Revenue Statistics in Asia and the Pacific 2025

5. Comparative and country tables, non-tax revenue, 2000-2023

Abstract

Non-tax revenue tables, 2000-23

In the following tables, a (“..”) indicates not available. The main series in this volume cover the years 2000 to 2023. Figures referring to 2001-04, 2006-09 and 2011-16 in Tables 5.1 and 5.4 to 5.27 have been omitted due to lack of space. Complete series for the comparative and country tables are available within the theme Taxation / Global tax revenue at https://data-explorer.oecd.org/.

Table 5.1. Total non-tax revenue as percentage of GDP in selected economies, 2000-23

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Bhutan	28.8	23.0	19.4	14.8	11.3	17.7	18.1	14.5	13.7	13.9
Cambodia1	..	3.8	5.2	3.5	3.8	3.8	3.1	2.6	2.8	2.7
Cook Islands	..	..	13.0	13.7	12.3	14.9	35.0	20.6	17.6	8.0
Fiji	..	..	2.9	3.5	3.6	3.5	4.2	7.9	3.7	4.7
Hong Kong (China)	..	..	7.4	8.8	7.2	8.2	6.9	9.1	7.6	5.0
Kazakhstan	0.4	1.6	1.0	1.1	1.7	1.5	1.2	1.5	2.3	2.7
Kyrgyzstan	3.4	4.4	8.3	8.5	6.3	7.2	7.4	7.9	7.4	7.5
Lao PDR	..	..	9.5	5.3	5.4	5.1	3.8	5.4	4.3	5.5
Maldives	..	14.2	10.4	6.8	6.8	6.4	5.9	7.1	9.0	8.8
Marshall Islands	..	50.4	47.1	54.0	48.0	47.3	57.9	58.6	52.6	51.5
Mongolia	..	..	6.5	4.3	4.6	4.3	3.9	4.3	6.5	7.9
Nauru	..	..	..	80.6	96.8	93.2	82.6	70.1	46.3	77.9
Niue	..	..	126.0	92.1	103.6	89.2	119.2	107.5	105.7	218.5
Pakistan	..	..	..	2.0	1.0	3.3	2.1	1.7	1.5	2.1
Papua New Guinea	..	..	4.7	3.3	4.5	3.3	2.8	3.0	1.9	2.0
Philippines	1.9	2.1	1.6	1.7	1.8	2.0	2.3	1.7	1.8	2.0
Samoa2	..	8.1	8.8	5.3	5.6	10.8	12.0	12.5	7.4	8.9
Singapore	10.1	6.0	3.5	5.3	4.3	7.1	4.6	3.7	3.7	3.7
Sri Lanka	..	..	1.5	1.0	1.3	0.8	0.8	0.7	0.9	1.1
Thailand	..	2.9	3.3	3.6	3.8	3.7	4.0	3.6	3.4	3.8
Tokelau	..	..	154.6	210.0	218.8	191.2	180.7	166.5	141.1	98.0
Vanuatu	1.0	2.8	8.6	14.2	19.8	24.3	23.6	16.4	9.6	16.7
Viet Nam	..	7.2	4.5	6.7	6.8	6.5	6.5	5.6	5.5	5.2

Note: .. Not available

Figures include non-tax revenue data collected by sub-national governments for Cambodia, Kazakhstan, Mongolia, Pakistan, the Philippines and Thailand. They exclude non-tax revenue collected by sub-national governments as the data are not available for the remaining economies.

1. Local government revenue data are not available before 2012.

2. The data prior to 2009 are reported on a different basis (for more information see Table 5.21).

Table 5.2. Non-tax revenue of main headings as percentage of GDP in selected economies, 2023

	Grants	Property income	Sales of goods and services	Fines, penalties and forfeits	Miscellaneous and unidentified revenue
Bhutan	4.1	8.3	1.4	0.0	0.0
Cambodia	1.0	0.2	1.3	0.2	0.0
Cook Islands	3.5	2.5	0.6	0.0	1.4
Fiji	1.4	1.8	1.5	0.0	0.0
Hong Kong (China)	0.0	3.3	1.0	0.1	0.5
Kazakhstan	0.0	2.2	0.3	0.2	0.1
Kyrgyzstan	1.2	2.9	2.4	0.3	0.6
Lao PDR	1.8	2.1	1.5	0.1	0.1
Maldives	0.0	3.1	3.7	0.2	1.8
Marshall Islands	33.2	14.8	1.6	0.0	1.9
Mongolia	0.5	5.9	0.0	0.6	0.9
Nauru	20.6	26.3	5.8	0.0	25.1
Niue	173.4	6.2	37.9	0.0	1.0
Pakistan	0.0	1.6	0.1	0.0	0.3
Papua New Guinea	1.0	0.5	0.0	0.0	0.4
Philippines	0.0	1.1	0.4	0.0	0.5
Samoa1	5.7	1.2	1.9	0.0	0.0
Singapore	0.0	2.6	0.9	0.1	0.1
Sri Lanka	0.1	0.4	0.6	0.0	0.1
Thailand	0.0	1.8	1.5	0.1	0.4
Tokelau	89.0	3.0	6.0	0.0	0.0
Vanuatu	8.1	0.0	0.0	0.0	8.6
Viet Nam	0.0	0.4	2.8	0.0	2.0

