as tax revenues in Kazakhstan.

Headings 1210, 5124 and 5128: These categories include revenues that are paid to the National Fund of the Republic of Kazakhstan. This fund was created in 2000 as a stabilisation fund and includes revenues levied from oil and gas companies.

Heading 2000: Social security contribution data since 2017 have included contributions to compulsory social health insurance. Social security contribution revenues are not considered as tax revenues in Kazakhstan but are considered as tax revenues under the OECD Interpretative Guide, subject to certain criteria.

Heading 4120: The uniform land tax is a presumptive tax for farmers and peasants’ households. Such payers are not obliged to pay personal income tax, land tax, environmental fees, transport tax, property tax and other mandatory payments to the budget. The uniform land tax is levied on the value of land in use.

Heading 5111: Value added tax from foreign Internet companies has been added under “Other VAT” in this edition. It was introduced in January 2022 and levied on the amount of goods and services sold by foreign companies through online platforms to Kazakhstan residents.

Heading 5121: Digital mining fee has been added under excises in this edition. It was introduced in January 2022 and levied according to the volume of energy consumed in the course of digital mining.

Source: Ministry of Finance of the Republic of Kazakhstan.

Table ‎4.15. Kiribati: Details of tax revenue

Thousand AUD

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Total tax revenue			28 450	34 978	42 995	49 167	49 441	51 649	65 970	62 980
1000 Taxes on income, profits and capital gains			13 399	14 256	17 995	20 572	21 492	22 067	26 305	26 865
1100 Taxes on income, profits and capital gains of individuals			6 053	6 794	7 822	10 615	12 789	12 365	13 612	13 966
1110 On income and profits of individuals			6053	6794	7822	10615	12789	12365	13612	13966
1120 On capital gains of individuals
1200 Taxes on income, profits and capital gains of corporates			7346	7461	10173	9957	8703	9703	12692	12899
1210 On profits of corporates			7346	7461	10173	9957	8703	9703	12692	12899
1220 On capital gains of corporates
1300 Unallocable between 1100 and 1200			0	0	0	0	0	0	0	0
2000 Social security contributions (SSC)			0	0	0	0	0	0	0	0
2100 Employees SSC
2110 On a payroll basis of employees SSC
2120 On an income tax basis of employees SSC
2200 Employers SSC
2210 On a payroll basis of employers SSC
2220 On an income tax basis of employers SSC
2300 Self-employed or non-employed SSC
2310 On a payroll basis of self/non-employed SSC
2320 On an income tax basis of self/non-employed SSC
2400 Unallocable between 2100, 2200 and 2300 SSC
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC
3000 Taxes on payroll and workforce			0	0	0	0	0	0	0	0
4000 Taxes on property			0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property
4110 Households recurrent taxes on immovable property
4120 Other than households recurrent taxes on immovable property
4200 Recurrent taxes on net wealth
4210 Individual recurrent taxes on net wealth
4220 Corporate recurrent taxes on net wealth
4300 Estate, inheritance and gift taxes
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions
4500 Non-recurrent taxes on property
4510 Non-recurrent taxes on net wealth
4520 Non-recurrent taxes on property other than net wealth
4600 Other recurrent taxes on property except 4100 and 4200
5000 Taxes on goods and services			15 051	20 722	25 000	28 595	27 949	29 582	39 666	36 115
5100 Taxes on production, sale, transfer, etc			15 051	20 722	25 000	28 595	27 949	29 582	39 666	36 115
5110 General taxes on goods and services			0	14 548	17 122	20 431	20 149	20 962	28 747	27 609
5111 Value added taxes			0	14 548	17 122	20 431	20 149	20 962	28 747	27 609
5112 Sales tax			0	0	0	0	0	0	0	0
5113 Other (than value added and sales tax)			0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services			15 051	6 173	7 878	8 163	7 800	8 620	10 919	8 506
5121 Excises			0	6 173	7 878	8 163	7 800	8 620	10 919	8 506
5122 Profits of fiscal monopolies			0	0	0	0	0	0	0	0
5123 Customs and import duties			14 799	0	0	0	0	0	0	0
5124 Taxes on exports			0	0	0	0	0	0	0	0
5125 Taxes on investment goods
5126 Taxes on specific services
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive
5128 Other taxes not included within 5121 to 5127 inclusive
5130 Unallocable between 5110 and 5120			0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities			0	0	0	0	0	0	0	0
5210 Recurrent taxes on use of goods and perform activities
5211 Recurrent taxes paid by households: motor vehicles
5212 Recurrent taxes paid by others: motor vehicles
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles
5220 Non-recurrent taxes on use of goods and perform activities
5300 Unallocable between 5100 and 5200			0	0	0	0	0	0	0	0
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000			0	0	0	0	0	0	0	0
6100 Paid solely by business
6200 Other taxes not solely paid by business

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

Source: Ministry of Finance and Economic Development, Government of Kiribati.

Table ‎4.16. Korea: Details of tax revenue

Billion KRW

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue	136 295	207 345	295 968	430 752	465 470	506 548	523 985	538 450	619 084	691 257
1000 Taxes on income, profits and capital gains	39 254	60 609	82 905	134 503	149 420	172 976	174 040	166 564	205 574	258 193
1100 Taxes on income, profits and capital gains of individuals	19 950	27 570	42 098	75 711	83 121	93 274	91 714	101 286	126 210	141 926
1110 On income and profits of individuals	18 569	23 118	33 935	62 028	67 987	75 251	75 613	77 630	89 503	109 693
Income tax	0	0	0	0	0	0	0	0	0	0
Dividends and interest income tax	0	3 127	4 425	4 125	4 517	4 982	5 577	5 830	6 863	6 785
Wages and salaries income tax	0	10 382	15 517	30 994	34 034	38 000	38 466	40 905	47 231	57 442
Other income tax	0	2 082	2 986	5 346	5 333	5 975	6 640	6 645	7 321	8 350
Global income tax	16 128	4 607	6 369	14 348	16 049	17 483	16 778	16 073	15 990	23 939
Defence tax on income tax	0	0	0	0	0	0	0	0	0	0
Education tax on income tax	0	0	0	0	0	0	0	0	0	0
Rural development tax on interest, bus. Inc. & cap.gains relief	156	116	179	109	104	111	139	225	326	347
Inhabitant tax on income tax (local)	2 285	2 804	4 459	7 106	7 950	8 700	8 013	7 952	11 772	12 830
1120 On capital gains of individuals	1 381	4 452	8 163	13 683	15 134	18 023	16 101	23 656	36 707	32 233
Capital gains tax	1 381	4 452	8 163	13 683	15 134	18 023	16 101	23 656	36 707	32 233
1200 Taxes on income, profits and capital gains of corporates	19 271	33 039	40 807	58 792	66 299	79 702	82 326	65 278	79 364	116 267
1210 On profits of corporates	19 271	33 039	40 807	58 792	66 299	79 702	82 326	65 278	79 364	116 267
Corporation tax - withholding	8 577	5 682	9 095	11 986	11 990	13 174	14 168	13 179	14 928	16 586
Corporation tax - final returns	9 302	24 123	28 173	40 130	47 187	57 763	58 006	42 335	55 468	86 984
Defence tax on corporation tax	0	0	0	0	0	0	0	0	0	0
Inhabitant tax on corporation tax (local)	1 142	2 696	3 094	6 270	6 785	8 307	9 729	9 293	8 343	11 828
Rural development tax corporate income	251	538	445	406	337	458	423	471	625	869
Excess profit tax	0	0	0	0	0	0	0	0	0	0
1220 On capital gains of corporates	0	0	0	0	0	0	0	0	0	0
Capital gains tax	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	33	0	0	0	0	0	0	0	0	0
Business income tax	0	0	0	0	0	0	0	0	0	0
Real estate income tax	0	0	0	0	0	0	0	0	0	0
Defence tax on real estate & business income	0	0	0	0	0	0	0	0	0	0
Rural dev. tax on bus. inc. & cap. gains relief	30	0	0	0	0	0	0	0	0	0
Inhabitant tax before 1990 (local)	0	0	0	0	0	0	0	0	0	0
Farm land tax (local)	3	0	0	0	0	0	0	0	0	0
Inhabitant tax on farm land tax (local)	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	22 759	43 902	69 090	112 658	119 676	128 660	140 071	150 854	162 209	176 747
2100 Employees SSC	8 578	17 632	28 213	48 077	51 125	55 257	60 682	65 384	70 297	77 530
Veterans' relief fund	0	0	0	0	0	0	0	0	0	0
Soldiers' annuity fund	0	0	0	0	0	0	0	0	0	0
Unemployment assurance	598	1 016	1 358	3 251	3 418	3 666	4 027	4 895	5 159	6 061
National welfare pension fund	4 325	7 746	11 004	16 862	17 864	19 090	20 630	21 722	22 879	24 310
Social benefit fund	0	0	0	0	0	0	0	0	0	0
Health Insurance	2 066	6 060	11 783	21 470	22 814	24 920	27 911	30 184	33 453	38 209
Teachers' pensions	279	520	868	1 410	1 507	1 595	1 678	1 780	1 818	1 837
Government employees pensions	1 144	2 004	2 878	4 533	4 934	5 371	5 796	6 134	6 302	6 409
Military personal pensions	166	286	322	551	588	615	640	669	686	704
2110 On a payroll basis of employees SSC	8 578	17 632	28 213	48 077	51 125	55 257	60 682	65 384	70 297	77 530
2120 On an income tax basis of employees SSC	0	0	0	0	0	0	0	0	0	0
2200 Employers SSC	9 409	18 486	30 856	51 190	54 063	58 712	63 780	67 676	72 773	80 600
Ind. works' insurance fund	1 876	3 182	4 632	6 283	6 429	7 346	7 539	7 088	7 498	8 195
Soldiers' annuity fund	0	0	0	0	0	0	0	0	0	0
Pneumoconiosis fund	0	0	0	0	0	0	0	0	0	0
Unemployment insurance	1 449	2 164	2 860	5 790	6 082	6 517	7 063	8 024	8 398	9 658
Veterans' relief fund	0	0	0	0	0	0	0	0	0	0
National welfare pension fund	4 340	7 759	11 052	16 928	17 922	19 155	20 631	21 722	22 879	24 310
Social benefit fund	0	0	0	0	0	0	0	0	0	0
Health Insurance	1 547	4 997	11 718	21 074	22 397	24 346	27 110	29 288	32 373	36 759
Teachers' pensions	197	384	594	1 115	1 233	1 348	1 437	1 554	1 625	1 678
Government employees pensions	0	0	0	0	0	0	0	0	0	0
2210 On a payroll basis of employers SSC	9 409	18 486	30 856	51 190	54 063	58 712	63 780	67 676	72 773	80 600
2220 On an income tax basis of employers SSC	0	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed SSC	4 772	7 784	10 021	13 391	14 488	14 691	15 609	17 794	19 139	18 617
2310 On a payroll basis of self/non-employed SSC	0	0	0	0	0	0	0	0	0	0
2320 On an income tax basis of self/non-employed SSC	4 772	7 784	10 021	13 391	14 488	14 691	15 609	17 794	19 139	18 617
2400 Unallocable between 2100, 2200 and 2300 SSC	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC	0	0	0	0	0	0	0	0	0	0
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	258	514	714	1 293	1 376	1 492	1 597	1 607	1 755	1 982
Workshop tax on workforce (local)	258	514	714	1 293	1 376	1 492	1 597	1 607	1 755	1 982
Vocational training promotion fund	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	16 846	24 697	33 516	49 820	54 406	58 811	59 732	76 512	93 263	82 065
4100 Recurrent taxes on immovable property	3 385	5 030	9 270	13 095	14 319	15 589	17 750	20 044	24 486	26 510
Property tax (local)	728	2 588	4 817	9 930	10 662	11 532	12 677	13 773	14 974	16 277
City planning tax on urban real estate (local)	815	1 352	2 465	0	0	0	0	0	0	0
Community facilities tax (local)	341	446	650	1 450	1 513	1 626	1 681	1 777	1 841	1 915
Tax on excessive land holdings (local)	0	0	0	0	0	0	0	0	0	0
Tax on aggregate land holdings (local)	1 282	2	0	0	0	0	0	0	0	0
Rural dev. tax on local agg. land holdings tax	81	3	0	0	0	0	0	0	0	0
Tax on excessively increased land value	0	0	0	0	0	0	0	0	0	0
Comprehensive real estate tax	0	441	1 029	1 294	1 652	1 873	2 671	3 601	6 130	6 799
Rural dev. tax on comprehensive real estate tax	0	91	208	240	302	356	505	680	1 172	1 300
4110 Households recurrent taxes on immovable property	0	0	0	0	0	0	0	0	0	0
4120 Other than households recurrent taxes on immovable property	138	107	101	181	190	202	216	213	369	219
Workshop tax on property (local)	138	107	101	181	190	202	216	213	369	219
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4220 Corporate recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4300 Estate, inheritance and gift taxes	989	1 873	3 076	5 350	6 785	7 359	8 329	10 375	15 006	14 594
4310 Estate and inheritance taxes	449	702	1 203	1 995	2 342	2 832	3 154	3 904	6 945	7 611
Inheritance tax	449	702	1 203	1 995	2 342	2 832	3 154	3 904	6 945	7 611
Defence tax on inheritance tax	0	0	0	0	0	0	0	0	0	0
4320 Gift taxes	540	1 171	1 873	3 355	4 443	4 527	5 175	6 471	8 061	6 983
Gift tax	540	1 171	1 873	3 355	4 443	4 527	5 175	6 471	8 061	6 983
Defence tax on gift tax	0	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	11 935	17 796	21 170	31 375	33 302	35 863	33 653	46 093	53 771	40 961
Registration tax (local)	4 528	6 784	7 370	1 708	1 608	1 718	1 837	2 053	2 155	1 896
Registration tax	0	0	0	0	0	0	0	0	0	0
Defence tax on registration tax	0	0	0	0	0	0	0	0	0	0
Rural dev. tax on local acquisition tax	246	471	632	954	1 028	993	947	1 164	1 343	1 179
Rural dev. tax on local registration tax	66	64	144	0	0	0	0	0	0	0
Securities transactions tax	2 736	2 370	3 667	4 468	4 508	6 241	4 473	8 759	10 256	6 303
Rural dev. tax on securities transaction tax	823	958	2 010	1 637	1 775	2 217	1 635	3 616	5 340	3 068
Acquisition tax (local)	3 148	6 649	6 825	21 702	23 487	23 813	23 915	29 536	33 717	27 716
Stamp tax	388	500	522	906	896	881	846	965	960	799
4500 Non-recurrent taxes on property	537	-2	0	0	0	0	0	0	0	0
Asset revaluation tax	537	-2	0	0	0	0	0	0	0	0
4510 Non-recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4520 Non-recurrent taxes on property other than net wealth	0	0	0	0	0	0	0	0	0	0
4600 Other recurrent taxes on property except 4100 and 4200	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	52 271	71 041	99 769	121 197	129 065	133 095	135 276	131 353	143 100	156 778
5100 Taxes on production, sale, transfer, etc	50 023	69 069	96 573	113 644	121 293	125 207	127 551	123 219	134 745	149 448
5110 General taxes on goods and services	23 212	36 118	51 800	68 229	74 361	77 471	82 174	81 452	89 022	105 558
5111 Value added taxes	23 212	36 118	51 800	68 229	74 361	77 471	82 174	81 452	89 022	105 558
Value added tax	23 212	36 118	51 800	68 229	74 361	77 471	82 174	81 452	89 022	105 558
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
Business tax	0	0	0	0	0	0	0	0	0	0
5113 Other (than value added and sales tax)	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	26 811	32 951	44 773	45 415	46 932	47 736	45 377	41 767	45 723	43 890
5121 Excises	18 155	24 888	31 340	34 762	35 779	36 218	34 691	33 013	35 792	30 834
Commodity tax	0	0	0	0	0	0	0	0	0	0
Defence tax on commodity tax	0	0	0	0	0	0	0	0	0	0
Liquor tax	1 963	2 601	2 878	3 209	3 035	3 261	3 504	3 008	2 673	3 767
Defence tax on liquor tax	0	0	0	0	0	0	0	0	0	0
Education tax on liquor tax	516	693	724	813	745	788	844	733	608	865
Textile tax	0	0	0	0	0	0	0	0	0	0
Petroleum tax	0	0	0	0	0	0	0	0	0	0
Transport tax on petrol products	8 404	10 288	13 970	15 303	15 553	15 335	14 563	13 938	16 598	11 116
Education tax on transport tax	1 247	1 543	2 133	2 289	2 320	2 304	2 190	2 041	2 497	1 670
Electricity and gas tax	0	0	0	0	0	0	0	0	0	0
Special excise tax	2 985	4 399	5 066	8 881	9 861	10 451	9 719	9 218	9 364	9 318
Defence tax on special excise tax	0	0	0	0	0	0	0	0	0	0
Education tax on special excise tax	498	579	501	463	602	545	455	440	435	404
Rural development on special excise tax	37	45	24	60	60	56	58	57	59	64
Tobacco sales tax (local)	0	0	0	0	0	0	0	0	0	0
Tobacco consumption tax (local)	2 251	2 448	2 875	3 744	3 603	3 478	3 358	3 578	3 558	3 630
Motor fuel tax (local)	254	2 292	3 169	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
Monopoly profit	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	5 936	6 530	11 046	8 434	8 938	9 213	8 250	7 413	8 629	10 794
Customs duties	5 800	6 317	10 666	8 045	8 529	8 815	7 882	7 059	8 227	10 324
Defence tax on customs duties	0	0	0	0	0	0	0	0	0	0
Special customs duties	0	0	0	0	0	0	0	0	0	0
Tonnage tax	0	0	0	0	0	0	0	0	0	0
Education tax on imports	99	173	336	366	382	370	345	341	388	452
Rural dev. tax on customs exemptions	37	40	44	23	27	28	23	13	14	18
Previous year receipts	0	0	0	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	2 720	1 533	2 387	2 219	2 215	2 305	2 436	1 341	1 302	2 262
Telephone tax	1 457	0	0	0	0	0	0	0	0	0
Defence tax on telephone tax	0	0	0	0	0	0	0	0	0	0
Entertainment tax	0	0	0	0	0	0	0	0	0	0
Defence tax on entertainment tax	0	0	0	0	0	0	0	0	0	0
Entertainment tax (local)	0	0	0	0	0	0	0	0	0	0
Travel tax	0	0	0	0	0	0	0	0	0	0
Admission tax	0	0	0	0	0	0	0	0	0	0
Defence tax on admission tax	0	0	0	0	0	0	0	0	0	0
Education tax on banking & insurance	473	537	951	951	959	1 092	1 277	1 138	1 175	1 253
Horse race tax (local)	566	692	1 068	1 060	1 051	1 016	970	169	106	841
Rural dev. tax on horse race tax	84	147	215	208	205	197	189	34	21	168
Butchery tax (local)	51	47	58	0	0	0	0	0	0	0
Regional development tax (local)	89	110	95	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive	0	0	0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	2 248	1 972	3 196	7 553	7 772	7 888	7 725	8 134	8 355	7 330
5210 Recurrent taxes on use of goods and perform activities	2 248	1 972	3 196	7 553	7 772	7 888	7 725	8 134	8 355	7 330
License tax (local)	241	70	76	0	0	0	0	0	0	0
Automobile tax (local)	2 007	1 902	3 120	7 553	7 772	7 888	7 725	8 134	8 355	7 330
5211 Recurrent taxes paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
5212 Recurrent taxes paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles	0	0	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes on use of goods and perform activities	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000	4 907	6 582	9 974	11 281	11 527	11 514	13 269	11 560	13 183	15 492
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other taxes not solely paid by business	4 907	6 582	9 974	11 281	11 527	11 514	13 269	11 560	13 183	15 492
Unallocable tax revenue	0	0	0	0	0	0	0	0	0	0
Previous year tax	1 474	2 111	4 449	4 147	4 389	4 430	5 873	4 165	5 147	7 316
Previous year tax (local)	474	633	654	868	715	540	719	259	437	656
Unallocable defence tax	-3	-9	0	0	0	0	0	0	0	0
Education tax on local taxes	2 962	3 847	4 871	6 266	6 423	6 544	6 677	7 136	7 599	7 520

Note: .. Not available

Year ending 31st December.

Data are on cash basis.

Heading 2000: From 1997 the contributions to the three funds (civil servant pension fund, private school teachers pension fund and medical insurance fund) are classified as security social contributions. The reasons for the change are that the contributions either became mandatory or the fund started to be managed by public authorities in that year, thereby meeting the OECD definition of social security contributions.

Heading 2200: From 2007, this includes long-term care insurance.

Source: Ministry of Finance and Economy, Ministry of Home Affairs.

Table ‎4.17. Kyrgyzstan: Details of tax revenue

Million KGS

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue	7 639	15 843	39 157	92 929	102 184	115 483	120 064	104 906	148 168	225 049
1000 Taxes on income, profits and capital gains	1 371	3 489	8 746	16 673	17 940	19 738	22 268	22 732	31 942	50 458
1100 Of individuals	754	1 744	4 407	10 594	11 110	11 474	12 862	12 151	15 325	20 279
1110 On income and profits	754	1 744	4 407	10 594	11 110	11 474	12 862	12 151	15 325	20 279
1120 On capital gains
1200 Corporate	573	1 283	1 932	3 659	4 301	5 504	6 465	8 356	13 601	25 209
1210 On profits	573	1 283	1 932	3 659	4 301	5 504	6 465	8 356	13 601	25 209
1220 On capital gains of corporates
1300 Unallocable between 1100 and 1200	44	462	2 408	2 419	2 529	2 760	2 941	2 226	3 016	4 970
Single tax for small businesses	0	0	131	211	202	229	272	237	359	2 443
Patent based tax	0	125	1 493	2 208	2 327	2 531	2 669	1 988	2 646	2 515
Tax on special funds of budgetary organisations	0	0	784	0	0	0	0	0	0	0
Others	44	337	0	0	0	0	0	0	11	12
2000 Social security contributions
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	179	319	1 264	1 698	1 818	1 966	2 107	2 019	2 258	2 269
4100 Recurrent taxes on immovable property	179	319	1 264	1 698	1 818	1 966	2 107	2 019	2 258	2 269
Real estate tax	0	0	465	708	766	838	878	897	1 021	1 201
Land tax	179	319	799	990	1 052	1 128	1 229	1 123	1 236	1 068
4110 Households
4120 Others
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions	0	0	0	0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	6 089	11 997	29 145	74 556	82 423	93 778	95 655	80 151	111 967	174 317
5100 Taxes on production, sale, transfer, etc	5 609	11 483	28 744	73 759	81 616	92 649	94 591	79 162	110 883	173 132
5110 General taxes on goods and services	3 797	8 631	22 707	50 891	55 617	64 033	62 678	52 862	76 594	143 482
5111 Value added taxes	2 976	7 089	14 602	39 297	45 131	52 786	50 912	39 461	63 634	107 616
VAT on domestic products	1 237	1 337	4 232	11 942	12 560	11 885	12 092	10 654	15 355	20 419
VAT on imported products	1 739	5 751	10 370	27 355	32 571	40 901	38 820	28 807	48 280	87 198
5112 Sales tax	0	0	3 699	6 014	4 034	4 283	4 216	3 782	4 930	6 436
5113 Other	821	1 542	4 406	5 580	6 452	6 964	7 550	9 619	8 030	29 430
Road tax	0	0	48	0	0	0	0	0	0	0
Deductions for the prevention and liquidation of emergency situations	589	937	- 6	0	0	0	0	0	0	0
Tax on gross income from Kumtor	0	0	4 364	5 580	6 452	6 964	7 550	9 619	8 030	10 581
Others	232	605	0	0	0	0	0	0	0	18 849
5120 Taxes on specific goods and services	1 812	2 852	6 037	22 868	25 999	28 616	31 913	26 300	34 288	29 651
5121 Excises	1 518	1 150	1 689	9 059	9 506	10 296	9 945	8 994	11 371	11 743
Excises on domestic products	1 052	489	521	1 745	1 763	1 767	1 275	977	1 104	1 961
Excises on imported products	466	660	1 169	7 314	7 744	8 529	8 670	8 017	10 267	9 783
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	275	1 664	4 342	13 803	16 474	18 300	21 965	17 296	22 896	17 886
5124 Taxes on exports	0	0	6	7	19	19	3	10	21	21
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	18	38	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	480	514	401	797	807	1 129	1 064	989	1 085	1 185
5210 Recurrent taxes	480	514	401	797	807	844	843	784	823	919
5211 Paid by households: motor vehicles	35	42	401	675	688	727	737	680	697	796
5212 Paid by others: motor vehicles	435	472	0	122	119	116	106	104	126	124
5213 Paid in respect of other goods	10	0	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes	0	0	0	0	0	285	221	204	261	266
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	37	2	3	2	1	34	3	2 002	- 1 995
6100 Paid solely by business		0	0	0	0	0	0	0	0	0
6200 Other		37	2	3	2	1	34	3	2 002	- 1 995

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

The figures refer to state government revenues which included both central and local government revenues.

Data are classified according to the OECD Interpretative Guide, which differs from the national classification. The totals shown for tax and non-tax revenue are therefore different from the totals presented on the website of the National Statistical Committee.

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

Heading 5111: VAT on electronic services of foreign organizations has been added to the heading in this edition.

Heading 5112: Tax under the simplified taxation system based on sales tax has been added to the heading in this edition.

Heading 5113: Tax on activities in the field of e-commerce and tax for the development of Kyrgyzstan’s mineral resource base levied on Kumtor revenues have been added to the heading in this edition.

Source: National Statistical Committee of Kyrgyzstan.

Table ‎4.18. Lao PDR: Details of tax revenue

Billion LAK

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue			7 101	15 393	15 532	16 565	17 185	15 377	17 357	22 433
1000 Taxes on income, profits and capital gains			1 613	3 375	3 582	3 692	3 856	3 179	4 227	6 174
1100 Of individuals			482	1 624	1 603	1 619	1 646	1 451	1 494	2 215
1110 On income and profits			482	1 624	1 603	1 619	1 646	1 451	1 494	2 215
1120 On capital gains			0	0	0	0	0	0	0	0
1200 Corporate			1 131	1 751	1 980	2 073	2 209	1 728	2 733	3 958
1210 On profits			1 131	1 751	1 980	2 073	2 209	1 728	2 733	3 958
1220 On capital gains of corporates			0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200			0	0	0	0	0	0	0	0
2000 Social security contributions
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce			0	0	0	0	0	0	0	0
4000 Taxes on property			76	105	113	188	201	188	169	188
4100 Recurrent taxes on immovable property			76	105	113	188	201	188	169	188
4110 Households
4120 Others
4200 Recurrent taxes on net wealth			0	0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes			0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions			0	0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property			0	0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property			0	0	0	0	0	0	0	0
5000 Taxes on goods and services			5 412	11 913	11 837	12 684	13 128	12 010	12 961	16 071
5100 Taxes on production, sale, transfer, etc			4 720	10 524	10 172	11 718	12 059	10 000	11 783	14 814
5110 General taxes on goods and services			2 033	4 688	4 934	5 201	5 389	4 706	5 617	5 894
5111 Value added taxes			400	4 688	4 934	5 201	5 389	4 706	5 617	5 894
5112 Sales tax			0	0	0	0	0	0	0	0
5113 Other			1 633	0	0	0	0	0	0	0
5120 Taxes on specific goods and services			2 687	5 836	5 238	6 516	6 670	5 295	6 166	8 920
5121 Excises			1 749	4 124	4 234	4 743	4 972	3 602	4 288	5 561
5122 Profits of fiscal monopolies			0	0	0	0	0	0	0	0
5123 Customs and import duties			855	1 655	971	1 059	967	1 070	1 182	2 207
5124 Taxes on exports			70	49	29	38	45	15	23	415
5125 Taxes on investment goods			0	0	0	0	0	0	0	0
5126 Taxes on specific services			12	7	4	676	686	608	673	737
5127 Other taxes on internat. trade and transactions			0	0	0	0	0	0	0	0
5128 Other taxes			0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120			0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities			692	1 389	1 665	966	1 068	2 009	1 178	1 257
5210 Recurrent taxes			692	1 389	1 665	966	1 068	2 009	1 178	1 257
5211 Paid by households: motor vehicles			0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles			0	0	0	0	0	0	0	0
5213 Paid in respect of other goods			692	1 389	1 665	966	1 068	2 009	1 178	1 257
5220 Non-recurrent taxes			0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200			0	0	0	0	0	0	0	0
6000 Other taxes			0	0	0	0	0	0	0	0
6100 Paid solely by business
6200 Other

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

Heading 2000: Detailed data on revenues from social security contributions were not available.