Note: Figures include non-tax revenue data collected by sub-national governments for Cambodia, Kazakhstan, Mongolia, Pakistan, the Philippines and Thailand. They exclude non-tax revenue collected by sub-national governments as the data are not available for the remaining economies.

1. The data prior to 2009 are reported on a different basis (for more information see Table 5.20).

Table 5.3. Non-tax revenue of main headings as percentage of total non-tax revenues in selected economies, 2023

	Grants	Property income	Sales of goods and services	Fines, penalties and forfeits	Miscellaneous and unidentified revenue
Bhutan	29.4	60.0	10.4	0.2	0.0
Cambodia	37.2	7.4	47.9	7.4	0.1
Cook Islands	43.5	31.5	7.2	0.0	17.8
Fiji	28.7	37.5	32.7	0.3	0.8
Hong Kong (China)	0.0	67.1	20.6	1.3	11.0
Kazakhstan	0.0	81.7	10.3	5.9	2.1
Kyrgyzstan	16.3	39.3	32.1	3.7	8.6
Lao PDR	32.0	37.7	26.6	2.6	1.1
Maldives	0.0	35.6	41.8	1.9	20.7
Marshall Islands	64.5	28.7	3.0	0.0	3.7
Mongolia	6.2	74.3	0.2	7.8	11.4
Nauru	26.5	33.8	7.4	0.0	32.3
Niue	79.4	2.8	17.3	0.0	0.5
Pakistan	2.4	77.0	5.1	0.0	15.5
Papua New Guinea	53.1	23.7	1.0	0.1	22.1
Philippines	0.1	54.6	21.2	0.0	24.1
Samoa	64.5	13.7	21.6	0.2	0.0
Singapore	0.0	70.6	25.7	1.4	2.2
Sri Lanka	8.0	32.4	48.4	0.0	11.2
Thailand	0.3	47.4	39.1	1.6	11.6
Tokelau	90.9	3.0	6.1	0.0	0.0
Vanuatu	48.6	0.0	0.0	0.0	51.4
Viet Nam	0.5	7.5	54.1	0.0	37.9

Note: Figures include non-tax revenue data collected by sub-national governments for Cambodia, Kazakhstan, Mongolia, Pakistan, the Philippines and Thailand. They exclude non-tax revenue collected by sub-national governments as the data are not available for the remaining economies.

Table 5.4. Total non-tax revenue in selected economies in millions of US dollars at market exchange rates

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Bhutan	145	213	355	384	321	470	483	424	432	442
Cambodia	..	269	719	1 037	1 245	1 388	1 082	953	1 097	1 140
Cook Islands	..	53	33	51	49	53	80	58	57	32
Fiji	..	..	90	189	203	191	185	339	184	256
Hong Kong (China)	..	..	17 351	30 542	26 693	30 319	24 236	34 276	27 710	19 314
Kazakhstan	68	893	1 460	1 778	3 127	2 730	1 999	2 977	5 119	7 130
Kyrgyzstan	46	109	397	652	524	677	610	729	908	1 127
Lao PDR	..	..	711	896	975	957	713	998	653	833
Maldives	..	165	268	328	367	368	219	370	557	579
Marshall Islands	..	69	76	115	106	113	142	151	137	138
Mongolia	..	..	470	495	603	611	524	668	1 129	1 630
Nauru	..	..	..	104	127	121	134	114	74	126
Niue	..	..	19	21	28	23	31	27	24	53
Pakistan	..	..	..	7 592	4 150	11 396	7 529	7 184	7 000	8 770
Papua New Guinea	..	..	672	748	1 096	815	662	778	592	606
Philippines	1 580	2 273	3 308	5 598	6 365	7 376	8 393	6 736	7 384	8 683
Samoa	..	42	62	47	52	97	92	105	77	103
Singapore	9 912	7 886	8 539	18 536	16 463	26 838	16 477	17 204	18 594	18 846
Sri Lanka	..	..	870	961	1 200	755	670	660	694
Thailand	..	5 318	11 153	16 085	19 027	20 250	20 095	18 149	16 385	19 308
Tokelau	..	..	11	22	26	23	22	22	18	11
Vanuatu	3	11	56	125	184	226	238	151	100	188
Viet Nam	..	4 161	6 404	18 514	20 748	21 608	22 478	20 852	22 657	22 768

Note: .. Not available

This table is derived by dividing the total non-tax revenue figures for each economy (in millions of local currency) by the exchange rate figures shown in Table 3.20.

Table 5.5. Bhutan: Details of non-tax revenue

Million NU

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	6 321	9 296	16 539	25 491	20 889	33 130	34 989	31 257	32 575	36 060
Grants	3 711	6 425	10 498	14 847	10 516	16 426	14 882	13 584	14 363	10 616
Property income	2 001	2 197	5 091	9 372	8 966	11 792	11 522	11 894	12 123	21 625
Rents and royalties	94	93	176	2 465	2 768	3 287	4 911	4 811	5 255	5 420
Interest and dividends	1 907	2 104	4 915	6 907	6 198	8 505	6 611	7 084	6 869	16 206
Druk Holding and Investments (DHI) dividends	0	0	1 470	4 020	3 349	4 551	3 020	3 976	3 361	5 058
DGPC dividends	1 201	1 391	1 519	0	0	0	0	0	0	0
Other dividends	95	151	8	41	57	55	19	105	168	2 879
Net surplus transfers from the Royal Monetary Authority (RMA)	562	315	187	1 001	1 550	3 011	2 001	440	811	5 269
Interest receipt from corporations	..	..	1 731	1 846	1 242	887	1 571	2 562	2 529	3 000
Other property income	0	0	0	0	0	0	0	0	0	0
Sales of goods and services	531	488	838	1 166	1 210	4 843	8 479	5 683	6 013	3 761
Fines, penalties and forfeits	0	0	0	107	197	69	106	96	74	58
Miscellaneous and unidentified revenue	78	186	112	0	0	0	0	0	1	0
Total tax and non-tax revenue	8 364	13 302	27 891	50 070	45 222	52 635	50 737	52 626	59 241	66 265

Note: .. Not available

Data are reported on a fiscal year basis beginning 1st July. For example, the data for 2023 represent the period from July 2023 to June 2024.

The data are on a cash basis.

Grants: Data are sourced from annual reports of the Royal Monetary Authority of Bhutan.

Source: Ministry of Finance, Bhutan; Royal Monetary Authority of Bhutan.

Table 5.6. Cambodia: Details of non-tax revenue

Million KHR

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	..	1 101 628	3 011 113	4 194 068	5 038 225	5 639 402	4 445 400	3 958 333	4 608 741	4 841 377
Grants	..	646 508	2 318 638	1 706 636	2 132 905	2 200 916	2 036 914	1 720 871	1 918 640	1 802 659
Property income	..	22 295	178 391	222 774	363 058	424 095	566 121	600 894	631 204	360 022
Rents and royalties	..	12 207	148 220	109 733	119 046	126 135	141 450	179 087	195 139	261 248
Interest and dividends	..	10 088	30 151	113 000	243 958	297 894	424 585	421 722	435 974	98 681
Other property income	..	0	21	41	53	66	86	85	91	93
Sales of goods and services	..	351 296	480 520	2 080 861	2 326 094	2 747 769	1 514 256	1 290 175	1 731 508	2 317 538
Fines, penalties and forfeits	..	0	33 480	180 720	212 066	250 971	323 612	279 595	301 324	356 148
Miscellaneous and unidentified revenue	..	81 530	83	3 076	4 103	15 651	4 497	66 798	26 065	5 009
Total tax and non-tax revenue	..	3 134 477	6 452 084	19 386 752	23 599 112	29 461 178	25 327 113	23 833 103	28 796 051	28 017 537

Note: .. Not available

Year ending 31st December.

The data are on an accrual basis.

Local government revenue data are not available before 2012.

Source: Ministry of Economy and Finance of Cambodia.