Revenues from the natural resource tax are not included in this table. Although considered to be tax revenues by Lao PDR, these revenues are considered to be non-tax revenue under the OECD classification, as set out in the Interpretative Guides in Annex A and B.

Source: Ministry of Finance, Lao PDR.

Table ‎4.19. Malaysia: Details of tax revenue

Million MYR

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue	50 083	84 141	113 573	175 325	183 537	181 064	188 328	162 346	181 959	217 849
1000 Taxes on income, profits and capital gains	27 339	51 040	75 058	103 967	110 260	123 953	128 307	106 572	123 477	145 424
1100 Of individuals	7 015	8 649	17 805	27 566	28 945	32 605	38 680	38 953	27 051	33 776
1110 On income and profits	7 015	8 649	17 805	27 566	28 945	32 605	38 680	38 953	27 051	33 776
1120 On capital gains
1200 Corporate	19 923	40 962	55 156	72 127	76 226	86 556	84 534	62 837	91 399	106 290
1210 On profits	19 923	40 962	55 156	72 127	76 226	86 556	84 534	62 837	91 399	106 290
Company income tax	13 905	26 381	36 266	63 625	64 465	66 474	63 751	50 065	79 829	82 133
Petroleum income tax	6 010	14 566	18 713	8 422	11 761	20 082	20 783	12 772	11 570	23 421
Offshore business activity tax	8	15	15	81	0	0	0	0	0	736
Levy on Electricity	0	0	162	0	0	0	0	0	0	0
1220 On capital gains of corporates
1300 Unallocable between 1100 and 1200	402	1 429	2 097	4 274	5 089	4 792	5 093	4 782	5 028	5 358
Cooperatives income tax	87	63	378	90	74	171	189	59	142	116
Withholding income tax	0	1 110	1 268	2 562	3 266	3 117	3 061	2 993	3 035	3 784
Other income tax	0	20	21	43	51	37	43	43	47	48
Real property gains tax	247	236	303	1 492	1 697	1 467	1 800	1 687	1 803	1 411
Exit levy	41	0	0	0	0	0	0	0	0	0
Windfall levy on crude palm oil	0	0	0	0	0	0	0	0	0	0
Windfall levy on crude palm kernel oil	26	0	0	0	0	0	0	0	0	0
Levy on fresh fruit bunch	0	0	127	87	0	0	0	0	0	0
2000 Social security contributions	990	1 382	2 008	3 216	3 561	4 301	4 783	5 012	5 195	5 889
2100 Employees	218	304	439
2110 On a payroll basis	218	304	439
2120 On an income tax basis	0	0	0
2200 Employers	772	1 079	1 569
2210 On a payroll basis	772	1 079	1 569
2220 On an income tax basis	0	0	0
2300 Self-employed or non-employed	0	0	0
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300	0	0	0	3 216	3 561	4 301	4 783	5 012	5 195	5 889
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	2	5		3	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	0	0		0
4110 Households
4120 Others
4200 Recurrent taxes on net wealth	0	0		0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes	2	5		3
4310 Estate and inheritance taxes	2	5		3
Estate Duty	2	5		3
4320 Gift taxes	0	0		0
4400 Taxes on financial and capital transactions	0	0		0
4500 Other non-reccurrent taxes on property	0	0		0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property	0	0		0
5000 Taxes on goods and services	19 910	29 216	32 268	62 415	63 952	46 729	48 823	44 822	46 649	58 484
5100 Taxes on production, sale, transfer, etc	17 990	27 051	30 218	59 649	61 148	43 810	45 843	41 887	43 588	55 289
5110 General taxes on goods and services	5 968	7 709	8 171	41 309	44 337	24 207	15 385	14 767	13 598	16 256
5111 Value added taxes	0	0	0	41 206	44 290	20 236	0	0	0	0
5112 Sales tax	5 968	7 709	8 171	103	47	3 971	15 385	14 767	13 598	16 256
Sales tax on local goods	3 894	5 403	4 886		46	1 095	6 445	6 494	4 907	6 248
Sales tax on imported goods	2 074	2 306	3 285		2	2 876	8 940	8 273	8 691	10 008
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	10 245	17 511	19 624	15 854	14 266	16 986	27 038	25 411	29 018	36 701
5121 Excises	3 803	9 322	11 770	11 705	10 112	10 779	10 511	9 856	10 241	12 556
Excise duties on domestic goods	3 803	8 641	9 350	7 721	5 519	4 918	5 131	4 719	4 554	6 944
Malt beer (domestic)						1 696	1 861	1 619	1 479	2 033
Cigarettes (domestic)						234	66	37	0	0
Vehicles (domestic)						2 483	2 443	2 373	2 868	4 691
Other products (domestic)						505	760	690	207	221
Excise duties on imported goods	0	680	2 420	3 984	4 593	5 861	5 380	5 136	5 687	5 612
Cigarettes (imported)						2 681	2 522	2 748	2 927	2 307
Vehicles (imported)						2 803	2 466	2 023	2 286	2 705
Other products (imported)						378	392	365	473	599
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	3 599	3 385	1 966	2 905	2 784	2 897	2 733	2 346	2 645	3 192
Import duty on vehicles						562	479	426	492	602
Import duty on motors, machines and spare parts						681	675	517	642	825
Import duty on alcoholic beverages						100	99	74	0	0
Import duty on steel and metal products						305	298	241	265	263
Import duty on other products						1 248	1 182	1 089	1 245	1 502
5124 Taxes on exports	1 032	2 085	1 810	980	1 355	1 725	1 126	746	2 057	2 622
Export duty on crude petroleum						1 513	1 091	634	614	1 208
Export duty on other products						212	35	112	1 443	1 414
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	1 701	2 582	3 926	103	15	1 473	12 499	12 074	12 019	15 113
Service tax	1 701	2 582	3 926	103	15	1 473	12 283	12 006	12 018	15 112
Other taxes on specific services	0	0	0	0	0	0	216	68	1	1
5127 Other taxes on internat. trade and transactions	110	137	151	160	0	113	169	389	2 057	3 219
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	1 777	1 831	2 423	2 486	2 545	2 617	3 420	1 709	971	2 331
5200 Taxes on use of goods and to perform activities	1 920	2 165	2 050	2 766	2 805	2 919	2 979	2 936	3 061	3 195
5210 Recurrent taxes	1 918	2 163	2 047	2 763	2 805	2 919	2 979	2 936	3 061	3 195
5211 Paid by households: motor vehicles	1 909	2 147	1 992	2 714	2 805	2 919	2 979	2 936	3 061	3 195
Motor vehicle licences	1 909	2 147	1 992	2 714	2 805	2 919	2 979	2 936	3 061	3 195
5212 Paid by others: motor vehicles	9	15	18	3	0	0	0	0	0	0
Commercial vehicle licences	9	14	17	3
Tour vehicle licences	0	1	1	0
5213 Paid in respect of other goods	0	1	38	46	0	0	0	0	0	0
Petroleum Permits	0	1	1	2
Bank Licences Fees	0	0	37	44
5220 Non-recurrent taxes	2	2	2	3	0	0	0	0	0	0
Environment Pollution Licences	2	2	2	3
Film rental tax	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	1 841	2 499	4 240	5 724	5 764	6 081	6 416	5 939	6 639	8 052
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	1 841	2 499	4 240	5 724	5 764	6 081	6 416	5 939	6 639	8 052
Share transfer tax	0	0	0	0	0	0	0	0	0	0
Stamp duties	1 799	2 460	4 192	5 688	5 665	5 924	6 213	5 506	6 340	8 038
Other direct taxes	42	38	48	37	99	157	203	433	299	14

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

Heading 2000: Starting from 2015, Social Security Contribution data is given as a lump sum.

Heading 5111: Starting from 2015, VAT (GST, Goods and Services Tax) is sourced from the IMF’s Government Finance Statistics dataset. GST was abolished by the government in 2018 and replaced by sales tax and service tax.

Source: Ministry of Finance of Malaysia; Social Security Organisation of Malaysia (PERKESO).

Table ‎4.20. Maldives: Details of tax revenue

Million MVR

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Total tax revenue		1 659	2 905	12 154	14 621	15 710	16 389	10 870	14 598	19 393
1000 Taxes on income, profits and capital gains		66	203	3 186	3 327	3 275	3 513	3 654	2 739	4 307
1100 Of individuals		0	0	0	0	0	0	83	217	316
1110 On income and profits		0	0	0	0	0	0	83	217	316
1120 On capital gains		0	0	0	0	0	0	0	0	0
1200 Corporate		66	203	3 186	3 327	3 275	3 513	3 571	2 522	3 991
1210 On profits		66	203	3 186	3 327	3 275	3 513	3 571	2 522	3 991
Business profit tax		0	0	2 674	2 107	2 078	2 210	2 134	1 106	2 148
Bank profit tax		66	203	513	650	564	614	954	675	901
Withholding tax		0	0	0	570	633	688	484	741	942
1220 On capital gains of corporates		0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200		0	0	0	0	0	0	0	0	0
2000 Social security contributions		0	0	0	0	0	0	0	0	0
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce
4000 Taxes on property		3	13	33	96	40	31	1	7	4
4100 Recurrent taxes on immovable property		0	0	0	0	0	0	0	0	0
4110 Households
4120 Others
4200 Recurrent taxes on net wealth		0	0	0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes		0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions		3	13	33	96	40	31	1	7	4
4500 Other non-reccurrent taxes on property		0	0	0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property		0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services		1 591	2 689	8 935	11 198	12 395	12 845	7 214	11 852	15 082
5100 Taxes on production, sale, transfer, etc		1 591	2 689	8 935	11 198	12 395	12 845	7 214	11 852	15 082
5110 General taxes on goods and services		0	0	6 054	6 882	7 689	7 748	4 307	7 733	9 781
5111 Value added taxes		0	0	6 054	6 882	7 689	7 748	4 307	7 733	9 781
Tourism Goods and Services Tax		0	0	4 150	4 199	4 783	4 903	2 220	5 248	6 597
Goods and Services Tax		0	0	1 904	2 683	2 906	2 845	2 087	2 486	3 184
5112 Sales tax		0	0	0	0	0	0	0	0	0
5113 Other		0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services		1 591	2 689	2 880	4 316	4 706	5 097	2 908	4 119	5 301
5121 Excises		0	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies		0	0	0	0	0	0	0	0	0
5123 Customs and import duties		1 246	2 056	2 346	2 799	3 149	3 412	2 264	2 843	3 497
5124 Taxes on exports		0	0	0	114	102	103	9	0	0
Remittance tax		0	0	0	114	102	103	9	0	0
5125 Taxes on investment goods		0	0	0	0	0	0	0	0	0
5126 Taxes on specific services		345	633	534	1 402	1 455	1 582	635	1 276	1 804
Green tax		0	0	37	696	811	851	352	802	973
Airport service charge		0	36	497	706	645	731	283	473	831
Tourism tax		345	597	1	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions		0	0	0	0	0	0	0	0	0
5128 Other taxes		0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120		0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities		0	0	0	0	0	0	0	0	0
5210 Recurrent taxes		0	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles		0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles		0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods		0	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes		0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200		0	0	0	0	0	0	0	0	0
6000 Other taxes		0	0	0	0	0	0	0	0	0
6100 Paid solely by business		0	0	0	0	0	0	0	0	0
6200 Other		0	0	0	0	0	0	0	0	0

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

Heading 5124: Chapter 11 of the Employment Act of Maldives under which "Remittance Tax" was imposed was repealed on 1 January 2020.

Heading 5126: "Airport Service Charges/Departure Tax" has included Airport Service Charges between 2005 and 2021 and included Departure Tax since 2022.

Source: Ministry of Finance, Maldives.

Table ‎4.21. Marshall Islands: Details of tax revenue

Thousand USD

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue		24 386	45 385	50 700	56 281	59 675	63 752	64 538	65 849	68 188
1000 Taxes on income, profits and capital gains		10 894	10 812	13 800	14 782	15 065	16 258	16 429	17 411	16 713
1100 Of individuals		10 894	10 812	13 800	14 782	15 065	16 258	16 429	17 411	16 713
1110 On income and profits of individuals		10 894	10 812	13 800	14 782	15 065	16 258	16 429	17 411	16 713
Income tax payable by Marshallese		6 738	7 491	8 786	9 472	9 828	9 975	10 918	11 705	11 649
Income tax payable by expat		4 156	3 321	5 014	5 310	5 237	6 283	5 511	5 706	5 064
1120 On capital gains of individuals
1200 Corporate		0	0	0	0	0	0	0	0	0
1210 On profits of corporates
1220 On capital gains of corporates
1300 Unallocable between 1100 and 1200		0	0	0	0	0	0	0	0	0
2000 Social security contributions			19 836	21 797	25 918	27 535	28 858	31 001	30 406	32 266
2100 Employees			11 020	12 204	13 982	14 747	15 454	15 542	15 904	16 769
2110 On a payroll basis of employees SSC
2120 On an income tax basis of employees SSC
2200 Employers			0	0	0	0	0	0	0	0
2210 On a payroll basis of employers SSC
2220 On an income tax basis of employers SSC
2300 Self-employed or non-employed			8 817	9 593	11 936	12 788	13 403	15 460	14 501	15 497
2310 On a payroll basis of self/non-employed SSC
2320 On an income tax basis of self/non-employed SSC
2400 Unallocable between 2100, 2200 and 2300 SSC			0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC
3000 Taxes on payroll and workforce		131	307	424	564	584	706	0	0	643
4000 Taxes on property		379	240	641	682	709	703	752	710	112
4100 Recurrent taxes on immovable property		379	240	641	682	709	703	752	710	104
4110 Households recurrent taxes on immovable property
4120 Other than households recurrent taxes on immovable property
4200 Recurrent taxes on net wealth		0	0	0	0	0	0	0	0	0
4210 Individual recurrent taxes on net wealth
4220 Corporate recurrent taxes on net wealth
4300 Estate, inheritance and gift taxes		0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions		0	0	0	0	0	0	0	0	8
4500 Non-recurrent taxes on property		0	0	0	0	0	0	0	0	0
4510 Non-recurrent taxes on net wealth
4520 Non-recurrent taxes on property other than net wealth
4600 Other recurrent taxes on property except 4100 and 4200		0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services		12 774	13 973	13 934	14 210	15 652	17 111	16 189	17 303	18 259
5100 Taxes on production, sale, transfer, etc		12 712	13 931	13 883	14 156	15 593	17 057	16 130	17 232	18 151
5110 General taxes		3 836	6 151	5 617	5 596	7 096	7 576	6 895	7 418	7 963
5111 Value added taxes		0	0	0	0	0	0	0	0	0
5112 Sales tax		0	0	0	0	0	0	0	0	0
5113 Other		3 836	6 151	5 617	5 596	7 096	7 576	6 895	7 418	7 963
Business Gross Revenue Tax (BGRT) on residents		3 703	6 057	5 447	5 206	6 782	7 269	6 367	6 674	7 065
Business Gross Revenue Tax (BGRT) on non-residents		133	94	170	390	314	307	528	744	898
5120 Taxes on specific goods and services		8 876	7 780	8 266	8 560	8 497	9 481	9 235	9 814	10 188
5121 Excises		0	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies		0	0	0	0	0	0	0	0	0
5123 Customs and import duties		8 830	7 722	8 158	8 466	8 391	9 361	9 266	9 808	10 105
General import duties		6 360	6 094	6 525	6 522	6 551	7 312	7 199	7 528	8 049
Import duties for College of the Marshall Islands (CMI)		1 408	934	1 134	1 331	1 231	1 525	1 620	1 691	1 465
Import duty on fuel		1 062	694	500	613	609	524	447	589	591
5124 Taxes on exports		0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods		0	0	0	0	0	0	0	0	0
5126 Taxes on specific services		46	58	108	94	106	120	- 31	6	83
Hotel Gross Revenue Tax		46	58	108	94	106	120	- 31	6	83
5127 Other taxes on internat. trade and transactions		0	0	0	0	0	0	0	0	0
5128 Other taxes		0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120		0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities		62	42	51	54	59	54	59	71	108
5210 Recurrent taxes on use of goods and perform activities		62	42	51	54	59	54	59	71	108
5211 Recurrent taxes paid by households: motor vehicles		58	40	49	52	56	51	57	68	69
5212 Recurrent taxes paid by others: motor vehicles		0	0	0	0	0	0	0	0	0
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles		4	2	2	2	3	3	2	3	39
5220 Non-recurrent taxes on use of goods and perform activities		0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200		0	0	0	0	0	0	0	0	0
6000 Other taxes		208	218	104	126	131	117	166	19	195
6100 Paid solely by business		208	218	104	126	131	117	166	19	195
6200 Other taxes not solely paid by business		0	0	0	0	0	0	0	0	0

Note: .. Not available

Data are reported on a fiscal year basis beginning 1st October. For example, the data for 2022 represent the period from October 2021 to September 2022.

The data are on a cash basis

Local government revenue data are not available.

Heading 2000: Social security contributions are not available before 2008. The figures are estimated for 2022 due to data availability issue.

Source: Ministry of Finance of the Republic of the Marshall Islands; The Marshall Islands Social Security Administration.

Table ‎4.22. Mongolia: Details of tax revenue

Billion MNT

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue			2 470	4 567	6 005	7 788	9 033	7 888	10 724	13 473
1000 Taxes on income, profits and capital gains			975	1 043	1 613	2 091	2 556	2 227	3 326	3 827
1100 Of individuals			161	523	651	814	895	829	1 115	1 312
1110 On income and profits			161	523	651	814	895	829	1 115	1 312
1120 On capital gains			0	0	0	0	0	0	0	0
1200 Corporate			814	520	962	1 277	1 661	1 398	2 212	2 515
1210 On profits			814	520	962	1 277	1 661	1 398	2 212	2 515
Corporate tax income revenue			391	520	962	1 277	1 661	1 398	2 212	2 515
Windfall profit tax			423	0	0	0	0	0	0	0
1220 On capital gains of corporates			0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200			0	0	0	0	0	0	0	0
2000 Social security contributions			323	1 057	1 259	1 569	1 787	1 487	2 205	2 934
2100 Employees			170	465	535	541	701	523	855	1 068
2110 On a payroll basis
2120 On an income tax basis
2200 Employers			129	494	578	640	776	464	790	1 182
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed			0	0	0	0	0	0	0	0
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300			24	99	146	388	310	500	560	684
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce			0	0	0	0	0	0	0	0
4000 Taxes on property			47	125	157	168	222	228	290	367
4100 Recurrent taxes on immovable property			33	54	62	67	110	120	144	188
4110 Households
4120 Others
4200 Recurrent taxes on net wealth			14	72	94	102	112	108	132	160
4210 Individual			0	0	0	0	0	0	0	0
4220 Corporate			14	72	94	102	112	108	132	160
4300 Estate, inheritance and gift taxes			0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions			0	0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property			0	0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property			0	0	0	0	0	0	14	18
5000 Taxes on goods and services			1 125	2 341	2 976	3 960	4 469	3 946	4 903	6 346
5100 Taxes on production, sale, transfer, etc			1 048	2 129	2 686	3 671	4 182	3 768	4 649	6 104
5110 General taxes on goods and services			579	1 141	1 618	2 196	2 486	2 209	2 838	3 946
5111 Value added taxes			579	1 141	1 618	2 196	2 486	2 209	2 838	3 946
Domestic VAT			208	558	734	898	1 088	1 053	1 230	1 527
Import VAT			423	684	1 032	1 411	1 633	1 504	1 902	2 751
VAT refunds			- 51	- 102	- 148	- 114	- 235	- 348	- 294	- 331
5112 Sales tax			0	0	0	0	0	0	0	0
5113 Other			0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services			469	989	1 067	1 475	1 696	1 559	1 811	2 158
5121 Excises			276	641	532	768	880	794	844	867
Alcoholic drinks (excluding beer)			93	222	153	174	197	174	190	262
Beer			17	27	27	29	32	28	40	47
Tobacco			11	33	126	123	142	150	154	170
Vehicles			55	27	89	214	232	172	203	282
Fuel and gasoline			100	332	137	227	277	270	257	108
5122 Profits of fiscal monopolies			0	0	0	0	0	0	0	0
5123 Customs and import duties			193	328	512	682	790	741	939	1 256
5124 Taxes on exports			0	0	0	0	0	0	0	0
5125 Taxes on investment goods			0	0	0	0	0	0	0	0
5126 Taxes on specific services			0	19	23	25	26	24	28	35
5127 Other taxes on internat. trade and transactions			0	0	0	0	0	0	0	0
5128 Other taxes			0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120			0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities			77	212	290	289	286	178	255	242
5210 Recurrent taxes			74	192	253	246	237	146	207	215
5211 Paid by households: motor vehicles			10	32	36	38	41	46	53	58
5212 Paid by others: motor vehicles			0	0	0	0	0	0	0	0
5213 Paid in respect of other goods			63	160	218	208	196	100	153	157
5220 Non-recurrent taxes			3	19	37	42	49	32	48	27
5300 Unallocable between 5100 and 5200			0	0	0	0	0	0	0	0
6000 Other taxes			0	0	0	0	0	0	0	0
6100 Paid solely by business			0	0	0	0	0	0	0	0
6200 Other			0	0	0	0	0	0	0	0

Note: .. Not available

Year ending 31st December.

Data are on a cash basis.

Source: Ministry of Finance of Mongolia.

Table ‎4.23. Nauru: Details of tax revenue

Thousand AUD

	1997	2000	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue				21 459	42 087	56 565	80 022	81 014	76 050	66 763
1000 Taxes on income, profits and capital gains				12 590	27 320	39 731	62 927	63 468	55 419	49 337
1100 Of individuals				0	0	0	0	0	0	0
1110 On income and profits				0	0	0	0	0	0	0
1120 On capital gains				0	0	0	0	0	0	0
1200 Corporate				0	0	0	0	0	0	0
1210 On profits				0	0	0	0	0	0	0
1220 On capital gains of corporates				0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200				12 590	27 320	39 731	62 927	63 468	55 419	49 337
Employment Services Tax				10 131	8 657	17 531	19 935	19 518	15 573	12 623
Business Tax				2 459	18 663	22 200	42 992	43 950	39 846	36 714
2000 Social security contributions				0	0	0	0	0	0	0
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce				0	0	0	0	0	0	0
4000 Taxes on property				0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property
4110 Households
4120 Others
4200 Recurrent taxes on net wealth
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions
4500 Other non-reccurrent taxes on property
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property
5000 Taxes on goods and services				8 869	14 767	16 834	17 094	17 546	20 631	17 426
5100 Taxes on production, sale, transfer, etc				8 200	14 011	15 750	15 953	16 446	19 251	16 194
5110 General taxes on goods and services				0	0	0	0	0	0	0
5111 Value added taxes				0	0	0	0	0	0	0
5112 Sales tax				0	0	0	0	0	0	0
5113 Other				0	0	0	0	0	0	0
5120 Taxes on specific goods and services				8 200	14 011	15 750	15 953	16 446	19 251	16 194
5121 Excises				0	0	0	0	0	0	0
5122 Profits of fiscal monopolies				0	0	0	0	0	0	0
5123 Customs and import duties				5 121	12 055	10 000	11 604	13 105	16 588	12 565
5124 Taxes on exports				0	0	0	0	0	0	0
5125 Taxes on investment goods				0	0	0	0	0	0	0
5126 Taxes on specific services				3 079	1 955	5 750	4 349	3 341	2 663	3 629
DCA Departure tax				615	259	1 747	811	0	0	391
DCA Pax levy				689	289	1 846	949	0	0	475
Telecom tax				1 775	1 407	2 158	2 589	3 341	2 663	2 763
5127 Other taxes on internat. trade and transactions				0	0	0	0	0	0	0
5128 Other taxes				0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120				0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities				670	757	1 084	1 142	1 100	1 380	1 232
5210 Recurrent taxes				286	334	455	700	479	457	554
5211 Paid by households: motor vehicles				0	0	0	0	0	0	0
5212 Paid by others: motor vehicles				0	0	32	44	93	124	104
5213 Paid in respect of other goods				286	334	423	656	386	333	450
5220 Non-recurrent taxes				384	423	629	442	621	922	678
5300 Unallocable between 5100 and 5200				0	0	0	0	0	0	0
6000 Other taxes				0	0	0	0	0	0	0
6100 Paid solely by business
6200 Other

Note: .. Not available

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

Source: Nauru Revenue Office.