Table 5.7. Cook Islands: Details of non-tax revenue

Thousand NZD

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	..	74 610	45 942	72 213	70 821	80 832	122 491	81 956	90 357	52 881
Grants	..	61 190	22 411	47 449	33 060	52 827	63 162	71 167	47 325	22 988
Green Climate Fund (GCF)	..	0	0	0	1 823	7 704	766	2 063	6 225	2 621
OIDGF Aid Fund	..	7 547	306	0	0	0	0	0	0	0
NZODA Revenue	..	39	20 123	25 021	21 876	32 496	53 604	60 477	34 432	14 100
AusAid Revenue	..	25	0	2 250	66	0	0	0	0	982
UNESCO Revenue	..	88	0	1 371	0	0	0	0	0	10
UNDP Revenue	..	1 723	619	2 302	2 183	6 887	0	0	0	331
EU Revenue	..	41 815	179	6 587	945	0	1 006	258	1 778	184
Global Environment Facility (GEF)	..	0	0	0	3 140	3 614	1 024	676	1 133	182
Other	..	9 952	1 183	9 918	3 027	2 126	6 762	7 694	3 758	4 578
Property income	..	5 769	9 327	18 680	28 321	17 550	10 830	5 811	13 409	16 633
Rents and royalties	..	433	3 528	12 797	20 522	13 262	9 904	5 811	10 235	10 902
Fishing Licences	..	433	3 528	7 651	15 164	5 219	4 016	2 382	7 223	7 070
Fisheries Catch Revenue	..	0	0	255	0	0	0	0	0	0
Fisheries - US Treaties	..	0	0	4 890	5 358	8 043	5 888	3 429	3 012	3 832
Interest and dividends	..	5 337	5 800	5 883	7 799	4 288	926	0	3 175	5 731
Dividend Income	..	2 400	2 672	0	0	0	0	0	0	0
Interest Income (Crown Accounts)	..	2 809	3 100	2 372	2 483	2 968	926	0	3 175	4 511
Interest Inc from SOE Advances	..	128	28	791	760	360	0	0	0	0
Other dividends	..	0	0	2 720	4 556	960	0	0	0	1 220
Other property income	..	0	0	0	0	0	0	0	0	0
Sales of goods and services	..	1 685	2 843	3 682	3 176	2 794	10 490	4 978	6 181	3 829
Immigration Fees	..	380	496	935	1 064	965	856	0	1 422	859
Financial Supervisory Comm	..	340	605	262	279	319	8 264	4 978	2 310	0
Numismatic Revenue	..	297	457	511	537	172	662	0	1 188	901
Drivers Licence Fees	..	275	718	214	289	256	119	0	330	374
Censorship Fees	..	0	12	3	2	1	1	0	1	0
Upper Air Space Fees	..	290	442	545	577	922	186	0	455	1 130
Other fees	..	103	112	1 212	428	159	202	0	476	564
Seabed Exploration Licenses	..	0	0	0	0	0	200	0	0	0
Fines, penalties and forfeits	..	19	72	248	2 302	246	923	0	56	9
Miscellaneous and unidentified revenue	..	5 947	11 289	2 155	3 962	7 415	37 086	0	23 386	9 422
Total tax and non-tax revenue	..	150 984	137 104	214 752	234 243	222 238	212 745	188 536	203 942	221 455

Note: .. Not available

Data are reported on a fiscal year basis beginning 1st July. For example, the data for 2023 represent the period from July 2023 to June 2024.

The data are on a cash basis.

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

Other grants include revenue from Japan, China, India as well as other sources.

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

Table 5.8. Fiji: Details of non-tax revenue

Million FJD

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	173	391	424	413	402	702	404	577
Grants	..	..	9	20	57	46	117	411	47	166
Property income	..	..	54	174	178	186	114	137	167	216
Rents and royalties	..	..	1	63	81	74	54	79	88	73
Interest and dividends	..	..	52	111	97	112	60	58	79	144
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	100	181	178	175	165	149	182	188
Fines, penalties and forfeits	..	..	3	3	2	2	2	1	3	2
Miscellaneous and unidentified revenue	..	..	8	13	9	4	4	3	5	4
Total tax and non-tax revenue	..	..	1 475	3 071	3 164	3 052	2 009	2 048	2 364	3 082

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

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

Source: Ministry of Economy, Fiji.

Table 5.9. Hong Kong (China): Details of non-tax revenue

Million HKD

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	134 801	238 025	209 233	237 573	188 001	266 433	217 012	151 218
Grants	..	..	0	0	0	0	0	0	0	0
Property income	..	..	49 881	49 089	58 754	73 252	76 889	103 309	119 185	101 501
Rents and royalties	..	..	15 948	27 646	18 412	24 853	24 463	22 876	25 884	26 551
Interest and dividends	..	..	33 933	21 443	40 342	48 399	52 426	80 433	93 301	74 950
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	75 278	176 927	129 500	152 924	98 310	152 911	80 613	31 189
Land premium	..	..	65 545	164 811	116 861	141 728	88 713	143 044	69 928	19 581
Fees and charges	..	..	6 250	7 743	8 199	7 290	6 101	6 667	7 483	8 236
Utilities	..	..	3 483	4 373	4 440	3 906	3 496	3 200	3 202	3 372
Fines, penalties and forfeits	..	..	1 159	2 327	2 837	1 801	4 772	2 594	2 370	1 965
Miscellaneous and unidentified revenue	..	..	8 483	9 682	18 142	9 596	8 030	7 619	14 844	16 563
Total tax and non-tax revenue	..	..	376 327	619 544	599 493	590 926	564 230	693 520	622 147	549 406

Note: .. Not available

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

Data excludes gains from assets sales according to the Annex B in OECD Interpretative Guide. They are considered as non-tax revenues by Hong Kong, China. Asset sales amounted to 56 million Hong Kong dollars in fiscal year 2021 and zero in 2022 and 2023.