Table ‎4.24. New Zealand: Details of tax revenue

Million NZD

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue	39 765	59 358	62 310	86 535	92 593	99 849	99 619	115 596	125 731	133 879
1000 Taxes on income, profits and capital gains	23 861	37 379	33 494	48 109	51 489	56 220	54 913	65 298	73 629	79 341
1100 Taxes on income, profits and capital gains of individuals	17 126	24 373	23 519	31 844	35 004	37 514	39 574	44 494	51 398	55 589
1110 On income and profits of individuals	17 126	24 373	23 519	31 844	35 004	37 514	39 574	44 494	51 398	55 589
1120 On capital gains of individuals	0	0	0	0	0	0	0	0	0	0
1200 Taxes on income, profits and capital gains of corporates	4 914	9 957	7 609	13 461	13 584	15 559	12 415	17 819	19 771	20 416
1210 On profits of corporates	4 914	9 957	7 609	13 461	13 584	15 559	12 415	17 819	19 771	20 416
1220 On capital gains of corporates	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	1 821	3 049	2 366	2 804	2 901	3 147	2 924	2 985	2 460	3 336
NRWT	760	1 096	467	594	619	651	570	470	514	572
Property speculation	0	0	0	0	0	0	0	0	0	0
Absentee income tax	0	0	0	0	0	0	0	0	0	0
Interest	990	1 879	1 704	1 468	1 530	1 659	1 528	999	841	1 658
Dividends	71	74	195	742	752	837	826	1 516	1 105	1 106
Other	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions (SSC)	0	0	0	0	0	0	0	0	0	0
2100 Employees SSC
2110 On a payroll basis of employees SSC
2120 On an income tax basis of employees SSC
2200 Employers SSC	0	0	0	0	0	0	0	0	0	0
2210 On a payroll basis of employers SSC
2220 On an income tax basis of employers SSC
2300 Self-employed or non-employed SSC	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis of self/non-employed SSC
2320 On an income tax basis of self/non-employed SSC
2400 Unallocable between 2100, 2200 and 2300 SSC	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis unallocable between 2100, 2200 and 2300 SSC
2420 On an income tax basis unallocable between 2100, 2200 and 2300 SSC
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	2 112	2 911	4 119	5 257	5 533	5 835	6 137	6 359	6 974	7 515
4100 Recurrent taxes on immovable property	2 049	2 825	4 031	5 178	5 426	5 730	6 036	6 271	6 877	7 390
Local govt rates and services	2 049	2 825	4 031	5 178	5 426	5 730	6 036	6 271	6 877	7 390
Land tax	0	0	0	0	0	0	0	0	0	0
4110 Households recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4120 Other than households recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual recurrent taxes on net wealth
4220 Corporate recurrent taxes on net wealth
4300 Estate, inheritance and gift taxes	2	3	2	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	0	0	0	0	0	0	0	0	0	0
4320 Gift taxes	2	3	2	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	61	83	86	79	107	105	101	88	97	125
Instrument duty	51	75	82	79	107	105	101	88	97	125
Cheque duty	10	8	4	0	0	0	0	0	0	0
4500 Non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 Non-recurrent taxes on net wealth
4520 Non-recurrent taxes on property other than net wealth
4600 Other recurrent taxes on property except 4100 and 4200	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	13 792	19 054	24 692	33 162	35 570	37 792	38 567	43 938	45 127	47 022
5100 Taxes on production, sale, transfer, etc	12 887	17 822	23 107	30 916	33 210	35 262	35 996	41 122	42 352	44 704
5110 General taxes on goods and services	9 885	14 133	19 143	25 847	27 951	29 521	30 259	35 397	36 858	39 707
5111 Value added taxes	9 885	14 133	19 143	25 847	27 951	29 521	30 259	35 397	36 858	39 707
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
Motor vehicles	0	0	0	0	0	0	0	0	0	0
Other sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other (than value added and sales tax)	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	3 002	3 689	3 964	5 069	5 259	5 741	5 737	5 725	5 494	4 997
5121 Excises	2 148	2 305	1 782	2 222	2 204	2 613	2 460	2 111	1 729	943
On alcoholic beverages	436	516	622	684	699	722	710	780	738	789
Beer	201	264	207	265	265	274	268	308	374	398
Wine	100	154	181	218	227	225	221	229	186	195
Spirits	135	98	234	201	207	223	221	243	178	196
Tobacco	764	834	220	352	399	483	485	45	2	0
Motor vehicles	0	0	0	0	0	0	0	0	0	0
Refined sugar	0	0	0	0	0	0	0	0	0	0
CA petroleum fuels	810	852	872	1 137	1 057	1 201	1 075	1 084	802	- 35
NRF fuel excise	0	0	0	0	0	0	0	0	0	0
Local petroleum fuels	27	30	32	25	23	181	167	179	161	166
CA mileage tax	0	0	0	0	0	0	0	0	0	0
NRF mileage tax	0	0	0	0	0	0	0	0	0	0
Road user charges	0	0	0	0	0	0	0	0	0	0
Energy resources levy	111	73	36	24	26	26	23	23	26	23
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	648	1 083	1 916	2 550	2 738	2 814	3 001	3 292	3 493	3 717
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	206	301	266	297	317	314	276	322	272	337
Lottery (national)	167	256	253	281	301	299	266	314	269	333
Lottery (overseas)	0	0	0	0	0	0	0	0	0	0
Racing	39	45	13	16	16	15	10	8	3	4
Film hire tax	0	0	0	0	0	0	0	0	0	0
Domestic air travel tax	0	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive	0	0	0	0	0	0	0	0	0	0
Foreign fishing vessels tax	0	0	0	0	0	0	0	0	0	0
Foreign travel tax	0	0	0	0	0	0	0	0	0	0
International departure tax	0	0	0	0	0	0	0	0	0	0
5128 Other taxes not included within 5121 to 5127 inclusive	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	905	1 232	1 585	2 246	2 360	2 530	2 571	2 816	2 775	2 318
5210 Recurrent taxes on use of goods and perform activities	905	1 232	1 585	2 246	2 360	2 530	2 571	2 816	2 775	2 318
Motor vehicle registration	181	221	172	223	227	227	226	231	234	235
Heavy traffic fees	532	731	1 016	1 469	1 551	1 673	1 716	1 930	1 840	1 359
Accident compensation levies	0	0	0	0	0	0	0	0	0	0
5211 Recurrent taxes paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
5212 Recurrent taxes paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles	192	280	397	554	582	630	629	655	701	724
Local authority fees and charges	192	280	397	554	582	630	629	655	701	724
5220 Non-recurrent taxes on use of goods and perform activities	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000	0	14	5	7	1	2	2	1	1	1
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other taxes not solely paid by business	0	14	5	7	1	2	2	1	1	1

Note: .. Not available

For the years before 1989 data are on a fiscal year basis ending 31st March. The figures provided for 1989 and onwards relate to the financial year ending 30th June of the following year.

From 1993, data are on accrual basis.

Heading 1000: Tax credits to exporters under the export incentives schemes are non-wastable, but that part of the excess of tax liability paid out to taxpayers is not identifiable.

Heading 1100: The figures up to 1969 include revenues collected by a social security income tax. The base of this tax was the same as the ordinary income tax base and the two have now been incorporated into a single income tax.

Heading 5121: From October 1986 incorporates that portion of the selective impost on wine, spirits, tobacco and motor vehicles which was formerly collected and reported as sales tax. The revenue collected on those imported goods which are subject to the equivalent of the domestic excise has been classified as excise duty. In this respect, there is a discontinuity between the excises recorded before and after October 1986.

Heading 5210: The other local authority licence fees include some small items which could be regarded as non-tax revenues.

Heading for non-wastable tax credits 1110 comprises four Family assistance tax credits. The total in item 1100 is net of the tax expenditure component but not net of the transfer component.

Source: Statistics New Zealand.

Table ‎4.25. Pakistan: Details of tax revenue

Million PKR

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue				3 969 248	4 469 282	4 477 136	4 751 049	5 742 821	6 925 347	8 423 640
1000 Taxes on income, profits and capital gains				1 343 197	1 536 636	1 445 594	1 524 252	1 731 860	2 280 470	3 272 402
1100 Of individuals
1110 On income and profits
1120 On capital gains
1200 Corporate
1210 On profits
1220 On capital gains of corporates
1300 Unallocable between 1100 and 1200				1 343 197	1 536 636	1 445 594	1 524 252	1 731 860	2 280 470	3 272 402
2000 Social security contributions				0	0	0	0	0	0	0
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce				0	0	0	0	0	0	0
4000 Taxes on property				45 203	68 305	77 422	68 799	55 217	70 888	65 191
Other taxes on property				7 036	5 551	7 026	9 651	0	0	0
4100 Recurrent taxes on immovable property				0	0	0	0	0	0	0
4110 Households
4120 Others
4200 Recurrent taxes on net wealth				0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes				0	0	0	0	0	0	0
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions				38 167	62 754	70 396	59 148	55 217	70 888	65 191
Stamp duties				38 167	62 754	70 396	59 148	55 217	70 888	65 191
4500 Other non-reccurrent taxes on property				0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property				0	0	0	0	0	0	0
5000 Taxes on goods and services				2 498 665	2 782 433	2 857 677	3 050 890	3 831 206	4 433 346	4 959 976
5100 Taxes on production, sale, transfer, etc				2 477 383	2 758 310	2 832 827	3 032 911	3 804 427	4 397 127	4 928 271
5110 General taxes on goods and services				1 494 052	1 715 170	1 667 768	1 829 790	2 283 831	2 887 576	3 009 109
5111 Value added taxes				1 494 052	1 715 170	1 667 768	1 829 790	2 283 831	2 887 576	3 009 109
Sales tax				1 323 261	1 491 310	1 464 887	1 596 821	1 990 186	2 531 856	2 592 136
Sales tax on services				170 791	223 860	202 881	232 969	293 645	355 720	416 973
5112 Sales tax				0	0	0	0	0	0	0
5113 Other				0	0	0	0	0	0	0
5120 Taxes on specific goods and services				983 331	1 043 140	1 165 059	1 203 121	1 520 596	1 509 551	1 919 162
5121 Excises				487 313	434 815	479 662	576 743	755 412	500 053	984 339
Excise duty				205 205	214 431	242 865	258 113	285 290	329 874	379 398
Petroleum levy				166 697	178 874	206 308	293 681	424 654	127 529	579 910
Petroleum levy on LPG				0	2 122	3 714	3 247	3 507	3 659	3 419
Gas infrastructure development cess				42 149	15 176	21 471	9 346	19 438	18 619	10 940
Natural gas development surcharge				73 262	24 212	5 304	12 356	22 523	20 372	10 672
5122 Profits of fiscal monopolies				0	0	0	0	0	0	0
5123 Customs and import duties				496 018	608 325	685 397	626 378	765 184	1 009 498	934 823
5124 Taxes on exports				0	0	0	0	0	0	0
5125 Taxes on investment goods				0	0	0	0	0	0	0
5126 Taxes on specific services				0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions				0	0	0	0	0	0	0
5128 Other taxes				0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120				0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities				21 282	24 123	24 850	17 979	26 779	36 219	31 705
5210 Recurrent taxes				21 282	24 123	24 850	17 979	26 779	36 219	31 705
5211 Paid by households: motor vehicles				21 282	24 123	24 850	17 979	26 779	36 219	31 705
5212 Paid by others: motor vehicles				0	0	0	0	0	0	0
5213 Paid in respect of other goods				0	0	0	0	0	0	0
5220 Non-recurrent taxes				0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200				0	0	0	0	0	0	0
6000 Other taxes				82 183	81 908	96 443	107 108	124 538	140 643	126 071
6100 Paid solely by business				0	0	0	0	0	0	0
6200 Other				82 183	81 908	96 443	107 108	124 538	140 643	126 071

Note: .. Not available

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

The data are on a cash basis.

Heading 1000: The figures refer to total direct taxes, consisting primarily of income tax and Workers Welfare Fund, both of which are classified as taxes on income and profits according to the OECD Revenue Statistics Interpretative Guide.

Heading 4000: Other taxes on property data are not available separately after 2019. They are included in other local tax revenues classified under heading 6200.

Heading 5121: Excise duty is levied by both federal government and provincial governments. The segregation is not available before 2020, therefore excise duty is attributed entirely to the federal government during this period as the federal portion accounts for the majority according to current segregation.

Source: Pakistan Bureau of Statistics.

Table ‎4.26. Papua New Guinea: Details of tax revenue

Million PGK

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Total tax revenue	1 367	3 870	6 573	9 142	9 141	10 476	10 918	9 802	11 129	16 454
1000 Taxes on income, profits and capital gains	936	2 615	4 562	5 956	5 317	6 119	6 070	5 669	6 356	11 252
1100 Of individuals	552	842	1 553	3 037	3 094	3 102	3 212	3 517	3 468	3 652
1110 On income and profits
1120 On capital gains
1200 Corporate
1210 On profits	384	1 772	3 009	2 919	2 224	3 017	2 858	2 151	2 888	7 600
Corporate Income Tax	262	518	1 201	2 375	1 794	1 933	1 697	1 554	1 690	2 757
Mining and Petroleum Tax	0	1 076	1 476	169	114	775	761	183	635	4 036
Royalty tax	2	3	6	11	26	26	26	30	30	31
Management tax	1	2	4	7	17	18	17	20	20	20
Dividend witholding tax	54	155	279	195	182	155	215	216	366	681
Interest witholding tax	64	18	42	162	91	111	128	135	127	55
Non-Resident Insuers Withholding Tax	0	0	0	0	0	0	15	13	20	20
1220 On capital gains of corporates	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce	1	2	2	0	11	9	2	0	1	1
4000 Taxes on property	44	47	65	51	42	100	47	43	1	30
4100 Recurrent taxes on immovable property	0	0	0	0	0	0	0	0	0	0
4110 Households
4120 Others
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions	44	47	65	51	42	100	47	43	1	30
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	387	1 206	1 945	3 134	3 770	4 248	4 800	4 090	4 771	5 170
5100 Taxes on production, sale, transfer, etc	386	1 205	1 944	3 134	3 763	4 245	4 797	4 089	4 760	5 167
5110 General taxes on goods and services	325	537	874	1 637	1 905	2 087	2 270	2 088	2 464	2 510
5111 Value added taxes	321	532	865	1 571	1 869	2 067	2 253	2 079	2 457	2 475
Goods and services tax (inland collection)	177	371	629	1 068	1 131	1 120	1 368	1 325	1 451	1 694
Goods and services tax (port collection)	144	161	236	503	1 299	1 089	1 106	982	1 104	1 112
Goods and services tax (refunds)	0	0	0	0	- 267	- 288	- 276	- 228	- 98	- 331
Goods and services tax (IRC Trust)	0	0	0	0	- 294	146	54	0	0	0
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	4	6	9	66	36	20	17	9	7	35
5120 Taxes on specific goods and services	61	667	1 070	1 497	1 858	2 157	2 527	2 001	2 296	2 657
5121 Excises		334	611	802	1 105	1 075	1 361	1 075	1 281	1 404
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties		101	189	243	249	370	411	363	386	480
5124 Taxes on exports		136	174	316	297	392	398	401	399	436
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	61	95	97	136	193	228	256	163	229	336
Gaming taxes	58	92	93	126	179	205	227	158	228	328
Departure tax	3	3	4	9	14	23	29	5	1	8
5127 Other taxes on internat. trade and transactions	0	0	0	0	14	93	102	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	1	1	1	0	7	3	3	0	12	2
5210 Recurrent taxes	1	1	1	0	6	2	3	0	11	2
5211 Paid by households: motor vehicles	0	0	0	0	6	2	2	0	11	2
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	1	1	1	0	0	0	1	0	0	0
5220 Non-recurrent taxes	0	0	0	0	1	1	1	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business
6200 Other

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

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

Figures are not available for 2000 and 2001 as the data are incomplete and do not include customs revenues for these two years.

Corporate Income Tax: includes revenues from Non-Resident Insurers Withholding Tax until 2019.

Source: Department of Finance; PNG Custom Service; Internal Revenue Commission.

Table ‎4.27. Philippines: Details of tax revenue

Million PHP

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue	564 322	863 579	1 333 696	2 456 162	2 778 684	3 176 982	3 525 101	3 203 314	3 505 811	4 049 708
1000 Taxes on income, profits and capital gains	217 797	344 954	523 186	990 968	1 105 874	1 126 014	1 257 602	1 156 254	1 159 792	1 347 216
1100 Of individuals	83 005	118 582	167 605	344 081	391 049	386 748	499 450	467 997	526 961	679 599
1110 On income and profits	78 228	113 549	158 325	325 446	367 166	359 901	473 098	448 714	497 319	646 288
1120 On capital gains	4 777	5 033	9 280	18 635	23 883	26 847	26 352	19 283	29 642	33 311
1200 Corporate	116 980	190 628	328 446	615 493	683 092	702 415	716 690	646 695	594 440	618 703
1210 On profits	114 871	188 876	324 595	605 727	676 031	692 067	706 474	641 242	585 261	609 410
1220 On capital gains of corporates	2 110	1 752	3 851	9 766	7 061	10 348	10 215	5 453	9 180	9 292
1300 Unallocable between 1100 and 1200	17 812	35 744	27 135	31 395	31 732	36 851	41 462	41 563	38 391	48 914
2000 Social security contributions	74 180	107 880	168 434	343 545	372 421	433 582	503 275	503 075	563 586	615 300
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers	19 918	23 269	34 045	101 003	111 496	128 526	149 542	151 216	172 691	177 440
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300	54 262	84 611	134 389	242 542	260 925	305 056	353 733	351 859	390 895	437 861
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	17 401	29 463	40 418	65 409	77 961	82 940	87 364	85 098	99 733	106 329
4100 Recurrent taxes on immovable property	14 947	25 697	33 224	49 973	61 583	66 041	70 049	70 863	78 196	85 270
Real property tax (local government)	14 947	25 697	33 224	49 973	61 583	66 041	70 049	70 863	78 196	85 270
4110 Households
4120 Others
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes	480	1 017	1 981	6 638	7 467	7 155	7 219	4 854	9 910	11 834
4310 Estate and inheritance taxes	302	693	1 451	4 723	5 001	3 654	3 299	2 100	4 618	5 305
4320 Gift taxes	178	324	531	1 915	2 466	3 501	3 920	2 754	5 292	6 529
4400 Taxes on financial and capital transactions	1 974	2 749	5 213	8 798	8 910	9 744	10 095	9 380	11 627	9 224
Stock transactions (RA 7717)	1 974	2 749	5 213	8 798	8 910	9 744	10 095	9 380	11 627	9 224
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	237 243	344 362	549 889	962 763	1 118 976	1 365 047	1 496 801	1 306 841	1 486 869	1 771 997
5100 Taxes on production, sale, transfer, etc	234 202	337 155	540 594	949 396	1 103 612	1 349 435	1 481 146	1 295 205	1 469 562	1 753 381
5110 General taxes on goods and services	96 136	156 667	330 793	619 115	702 012	784 228	832 787	677 415	770 512	1 026 468
5111 Value added taxes	96 136	156 667	330 793	619 115	702 012	784 228	832 787	677 415	770 512	1 026 468
Domestic VAT	53 879	87 855	173 284	331 414	365 235	358 169	406 084	351 849	385 666	481 041
VAT on imports	42 257	68 813	157 509	287 701	336 776	426 059	426 703	325 565	384 846	545 427
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	138 066	180 487	209 802	330 281	401 600	565 207	648 359	617 790	699 050	726 913
5121 Excises	63 954	76 415	88 247	208 791	270 346	383 438	447 062	426 853	483 519	515 713
Domestic excises	61 677	61 816	67 203	163 505	209 493	290 612	317 267	296 169	317 689	312 229
Alcohol products	12 997	17 012	21 781	50 272	61 050	68 809	76 999	77 917	90 128	101 218
Tobacco products	17 427	23 709	31 730	95 055	125 910	136 005	147 633	149 651	176 486	160 301
Petroleum products	28 297	18 709	9 832	13 111	15 512	39 002	42 709	27 602	7 370	220
Automobiles	0	0	0	3 128	4 308	5 814	5 523	2 310	2 778	5 553
Mineral products	243	251	1 306	1 758	2 251	4 918	5 453	5 900	7 872	8 871
Others	2 712	2 134	2 555	181	462	36 064	38 952	32 789	33 054	36 067
Excises on imports	2 277	14 599	21 044	45 286	60 853	92 825	129 795	130 684	165 830	203 485
Alcohol products		1 307	2 807	1 520	1 888	2 293	2 746	2 011	2 349	4 848
Tobacco products		312	167	1	949	498	147	419	233	380
Petroleum products		9 606	9 260	10 866	15 696	43 964	85 709	100 281	136 541	155 391
Automobiles		2 711	8 114	32 391	41 485	41 446	34 006	19 273	18 263	33 130
Mineral products		0	101	264	282	1 338	3 006	4 316	4 651	4 797
Others		663	596	244	554	3 286	4 181	4 385	3 793	4 939
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	50 472	71 154	80 687	63 379	60 555	74 227	73 812	81 436	92 887	113 508
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	23 639	32 919	40 868	58 111	70 700	107 543	127 484	109 501	122 644	97 692
Banks and financial institutions	9 538	14 892	22 857	29 602	33 471	33 087	50 876	45 350	48 643	55 005
Travel tax (CHED/NCAA)	1 043	1 164	1 512	1 694	2 894	3 084	3 487	1 203	42	942
Immigration tax (BID)	47	40	59	87	115	165	241	69	36	78
Other	13 011	16 823	16 440	26 728	34 220	71 207	72 880	62 879	73 923	41 667
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	3 041	7 207	9 295	13 367	15 364	15 612	15 655	11 636	17 307	18 616
5210 Recurrent taxes	3 041	7 207	9 295	13 367	15 364	15 612	15 655	11 636	17 307	18 616
LTO-Motor Vehicle Users' Tax	3 041	7 207	9 295	13 367	15 364	15 612	15 655	11 636	17 307	18 616
5211 Paid by households: motor vehicles
5212 Paid by others: motor vehicles
5213 Paid in respect of other goods
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	17 702	36 921	51 768	93 475	103 452	169 400	180 059	152 046	195 831	208 865
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	17 702	36 921	51 768	93 475	103 452	169 400	180 059	152 046	195 831	208 865
Documentary Stamp Tax	16 170	29 431	42 629	80 151	85 916	139 168	145 970	124 521	156 734	172 921
DENR-Forest charges	175	84	239	136	164	192	250	322	493	234
Miscellaneous taxes	1 356	4 543	4 391	5 888	9 086	19 708	22 684	18 244	26 636	21 823
Other taxes (local government)	0	2 863	4 509	7 300	8 286	10 331	11 155	8 960	11 968	13 887

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

Heading 5121: The category "Others" cover excise taxes from sweetened beverages, cosmetic procedures, and non-essentials or miscellaneous goods. Separate line for automobile excise tax collection is available from 2011 onwards. For 1990 to 2010, automobile excise tax collection is aggregated in "Others" along with non-essentials/miscellaneous articles.

Source: Department of Finance of the Philippines.

Table ‎4.28. Samoa: Details of tax revenue

Million WST

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue			341	514	523	572	563	543	555	673
1000 Taxes on income, profits and capital gains			84	117	116	132	130	129	136	139
1100 Of individuals			46	69	68	68	69	69	73	79
1110 On income and profits			46	69	68	68	69	69	73	79
1120 On capital gains			0	0	0	0	0	0	0	0
1200 Corporate			38	48	48	64	60	60	63	60
1210 On profits			38	48	48	64	60	60	63	60
1220 On capital gains of corporates			0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200			0	0	0	0	0	0	0	0
2000 Social security contributions			0	0	0	0	0	0	0	0
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce			0	0	0	0	0	0	0	0
4000 Taxes on property			0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property
4110 Households
4120 Others
4200 Recurrent taxes on net wealth
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions
4500 Other non-reccurrent taxes on property
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property
5000 Taxes on goods and services			257	397	408	440	434	414	419	534
5100 Taxes on production, sale, transfer, etc			257	397	408	440	434	414	419	534
5110 General taxes on goods and services			119	198	209	229	232	218	221	282
5111 Value added taxes			119	198	209	229	232	218	221	282
VAGST on Imports
VAGST on sales of goods and services
5112 Sales tax			0	0	0	0	0	0	0	0
5113 Other			0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services			137	199	199	211	202	196	198	252
5121 Excises			95	134	127	133	132	127	125	159
Petroleum Levy
Import Excise
Domestic Excise
5122 Profits of fiscal monopolies			0	0	0	0	0	0	0	0
5123 Customs and import duties			38	55	59	63	55	60	67	84
5124 Taxes on exports			0	0	0	0	0	0	0	0
5125 Taxes on investment goods			0	0	0	0	0	0	0	0
5126 Taxes on specific services			4	10	13	15	14	9	6	10
5127 Other taxes on internat. trade and transactions			0	0	0	0	0	0	0	0
5128 Other taxes			0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120			0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities			0	0	0	0	0	0	0	0
5210 Recurrent taxes
5211 Paid by households: motor vehicles
5212 Paid by others: motor vehicles
5213 Paid in respect of other goods
5220 Non-recurrent taxes
5300 Unallocable between 5100 and 5200			0	0	0	0	0	0	0	0
6000 Other taxes			0	0	0	0	0	0	0	0
6100 Paid solely by business
6200 Other

Note: .. Not available

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

The data are on a cash basis.

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

The data from 2009 were provided on the basis of the IMF's GFSM 2014 classification. Prior to this year, data were provided on a different basis. The differences between the two sets of data are indicated below for the relevant tax revenue categories.

Heading 1000: Income tax revenues from 2009 onwards are net of income tax refunds. Prior to 2009, the income tax revenue figures are gross of refunds

Heading 5111: VAGST revenues from 2009 onwards net of aid, loan payments by Treasury and VAGST paid by Government departments.

Heading 5123: Import duty from 2009 onwards is net of aid and loan payments by Treasury.

Heading 5126: Data from 2009 include revenues from fisheries' licences. Fisheries' licences revenues are usually classified as non-tax revenues according to the OECD classification set out in Annex A of the Interpretative Guide, but could not be distinguished from other revenues from taxes on specific services.

Source: Bureau of Statistics of Samoa.

Table ‎4.29. Singapore: Details of tax revenue

Million SGD

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue	25 627	25 687	41 848	58 699	66 363	66 203	67 645	61 409	74 761	82 708
1000 Taxes on income, profits and capital gains	13 538	12 912	18 687	26 378	32 065	30 818	32 535	32 997	37 132	42 154
1100 Of individuals	3 543	3 425	6 470	10 526	10 724	11 706	12 368	12 748	14 223	15 524
1110 On income and profits	3 543	3 425	6 470	10 526	10 724	11 706	12 368	12 748	14 223	15 524
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	9 509	8 589	11 260	14 378	19 810	17 523	18 530	18 631	21 051	24 523
1210 On profits	9 509	8 589	11 260	14 378	19 810	17 523	18 530	18 631	21 051	24 523
From corporate profits	8 316	7 340	10 687	13 602	14 944	16 032	16 732	16 112	18 196	23 072
Statutory board contributions	1 192	1 249	573	776	4 866	1 491	1 798	2 519	2 855	1 451
1220 On capital gains of corporates	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	486	898	957	1 474	1 532	1 590	1 637	1 618	1 859	2 108
Withholding taxes	486	898	957	1 474	1 532	1 590	1 637	1 618	1 859	2 108
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	2 863	2 876	6 080	7 638	9 345	9 256	8 961	7 024	11 435	11 045
4100 Recurrent taxes on immovable property	1 535	1 829	2 798	4 359	4 440	4 649	4 761	3 128	4 672	5 095
4110 Households
4120 Others
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes	71	81	5	0	0	0	0	0	1	0
4310 Estate and inheritance taxes	71	81	5	0	0	0	0	0	1	0
4320 Gift taxes	0	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	1 257	967	3 277	3 278	4 905	4 607	4 199	3 896	6 762	5 950
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	7 967	8 722	14 376	18 638	18 933	19 500	19 466	17 782	20 916	22 483
5100 Taxes on production, sale, transfer, etc	5 462	7 289	12 525	16 490	16 781	16 876	17 047	15 442	18 493	20 108
5110 General taxes on goods and services	2 121	3 815	8 198	11 078	10 960	11 137	11 164	10 346	12 628	14 093
5111 Value added taxes	2 121	3 815	8 198	11 078	10 960	11 137	11 164	10 346	12 628	14 093
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	3 341	3 474	4 327	5 412	5 821	5 739	5 883	5 096	5 865	6 015
5121 Excises	1 847	1 974	2 048	2 730	3 133	3 075	3 264	3 374	3 552	3 248
Liquors		368	470	640	663	678	678	742	759	821
Tobacco		713	889	986	1 174	1 122	1 160	1 476	1 356	1 114
Petroleum Products		373	419	596	827	784	986	874	1 109	1 055
Motor Vehicles		518	267	502	463	486	435	282	328	257
Compressed Natural Gas Unit Duty		0	0	1	1	0	0	0	0	0
Others		3	5	5	5	6	5	1	1	1
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	0	0	0	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	1 494	1 501	2 279	2 682	2 688	2 664	2 620	1 722	2 313	2 766
Betting Duty	1 494	1 501	2 279	2 682	2 688	2 664	2 620	1 722	2 313	2 766
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	2 506	1 432	1 851	2 148	2 153	2 623	2 419	2 341	2 424	2 375
5210 Recurrent taxes	2 506	1 432	1 851	2 148	2 153	2 623	2 419	2 133	2 226	2 163
5211 Paid by households: motor vehicles
5212 Paid by others: motor vehicles
5213 Paid in respect of other goods
5220 Non-recurrent taxes	0	0	0	0	0	0	0	208	198	212
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	1 259	1 177	2 706	6 045	6 019	6 629	6 683	3 606	5 278	7 025
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	1 259	1 177	2 706	6 045	6 019	6 629	6 683	3 606	5 278	7 025

Note: .. Not available

Data are on a fiscal year basis ending 31st March. For example, the data for 2022 represent 1 April 2022 to 31 March 2023.

The data are on a cash basis.

For some headings, components may not sum up to the total due to rounding issues.

Heading 2000: There are no social security contributions in Singapore.

Heading 4100: Recurrent taxes on immovable property includes tax levied on all private properties, as well as properties owned by statutory boards.