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

Table 5.10. Kazakhstan: Details of non-tax revenue

Million KZT

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	9 602	118 709	215 084	579 564	1 077 776	1 044 730	825 617	1 267 981	2 355 113	3 263 977
Grants	0	0	0	0	0	0	0	1	1	0
Property income	1 077	83 346	122 981	348 294	879 240	818 358	621 795	1 035 489	2 001 770	2 667 224
Rents and royalties	1 025	59 214	104 339	314 864	843 534	736 381	467 879	882 327	1 724 958	1 267 879
Interest and dividends	52	22 604	16 289	30 784	33 709	79 558	150 530	149 923	273 396	1 395 480
Other property income	0	1 528	2 352	2 645	1 996	2 419	3 386	3 239	3 416	3 865
Sales of goods and services	8 525	32 143	59 965	129 057	123 938	138 926	132 753	118 052	145 705	335 145
Fines, penalties and forfeits	0	3 220	32 138	102 234	74 572	87 424	71 039	114 398	124 542	192 155
Miscellaneous and unidentified revenue	0	0	0	-21	26	21	30	41	83 095	69 453
Total tax and non-tax revenue	527 379	2 057 422	5 397 463	9 287 321	11 562 192	12 639 670	10 759 922	14 362 103	22 853 430	26 513 423

Note: 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.

Source: Ministry of Finance of the Republic of Kazakhstan.

Table 5.11. Kyrgyzstan: Details of non-tax revenue

Million KGS

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	2 215	4 478	18 228	44 905	36 058	47 264	47 145	61 659	75 573	99 646
Grants	608	393	7 022	13 467	9 216	13 489	11 818	13 738	19 492	16 206
Property income	334	1 352	5 005	8 641	9 813	9 302	12 270	18 541	21 285	39 155
Rents and royalties	33	545	3 331	2 673	3 177	3 662	3 778	5 071	7 143	8 459
Interest and dividends	129	717	1 674	5 968	6 636	5 640	8 493	13 470	14 142	30 697
Other property income	172	90	0	0	0	0	0	0	0	0
Sales of goods and services	1 150	2 672	5 389	13 294	13 388	15 363	13 038	19 278	22 153	32 034
Fines, penalties and forfeits	32	42	244	767	1 043	1 332	1 666	2 075	2 534	3 663
Miscellaneous and unidentified revenue	91	21	568	8 737	2 597	7 778	8 353	8 027	10 109	8 587
Total tax and non-tax revenue	9 854	20 321	57 385	147 090	151 540	167 329	152 051	209 827	300 622	391 904

Note: 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.

Source: National Statistical Committee of Kyrgyzstan.

Table 5.12. Lao PDR: Details of non-tax revenue

Billion LAK

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	5 877	7 393	8 194	8 317	6 454	9 730	9 380	15 365
Grants	..	..	3 931	2 346	2 929	2 829	2 565	3 678	1 908	4 914
Property income	..	..	1 417	3 089	3 156	2 858	1 984	3 636	4 577	5 799
Rents and royalties	..	..	701	1 316	1 097	1 180	926	1 704	3 187	4 494
Timber royalties	..	..	48	335	38	22	44	25	8	7
Hydro-power royalties	..	..	140	371	418	538	319	479	532	944
Natural resource taxes	..	..	513	610	641	620	563	1 200	2 647	3 543
Interest and dividends	..	..	716	1 773	2 058	1 678	1 058	1 932	1 390	1 305
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	486	1 744	1 869	1 971	1 525	1 540	2 589	4 089
Fines, penalties and forfeits	..	..	37	83	49	35	36	25	51	397
Miscellaneous and unidentified revenue	..	..	5	131	191	624	343	851	256	167
Total tax and non-tax revenue	..	..	12 978	22 925	24 758	25 502	21 831	27 087	31 813	46 173

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

Source: Ministry of Finance, Lao PDR.