Heading 5123: Customs and import duties are included in heading 5121 as disaggregation is not available.

Heading 5220: This heading includes carbon tax. Singapore started the collection of carbon tax in fiscal year 2020.

Source: Ministry of Finance of Singapore.

Table ‎4.30. Solomon Islands: Details of tax revenue

Million SBD

	1997	2000	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue			1 376	2 366	2 632	3 013	2 623	2 382	2 361	2 371
1000 Taxes on income, profits and capital gains			418	690	780	794	757	690	714	714
1100 Of individuals			280	411	491	505	509	406	412	446
1110 On income and profits			280	411	491	505	509	406	412	446
1120 On capital gains			0	0	0	0	0	0	0	0
1200 Corporate			137	278	289	288	248	284	302	268
1210 On profits			137	278	289	288	248	284	302	268
Dividend Withholding Tax (WHT)			41	106	114	86	43	71	119	54
Non-resident WHT			43	68	66	59	71	74	48	92
Resident WHT			53	105	110	143	134	138	135	122
1220 On capital gains of corporates			0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200			0	0	0	0	0	0	0	0
2000 Social security contributions			0	0	0	0	0	0	0	0
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce			0	0	0	0	0	0	0	0
4000 Taxes on property			8	17	14	16	15	12	11	15
4100 Recurrent taxes on immovable property			0	0	0	0	0	0	0	0
4110 Households
4120 Others
4200 Recurrent taxes on net wealth			0	0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes			0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions			8	17	14	16	15	12	11	15
4500 Other non-reccurrent taxes on property			0	0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property			0	0	0	0	0	0	0	0
5000 Taxes on goods and services			951	1 660	1 838	2 204	1 852	1 680	1 636	1 642
5100 Taxes on production, sale, transfer, etc			944	1 643	1 821	2 188	1 834	1 660	1 618	1 624
5110 General taxes on goods and services			458	682	773	867	750	703	759	804
5111 Value added taxes			0	0	0	0	0	0	0	0
5112 Sales tax			458	682	773	867	750	703	759	804
5113 Other			0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services			486	961	1 047	1 321	1 084	957	859	821
5121 Excises			106	163	173	233	198	221	202	247
Tobacco			59	95	109	139	122	139	130	171
Beer			34	61	63	93	55	52	71	75
Spirits			12	7	2	0	18	23	0	1
Other			0	0	0	0	4	6	0	0
5122 Profits of fiscal monopolies			0	0	0	0	0	0	0	0
5123 Customs and import duties			136	215	243	295	261	256	273	248
5124 Taxes on exports			245	582	631	794	624	481	384	325
Export duty on minerals			2	2	1	1	2	0	2	4
Export duty on shells			1	0	0	1	0	1	1	1
Export duty on fish			2	1	2	1	2	1	1	0
Export duty on timber/log			240	579	627	790	618	477	377	317
Export duty on other products			0	1	1	1	2	2	3	4
5125 Taxes on investment goods			0	0	0	0	0	0	0	0
5126 Taxes on specific services			0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions			0	0	0	0	0	0	0	0
5128 Other taxes			0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120			0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities			7	17	17	16	18	19	19	18
5210 Recurrent taxes			7	17	17	16	18	19	19	18
5211 Paid by households: motor vehicles			0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles			0	0	0	0	0	0	0	0
5213 Paid in respect of other goods			7	17	17	16	18	19	19	18
5220 Non-recurrent taxes			0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200			0	0	0	0	0	0	0	0
6000 Other taxes			0	0	0	0	0	0	0	0
6100 Paid solely by business
6200 Other

Note: .. Not available

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.

Some revenues (e.g. customs fees, penalties) are considered as non-tax revenues according to the OECD classification, described in the interpretative guide in Annex A. The national classification of Solomon Islands classifies these revenues as tax revenues.

Source: Solomon Islands Ministry of Finance and Treasury.

Table ‎4.31. Sri Lanka: Details of tax revenue

Million LKR

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue			735 869	1 481 735	1 693 118	1 737 533	1 763 910	1 248 961	1 332 637	1 788 548
1000 Taxes on income, profits and capital gains			117 576	238 399	229 842	257 471	372 398	253 299	301 387	533 819
1100 Of individuals			21 754	38 359	43 636	51 924	61 562	28 848	36 971	54 852
1110 On income and profits			21 754	38 359	43 636	51 820	60 959	28 490	36 303	49 537
Pay-As-You-Earn (PAYE)			16 268	28 169	32 920	41 385	49 445	14 973	15 353	25 546
Non-corporate income tax			5 486	10 190	10 716	10 435	11 514	13 517	20 950	23 991
1120 On capital gains			0	0	0	104	602	358	668	5 315
1200 Corporate			57 160	144 134	132 872	159 133	260 486	214 462	251 831	334 476
1210 On profits
1220 On capital gains of corporates
1300 Unallocable between 1100 and 1200			38 662	55 906	53 334	46 414	50 351	9 989	12 585	144 491
Tax on interest income			38 662	55 906	53 334	46 414	50 351	9 989	12 410	19 839
Surcharge tax and tax on voluntary disclosure			0	0	0	0	0	0	175	124 652
2000 Social security contributions			11 120	18 046	22 940	25 214	28 985	32 417	34 619	37 416
2100 Employees			0	0	0	0	0	0	0	0
2110 On a payroll basis
2120 On an income tax basis
2200 Employers			0	0	0	0	0	0	0	0
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed			0	0	0	0	0	0	0	0
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300			11 120	18 046	22 940	25 214	28 985	32 417	34 619	37 416
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce			0	0	0	0	0	0	0	0
4000 Taxes on property			15 282	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property			0	0	0	0	0	0	0	0
4110 Households
4120 Others
4200 Recurrent taxes on net wealth			0	0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes			0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions			15 282	0	0	0	0	0	0	0
Stamp duties			4 439	0	0	0	0	0	0	0
Debits tax			10 843	0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property			0	0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property			0	0	0	0	0	0	0	0
5000 Taxes on goods and services			576 515	1 215 145	1 430 210	1 438 671	1 319 257	947 794	978 911	1 198 432
5100 Taxes on production, sale, transfer, etc			576 515	1 215 145	1 430 210	1 438 671	1 319 257	947 794	978 911	1 198 432
5110 General taxes on goods and services			284 060	361 352	557 494	585 986	569 851	251 088	309 375	499 798
5111 Value added taxes			219 990	283 470	443 739	461 650	443 877	233 786	308 213	463 072
Value added tax (VAT) - domestic			120 412	168 134	275 346	282 487	273 963	148 061	185 462	291 619
Value added tax (VAT) - imports			99 578	115 336	168 393	179 163	169 914	85 725	122 751	171 452
5112 Sales tax			0	0	0	0	0	0	0	0
5113 Other			64 070	77 882	113 755	124 336	125 974	17 301	1 162	36 726
Economic Service Charge (ESC)			18 048	20 458	44 720	52 979	55 301	14 950	728	202
Nation Building Tax (NBT) - domestic			19 310	39 029	49 715	51 192	52 446	2 036	355	352
Nation Building Tax (NBT) - imports			26 712	18 395	19 320	20 165	18 227	315	79	61
Social Security Contribution Levy (SSCL)			0	0	0	0	0	0	0	36 111
5120 Taxes on specific goods and services			292 455	853 793	872 716	852 685	749 406	696 706	669 536	698 635
5121 Excises			179 496	543 775	571 860	598 192	511 651	437 375	460 986	523 119
Liquor			36 654	120 238	113 684	113 944	115 443	120 990	138 637	165 188
Cigarettes/Tobacco			40 675	88 792	86 002	92 198	87 367	94 345	88 539	104 160
Petroleum			28 038	55 719	73 983	66 318	61 740	53 111	55 339	53 074
Motor vehicles			21 199	186 499	189 740	204 081	130 378	48 760	18 113	14 504
Ports & Airports Development Levy (PAL)			49 632	88 823	102 360	113 950	112 174	115 442	154 125	180 595
Other			3 298	3 704	6 091	7 701	4 549	4 727	6 234	5 598
5122 Profits of fiscal monopolies			0	0	0	0	0	0	0	0
5123 Customs and import duties			104 090	274 042	267 457	226 167	219 494	246 201	195 710	160 521
Import duties			64 165	156 487	136 501	96 991	98 427	114 183	64 339	50 009
Cess levy			29 752	61 730	59 554	53 369	50 703	49 309	75 543	70 318
Special Commodity Levy (SCL)			10 173	55 825	71 402	75 807	70 364	82 709	55 828	40 194
5124 Taxes on exports			0	0	0	0	0	0	0	0
5125 Taxes on investment goods			0	0	0	0	0	0	0	0
5126 Taxes on specific services			8 869	35 976	33 399	28 326	18 261	13 130	12 840	14 995
Telecommunications levy			8 869	35 976	33 399	28 326	18 261	13 130	12 840	14 995
5127 Other taxes on internat. trade and transactions			0	0	0	0	0	0	0	0
5128 Other taxes			0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120			0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities			0	0	0	0	0	0	0	0
5210 Recurrent taxes			0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles			0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles			0	0	0	0	0	0	0	0
5213 Paid in respect of other goods			0	0	0	0	0	0	0	0
5220 Non-recurrent taxes			0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200			0	0	0	0	0	0	0	0
6000 Other taxes			15 376	10 145	10 126	16 177	43 269	15 451	17 720	18 881
6100 Paid solely by business			0	0	0	0	0	0	0	0
6200 Other			15 376	10 145	10 126	16 177	43 269	15 451	17 720	18 881

Note: ..Not available

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

The data are on a cash basis.

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

Revenue data are provisional in 2021 and 2022.

Heading 2000: The government of Sri Lanka does not consider social security contributions as tax revenues.

Heading 4400: Debits tax was abolished with effect from April 2011. Under the revenue sharing mechanism introduced in 2011 with the Provincial Councils (PCs), 100 percent of the revenue from stamp duties is transferred to PCs.

Heading 5113: Revenues from Nation Building Tax (NBT) from 2011 represent only two thirds of the total revenues from NBT as the remaining one third is transferred to Provincial Councils under the revenue sharing mechanism with them.

Heading 5126: Data from 2011 represents the revenue from telecommunications levy, which was introduced as a composite tax to the telecommunications sector by removing VAT, NBT, Regional Infrastructure Development Levy, Environment Conservation Levy and the mobile subscribers' levy on this sector in 2011.

Source: Department of Inland Revenue, Sri Lanka Customs, Department of Excise, Telecommunications Regulatory Commission of Sri Lanka, Department of Treasury Operations, Department of State Accounts, Department of Fiscal Policy and Central Bank of Sri Lanka.

Table ‎4.32. Thailand: Details of tax revenue

Million THB

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue	740 147	1 403 136	1 870 452	2 595 696	2 673 414	2 856 898	2 897 782	2 614 153	2 624 302	2 863 368
1000 Taxes on income, profits and capital gains	235 421	491 796	682 860	894 058	893 754	975 030	1 031 929	912 618	923 794	1 064 122
1100 Of individuals	87 420	138 383	187 687	283 003	275 928	281 123	298 444	297 266	295 286	329 925
1110 On income and profits
1120 On capital gains
1200 Corporate	148 001	353 413	495 173	611 055	617 826	693 907	733 486	615 352	628 508	734 197
1210 On profits
1220 On capital gains of corporates
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	27 073	68 793	132 394	145 693	153 488	162 127	172 134	151 347	107 236	119 944
2100 Employees	12 704	33 926	0	68 574	70 993	75 249	79 418	69 116	46 626	52 914
2110 On a payroll basis
2120 On an income tax basis
2200 Employers	14 369	33 926	127 844	72 714	74 681	78 656	83 320	73 280	50 670	56 929
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed	0	941	4 549	4 405	7 814	8 222	9 396	8 951	9 940	10 102
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	16 283	32 602	24 666	60 364	73 946	78 533	78 277	37 135	35 790	66 585
4100 Recurrent taxes on immovable property	9 094	14 095	24 592	33 751	37 955	38 166	37 098	6 047	5 366	35 617
4110 Households
4120 Others
4200 Recurrent taxes on net wealth	0	0	74	0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes	0	0	0	0	65	218	449	158	364	450
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions	7 189	18 508	0	26 613	35 927	40 149	40 731	30 930	30 060	30 518
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	457 826	791 565	1 016 829	1 477 187	1 533 483	1 620 247	1 596 431	1 495 090	1 540 057	1 593 302
5100 Taxes on production, sale, transfer, etc	444 986	769 142	990 052	1 312 202	1 386 480	1 456 652	1 447 646	1 335 974	1 405 282	1 478 944
5110 General taxes on goods and services	171 113	343 678	388 856	558 192	584 342	633 623	596 676	552 496	625 344	719 340
5111 Value added taxes	169 425	314 592	388 856	558 192	584 342	633 623	596 676	552 496	625 344	719 340
5112 Sales tax	1 688	29 086	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	273 873	425 464	601 197	754 010	802 138	823 029	850 969	783 479	779 937	759 604
5121 Excises	180 884	294 687	478 257	589 363	642 966	662 141	683 725	635 347	621 703	591 587
5122 Profits of fiscal monopolies	5 310	5 985	4 879	5 148	7 116	174	928	643	3 124	2 741
5123 Customs and import duties	84 902	107 393	92 675	97 400	90 485	93 665	97 837	84 072	92 726	100 147
5124 Taxes on exports	2 329	3 888	168	103	81	143	209	133	260	92
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	448	13 300	25 218	61 996	61 490	66 905	68 270	63 283	62 125	65 037
5127 Other taxes on internat. trade and transactions	0	210	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	12 840	22 424	26 777	164 985	147 003	163 595	148 785	159 116	134 775	114 358
5210 Recurrent taxes
5211 Paid by households: motor vehicles
5212 Paid by others: motor vehicles
5213 Paid in respect of other goods
5220 Non-recurrent taxes
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	3 544	18 379	13 703	18 394	18 743	20 962	19 010	17 963	17 426	19 415
6100 Paid solely by business
6200 Other

Note: .. Not available

Data are on a fiscal year basis ending 30th September. For example, the data for 2022 represents 1 October 2021 to 30 September 2022.