Table 5.13. Maldives: Details of non-tax revenue

Million MVR

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	..	2 108	3 433	5 061	5 649	5 667	3 382	5 706	8 582	8 924
Grants	..	0	0	0	0	0	0	0	0	0
Property income	..	1 353	2 353	2 504	2 692	2 712	1 552	2 694	3 393	3 180
Rents and royalties	..	645	1 202	1 597	1 643	1 779	744	2 172	2 049	1 947
Interest and dividends	..	708	1 151	907	1 048	933	808	521	1 344	1 233
Other property income	..	0	0	0	0	0	0	0	0	0
Sales of goods and services	..	430	678	2 214	2 472	2 446	1 516	2 291	4 718	3 732
Fines, penalties and forfeits	..	26	114	244	278	235	152	379	254	168
Miscellaneous and unidentified revenue	..	300	287	100	208	274	163	342	217	1 844
Total tax and non-tax revenue	..	3 768	6 338	19 682	21 359	22 056	14 252	20 307	27 975	32 835

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

Sales of goods and services: “Plastic Bag Fee”, amounting to 12.7 million Maldivian Rufiyaas in 2023, has been added under sales of goods and services in this edition. It was implemented under the Waste Management Act (Law no. 24/2022), effective 18 April 2023.

Miscellaneous revenue: “Cross Subsidy”, amounting to 1,615.3 million Maldivian Rufiyaas in 2023, has been added under miscellaneous revenue in this edition. It was implemented under the Tourism Act of Maldives (Act no. 2/99).

Source: Ministry of Finance, Maldives.

Table 5.14. Marshall Islands: Details of non-tax revenue

Thousand USD

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	..	68 821	75 501	115 159	106 471	113 446	141 535	150 699	137 400	137 595
Non-tax revenue: Grants	..	62 800	68 200	65 300	67 300	71 900	93 900	107 300	91 500	88 719
Non-tax revenue: Property income	..	3 978	5 134	47 476	36 835	37 721	38 826	34 294	37 109	39 502
Non-tax revenue: Rents and royalties	..	1 356	2 000	40 032	29 440	29 141	31 300	26 000	25 600	28 000
Fishing fees	..	1 356	2 000	40 032	29 440	29 141	31 300	26 000	25 600	28 000
Non-tax revenue: Interest and dividends	..	2 622	3 134	7 443	7 395	8 580	7 526	8 294	11 509	11 502
Interest	..	1 622	134	149	116	154	140	122	90	85
Dividends	..	0	0	0	0	0	0	0	3	3
Contributions from Trust Company of the Marshall Islands (ship registry)	..	1 000	3 000	7 294	7 279	8 426	7 386	8 172	11 416	11 414
Non-tax revenue: Other property income	..	0	0	0	0	0	0	0	0	0
Non-tax revenue: Sales of good and services	..	1 311	985	1 468	1 950	3 056	3 467	3 715	3 018	4 169
Administrative fees	..	1 124	873	1 381	1 886	3 012	3 376	3 398	2 285	2 640
Incidental sales by nonmarket establishments	..	187	112	87	64	44	91	317	733	1 529
Non-tax revenue: Fines, penalties and forfeits	..	0	0	0	0	0	0	0	55	48
Non-tax revenue: Miscellaneous and unidentified revenue	..	731	1 183	916	385	769	5 342	5 390	5 718	5 157
Total tax and non-tax revenue	..	93 206	120 887	171 441	166 146	177 198	206 073	216 548	205 588	204 835

Note: .. Not available

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

The data are on a cash basis

Local government revenue data are not available.

Grants: Data are sourced from IMF Article IV staff reports.

Source: Ministry of Finance of the Republic of the Marshall Islands; International Monetary Fund.

Table 5.15. Mongolia: Details of non-tax revenue

Billion MNT

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	639	1 207	1 486	1 628	1 476	1 904	3 545	5 651
Grants	..	..	38	62	89	88	166	160	300	351
Property income	..	..	320	482	670	793	585	678	2 456	4 201
Rents and royalties	..	..	265	446	593	766	564	649	1 979	4 019
Interest and dividends	..	..	55	36	77	27	21	29	477	182
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	33	150	170	158	80	128	21	12
Fines, penalties and forfeits	..	..	36	75	113	160	219	218	260	443
Miscellaneous and unidentified revenue	..	..	211	438	445	427	425	720	509	645
Total tax and non-tax revenue	..	..	3 109	7 211	9 275	10 661	9 363	12 628	17 018	23 225

Note: .. Not available

Year ending 31st December.

Data are on a cash basis.

Source: Ministry of Finance, Mongolia.