The data are on a cash basis.

Tax revenues submitted by the Ministry of Finance for 2000 - 2012 are based on data gathered by the IMF.

Source: Ministry of Finance in Thailand.

Table ‎4.33. Timor-Leste: Details of tax revenue

Million USD

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue				157	280	380	449	266	523	634
1000 Taxes on income, profits and capital gains				148	231	303	371	194	443	521
1100 Of individuals				25	28	32	33	30	34	28
Wages Income Tax (petroleum and mineral revenue)				7	9	14	12	12	15	13
Wages Income Tax (domestic revenue)				17	19	18	21	18	19	15
1110 On income and profits				0	0	0	0	0	0	0
1120 On capital gains				0	0	0	0	0	0	0
1200 Corporate				85	167	240	310	140	387	476
Corporate Income Tax				38	65	110	120	31	193	217
Additional Profit Tax				33	91	120	181	100	185	252
Income Tax				14	11	9	9	9	10	7
1210 On profits				0	0	0	0	0	0	0
1220 On capital gains of corporates				0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200				39	36	32	28	25	22	17
Witholding Tax (petroleum and mineral revenue)				6	11	5	7	2	4	4
Withholding Tax (domestic revenue)				33	25	27	21	23	19	14
2000 Social security contributions				0	0	0	0	0	0	0
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce				0	0	0	0	0	0	0
4000 Taxes on property				0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property
4110 Households
4120 Others
4200 Recurrent taxes on net wealth
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions
4500 Other non-reccurrent taxes on property
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property
5000 Taxes on goods and services				7	50	76	78	72	80	112
5100 Taxes on production, sale, transfer, etc				7	50	76	78	72	80	112
5110 General taxes on goods and services				7	17	29	26	22	28	34
5111 Value added taxes				5	4	10	7	4	7	6
5112 Sales tax				3	13	19	19	19	21	28
Service Tax				3	3	4	4	4	5	6
Sales Tax				0	10	15	15	15	16	22
5113 Other				0	0	0	0	0	0	0
5120 Taxes on specific goods and services				0	32	47	52	50	52	78
5121 Excises					23	34	38	37	38	58
5122 Profits of fiscal monopolies					0	0	0	0	0	0
5123 Customs and import duties					9	13	14	13	14	20
5124 Taxes on exports					0	0	0	0	0	0
5125 Taxes on investment goods					0	0	0	0	0	0
5126 Taxes on specific services					0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions					0	0	0	0	0	0
5128 Other taxes					0	0	0	0	0	0
5130 Unallocable between 5110 and 5120				0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities				0	0	0	0	0	0	0
5210 Recurrent taxes				0	0	0	0	0	0	0
5211 Paid by households: motor vehicles
5212 Paid by others: motor vehicles
5213 Paid in respect of other goods
5220 Non-recurrent taxes				0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200				0	0	0	0	0	0	0
6000 Other taxes				2	0	0	0	0	0	1
6100 Paid solely by business
6200 Other

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

Revenues collected by the Timor-Leste Customs Authority (TLCA) are not available before 2017. This affects categories 5112, 5121 and 5123.

Heading 2000: Social security contributions are not available.

Source: Timor-Leste Tax Authority; Ministry of Petroleum and Revenue Timor-Leste; Timor-Leste Customs Authority.

Table ‎4.34. Tokelau: Details of tax revenue

Thousand NZD

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue			1 694	2 176	2 518	2 843	3 040	3 279	3 442	3 287
1000 Taxes on income, profits and capital gains			866	1 188	1 404	1 346	1 631	1 667	1 719	1 991
1100 Of individuals			866	1 188	1 404	1 346	1 631	1 667	1 719	1 991
1110 On income and profits
1120 On capital gains
1200 Corporate			0	0	0	0	0	0	0	0
1210 On profits
1220 On capital gains of corporates
1300 Unallocable between 1100 and 1200			0	0	0	0	0	0	0	0
2000 Social security contributions			0	0	0	0	0	0	0	0
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce			0	0	0	0	0	0	0	0
4000 Taxes on property			0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property
4110 Households
4120 Others
4200 Recurrent taxes on net wealth
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions
4500 Other non-reccurrent taxes on property
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property
5000 Taxes on goods and services			828	988	1 114	1 497	1 409	1 612	1 723	1 296
5100 Taxes on production, sale, transfer, etc			828	988	1 114	1 497	1 409	1 612	1 723	1 296
5110 General taxes on goods and services			0	0	0	0	0	0	0	0
5111 Value added taxes			0	0	0	0	0	0	0	0
5112 Sales tax			0	0	0	0	0	0	0	0
5113 Other			0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services			828	988	1 114	1 497	1 409	1 612	1 723	1 296
5121 Excises			827	984	1 104	1 489	1 406	1 612	1 719	1 288
Duty On Tobacco			379	539	702	966	948	1 101	1 115	736
Duty On Liqour			222	251	200	266	240	288	332	315
Duty On General Goods : resale			226	194	202	257	218	223	272	237
5122 Profits of fiscal monopolies			0	0	0	0	0	0	0	0
5123 Customs and import duties			0	0	0	0	0	0	0	0
5124 Taxes on exports			0	0	0	0	0	0	0	0
5125 Taxes on investment goods			0	0	0	0	0	0	0	0
5126 Taxes on specific services			1	4	10	8	3	0	4	8
5127 Other taxes on internat. trade and transactions			0	0	0	0	0	0	0	0
5128 Other taxes			0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120			0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities			0	0	0	0	0	0	0	0
5210 Recurrent taxes
5211 Paid by households: motor vehicles
5212 Paid by others: motor vehicles
5213 Paid in respect of other goods
5220 Non-recurrent taxes
5300 Unallocable between 5100 and 5200			0	0	0	0	0	0	0	0
6000 Other taxes			0	0	0	0	0	0	0	0
6100 Paid solely by business
6200 Other

Note: .. Not available

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

The data are on a cash basis.

Source: National Statistics Office of Tokelau.

Table ‎4.35. Vanuatu: Details of tax revenue

Million VUV

	1997	2000	2010	2016	2017	2018	2019	2020	2021	2022
Total tax revenue		6 098	11 089	13 324	16 249	17 976	18 254	14 732	11 543	18 982
1000 Taxes on income, profits and capital gains		0	0	0	0	0	0	0	0	0
1100 Of individuals		0	0	0	0	0	0	0	0	0
1110 On income and profits		0	0	0	0	0	0	0	0	0
1120 On capital gains		0	0	0	0	0	0	0	0	0
1200 Corporate		0	0	0	0	0	0	0	0	0
1210 On profits		0	0	0	0	0	0	0	0	0
1220 On capital gains of corporates		0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200		0	0	0	0	0	0	0	0	0
2000 Social security contributions		0	0	0	0	0	0	0	0	0
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce		0	0	0	0	0	0	0	0	0
4000 Taxes on property		196	485	383	488	566	648	495	299	451
4100 Recurrent taxes on immovable property
4110 Households
4120 Others
4200 Recurrent taxes on net wealth
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions
4500 Other non-reccurrent taxes on property
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property
5000 Taxes on goods and services		5 902	10 603	12 941	15 761	17 410	17 606	14 237	11 244	18 531
5100 Taxes on production, sale, transfer, etc		5 902	8 829	10 708	13 024	14 713	14 598	12 269	10 068	16 355
5110 General taxes on goods and services		3 441	4 301	5 549	6 912	8 235	8 134	6 495	5 364	9 523
5111 Value added taxes		3 441	4 301	5 549	6 912	8 235	8 134	6 495	5 364	9 523
5112 Sales tax		0	0	0	0	0	0	0	0	0
5113 Other		0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services		2 461	4 528	5 159	6 112	6 478	6 464	5 773	4 705	6 833
5121 Excises		76	1 882	2 219	2 578	2 784	2 830	2 633	2 142	2 779
5122 Profits of fiscal monopolies		0	0	0	0	0	0	0	0	0
5123 Customs and import duties		2 385	2 646	2 940	3 534	3 694	3 635	3 140	2 563	4 054
5124 Taxes on exports		0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods		0	0	0	0	0	0	0	0	0
5126 Taxes on specific services		0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions		0	0	0	0	0	0	0	0	0
5128 Other taxes		0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120		0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities		0	0	0	0	0	0	0	0	0
5210 Recurrent taxes
5211 Paid by households: motor vehicles
5212 Paid by others: motor vehicles
5213 Paid in respect of other goods
5220 Non-recurrent taxes
5300 Unallocable between 5100 and 5200		0	1 774	2 233	2 737	2 697	3 008	1 968	1 176	2 176
6000 Other taxes		0	0	0	0	0	0	0	0	0
6100 Paid solely by business
6200 Other

Note: .. Not available

Year ending 31st December.

Source: Department of Finance and Treasury of Vanuatu.

Table ‎4.36. Viet Nam: Details of tax revenue

Billion VND

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Total tax revenue		172 722	546 771	943 196	1 158 960	1 285 632	1 458 674	1 421 593	1 545 217	1 810 534
1000 Taxes on income, profits and capital gains		80 081	174 931	256 753	295 983	345 256	380 016	372 123	446 405	502 111
1100 Of individuals		4 234	26 276	56 723	78 783	94 364	109 406	115 150	127 661	162 944
1110 On income and profits		4 234	26 276	56 723	78 783	94 364	109 406	115 150	127 661	162 944
1120 On capital gains		0	0	0	0	0	0	0	0	0
1200 Corporate		75 847	148 655	200 030	217 200	250 892	270 610	256 973	318 745	339 167
1210 On profits		75 847	148 655	200 030	217 200	250 892	270 610	256 973	318 745	339 167
1220 On capital gains of corporates		0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200		0	0	0	0	0	0	0	0	0
2000 Social security contributions			80 855	217 755	290 861	331 611	406 947	433 147	432 030	519 104
2100 Employees
2110 On a payroll basis
2120 On an income tax basis
2200 Employers
2210 On a payroll basis
2220 On an income tax basis
2300 Self-employed or non-employed
2310 On a payroll basis
2320 On an income tax basis
2400 Unallocable between 2100, 2200 and 2300			80 855	217 755	290 861	331 611	406 947	433 147	432 030	519 104
2410 On a payroll basis
2420 On an income tax basis
3000 Taxes on payroll and workforce		0	0	0	0	0	0	0	0	0
4000 Taxes on property		647	1 452	1 537	1 726	1 901	2 060	2 073	2 035	3 215
4100 Recurrent taxes on immovable property		647	1 452	1 537	1 726	1 901	2 060	2 073	2 035	3 215
4110 Households		515	1 396	1 479	1 687	1 874	2 040	2 067	2 025	3 206
4120 Others		132	56	58	39	27	20	6	10	9
4200 Recurrent taxes on net wealth		0	0	0	0	0	0	0	0	0
4210 Individual
4220 Corporate
4300 Estate, inheritance and gift taxes		0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes
4320 Gift taxes
4400 Taxes on financial and capital transactions		0	0	0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property		0	0	0	0	0	0	0	0	0
4510 On net wealth
4520 Other non-recurrent taxes
4600 Other recurrent taxes on property		0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services		91 994	289 533	467 151	570 390	606 864	669 652	614 250	664 747	786 104
5100 Taxes on production, sale, transfer, etc		89 197	276 922	444 746	542 777	574 455	629 462	579 427	626 581	738 449
5110 General taxes on goods and services		45 878	155 022	251 758	314 508	344 063	362 691	340 068	375 841	445 445
5111 Value added taxes		45 878	155 022	251 758	314 508	344 063	362 691	340 068	375 841	445 445
Domestic VAT		31 424	98 739	181 770	212 518	228 840	247 100	241 262	249 521	274 382
VAT on imports		14 454	56 283	69 988	101 990	115 223	115 591	98 806	126 320	171 063
5112 Sales tax		0	0	0	0	0	0	0	0	0
5113 Other		0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services		43 319	121 900	192 988	228 269	230 392	266 771	239 359	250 741	293 004
5121 Excises		43 319	121 900	192 988	228 269	230 392	266 771	239 359	250 741	293 004
Domestic excises		15 716	37 311	66 653	86 585	96 025	106 753	100 090	102 162	135 633
Environmental protection tax		3 943	10 521	27 020	44 666	47 050	63 075	60 631	58 592	43 067
Excise tax on imports		23 660	74 068	99 315	97 018	87 317	96 943	78 638	89 987	114 304
5122 Profits of fiscal monopolies		0	0	0	0	0	0	0	0	0
5123 Customs and import duties		0	0	0	0	0	0	0	0	0
5124 Taxes on exports		0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods		0	0	0	0	0	0	0	0	0
5126 Taxes on specific services		0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions		0	0	0	0	0	0	0	0	0
5128 Other taxes		0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120		0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities		2 797	12 611	22 405	27 613	32 409	40 190	34 823	38 166	47 655
5210 Recurrent taxes		0	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles
5212 Paid by others: motor vehicles
5213 Paid in respect of other goods
5220 Non-recurrent taxes		2 797	12 611	22 405	27 613	32 409	40 190	34 823	38 166	47 655
5300 Unallocable between 5100 and 5200		0	0	0	0	0	0	0	0	0
6000 Other taxes		0	0	0	0	0	0	0	0	0
6100 Paid solely by business
6200 Other

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

The figures include both central government and sub-national government revenues, but segregation is not available. Tax revenues for 2022 are second estimates by the government.

Heading 2000: The data consist of revenues from social insurance, health insurance and unemployment insurance. Compulsory contributions from employers and employees account for the majority of these revenues. The data also includes a smaller amount of voluntary contributions and other revenues that are not considered as tax revenues according to the OECD classification described in the Interpretative Guide, as they cannot be distinguished from the total. Data are not available before 2010.

Heading 4110: This heading shows the revenues from the land and housing tax. A distinction between the amounts paid by households and the amounts paid by other taxpayers could not be made.

Source: General Statistics Office Viet Nam.