Table 5.16. Nauru: Details of non-tax revenue

Thousand AUD

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	..	136 157	169 334	173 363	194 077	151 518	106 072	189 998
Grants	..	..	..	33 300	21 100	32 000	79 000	41 900	8 622	50 315
Property income	..	..	..	48 170	73 684	76 021	63 006	58 942	71 948	64 265
Rents and royalties	..	..	..	47 111	72 492	73 771	60 284	58 292	51 606	61 989
Fishing days, licences and support vessels	..	..	..	46 363	71 374	73 279	59 798	58 199	51 256	61 370
DCA Air navigation and rental fees	..	..	..	748	1 118	492	486	94	351	619
Interest and dividends	..	..	..	1 059	1 192	2 250	2 722	650	20 341	2 276
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	..	..	..	49 800	57 661	46 399	31 006	31 878	11 879	14 108
Visa Fees RPB	..	..	..	28 357	20 282	21 113	5 772	5 061	5 079	2 721
DJBC Operations	..	..	..	2 657	5 450	3 370	4 212	5 089	4 225	9 814
Other sales of goods and services	..	..	..	18 786	31 929	21 916	21 022	21 727	2 575	1 573
Fines, penalties and forfeits	..	..	..	0	0	0	0	0	133	0
Miscellaneous and unidentified revenue	..	..	..	4 887	16 889	18 943	21 066	18 799	13 490	61 310
Total tax and non-tax revenue	..	..	..	178 244	225 899	253 385	275 091	227 569	172 835	236 371

Note: .. Not available

Data are on a fiscal year basis beginning 1st July. For example, the data for 2023 represent the period from July 2023 to June 2024.

Grants: Data for 2014-2021 are sourced from IMF Article IV reports. Data after 2021 come from Nauru Department of Finance.

Source: Nauru Revenue Office; Grants data are taken from the IMF and Nauru Department of Finance.

Table 5.17. Niue: Details of non-tax revenue

Thousand NZD

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	26 500	29 839	40 114	35 472	47 493	38 530	38 193	85 935
Grants	..	..	16 350	17 207	29 618	25 104	38 460	27 063	24 523	68 194
Property income	..	..	378	1 277	1 723	1 491	2 126	1 676	1 656	2 441
Rents and royalties	..	..	0	1 192	1 525	1 487	1 970	1 641	1 597	2 017
Fishing rights	..	..	0	1 192	1 525	1 487	1 970	1 641	1 597	2 017
Interest and dividends	..	..	378	85	199	4	156	35	58	423
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	7 447	8 522	7 954	7 303	3 817	8 313	11 832	14 900
Sale of physical goods	..	..	5 340	6 411	6 724	5 886	4 802	5 446	8 987	11 839
Provision of services	..	..	1 921	1 961	783	1 196	- 485	2 844	2 762	2 987
Rent and lease revenue	..	..	161	21	63	31	36	8	39	14
Other sales of goods and services	..	..	24	129	383	189	- 535	15	44	60
Fines, penalties and forfeits	..	..	10	5	2	17	5	8	- 3	2
Miscellaneous and unidentified revenue	..	..	2 316	2 828	817	1 557	3 085	1 471	186	398
Total tax and non-tax revenue	..	..	31 178	39 209	50 165	44 880	57 229	46 333	49 330	99 831

Note: .. Not available

Data are on a fiscal year basis beginning 1st July. For example, the data for 2023 represent the period from July 2023 to June 2024.

Data are on an accrual basis.

Data for 2022 and 2023 are provisional.

Source: Government of Niue.

Table 5.18. Pakistan: Details of non-tax revenue

Million PKR

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	..	795 687	456 611	1 554 602	1 191 549	1 151 036	1 244 865	2 179 750
Grants	..	..	..	36 954	33 023	33 483	31 000	41 000	35 000	52 000
Property income	..	..	..	466 627	236 989	1 305 794	896 818	830 625	841 397	1 678 321
Rents and royalties	..	..	..	71 230	109 611	97 528	84 250	121 743	171 125	218 678
Interest and dividends	..	..	..	395 397	127 378	1 208 266	812 568	708 882	670 272	1 459 643
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	..	..	..	92 236	62 129	61 659	84 674	66 922	66 246	110 975
Fines, penalties and forfeits	..	..	..	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	..	..	..	199 870	124 470	153 666	179 057	212 489	302 222	338 454
Total tax and non-tax revenue	..	..	..	5 264 969	4 933 747	6 305 651	6 934 370	8 076 383	9 668 505	13 321 039

Note: .. Not available

Data are on a fiscal year basis beginning 1st July. For example, the data for 2023 represent the period from July 2023 to June 2024.

The data are on a cash basis.

Local non-tax revenue data are only available after 2019 and they cannot be distinguished from federal non-tax revenues in previous years.

NTR_A: Grants data are sourced from the IMF Article IV report. Data for 2023 is IMF estimate.

NTR_E: Local non-tax revenue data have been disaggregated based on new data provided by the government. They were previously classified under NTR_E and have been reclassified under NTR_B, NTR_C and NTR_E accordingly in this edition.

Source: Pakistan Bureau of Statistics; International Monetary Fund.

Table 5.19. Papua New Guinea: Details of non-tax revenue

Million PGK

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	1 826	2 384	3 609	2 762	2 291	2 731	2 085	2 183
Grants	..	..	1 391	1 440	1 836	1 776	1 425	2 088	1 472	1 159
Property income	..	..	341	861	1 064	529	741	552	514	518
Rents and royalties	..	..	0	19	30	28	23	21	34	38
Interest and dividends	..	..	341	842	1 033	501	719	531	480	480
Dividends	..	..	40	279	380	120	150	150	180	77
Mining and Petroleum Dividends	..	..	299	562	653	381	569	381	300	403
SWF Receipts	..	..	0	0	0	0	0	0	0	0
Interests and fees from lending	..	..	1	0	0	0	0	0	0	0
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	0	63	32	37	9	11	8	21
Fines, penalties and forfeits	..	..	0	2	2	2	3	1	0	2
Miscellaneous and unidentified revenue	..	..	95	18	676	418	113	79	90	483
Total tax and non-tax revenue	..	..	8 400	11 525	14 085	13 680	12 093	13 860	18 538	19 810

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

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

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

Table 5.20. Philippines: Details of non-tax revenue

Million PHP

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	69 811	125 231	149 213	282 157	335 203	382 021	416 503	331 796	402 289	483 063
Grants	1 376	88	406	39	51	259	241	354	1 108	649
Property income	30 764	73 399	60 147	121 654	139 259	175 511	245 947	152 909	187 315	263 684
Rents and royalties	0	0	0	2 323	2 389	2 744	3 430	4 441	3 963	0
Interest and dividends	0	0	0	2 368	2 642	3 627	3 579	2 606	2 470	0
Other property income	30 764	73 399	60 147	116 963	134 227	169 140	238 938	145 862	180 882	263 684
Sales of goods and services	25 946	30 749	42 689	76 590	91 329	96 055	58 397	69 583	89 224	102 202
Fines, penalties and forfeits	0	0	0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	11 725	20 995	45 971	83 874	104 564	110 196	111 918	108 950	124 642	116 527
Total tax and non-tax revenue	559 953	868 095	1 314 474	3 052 365	3 501 396	3 896 211	3 614 558	3 829 518	4 462 520	4 831 301

Note: Year ending 31st December.

The data are on a cash basis.

Rents and royalties: Data are revised between 2013 and 2022 due to consolidation between the Mines and Geosciences Bureau (MGB) Mining Royalty Collection from Finance Division on the actual royalty collection and survey of taxes and fees from the mining companies that were submitted to MGB.

Source: Department of Finance of the Philippines.

Table 5.21. Samoa: Details of non-tax revenue

Million WST

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	..	115	157	120	135	255	249	270	199	281
Grants	..	72	105	61	46	179	148	188	116	181
Property income	..	26	8	7	22	12	33	30	16	38
Rents and royalties	..	26	1	2	3	2	1	0	0	1
Interest and dividends	..	0	7	6	18	10	32	30	16	38
Other property income	..	0	0	0	0	0	0	0	0	0
Sales of goods and services	..	19	31	40	67	63	67	51	67	61
Administrative fees	..	..	28	24	38	30	26	12	34	33
Incidental sales by nonmarket establishments	..	..	2	17	30	32	41	40	33	28
Fines, penalties and forfeits	..	0	1	11	0	1	1	1	1	1
Miscellaneous and unidentified revenue	..	- 1	11	0	0	0	0	0	0	0
Total tax and non-tax revenue	..	388	498	643	706	818	791	825	873	1 060

Note: .. Not available

Data are reported on a fiscal year basis beginning 1st July. For example, the data for 2023 represent the period from July 2023 to June 2024.

The data are on a cash basis.

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

The data from 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 non-tax revenue categories.

Heading Grants: Data from 2009 includes only cash grants whereas data prior to that year also includes aid-funded projects.

Heading Sales of Goods and services: Data from 2009 exclude fisheries' licences currently included in tax revenue under heading "5126 taxes on specific services" (more information can be found in Table 4.12). Fisheries' licences revenues are usually classified as non-tax revenues according to the OECD classification set out in Annex B of the Interpretative Guide.

Source: Bureau of Statistics of Samoa.

Table 5.22. Singapore: Details of non-tax revenue

Million SGD

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	17 088	13 126	11 644	25 597	22 206	36 612	22 733	23 113	25 634	25 306
Grants	0	0	0	0	0	0	0	0	0	0
Property income	11 154	10 521	8 348	17 428	16 106	31 391	17 915	16 756	18 808	17 872
Rents and royalties	..	..	..	1 284	1 436	1 408	1 150	1 369	1 482	1 679
Interest and dividends	..	..	..	16 144	14 670	29 983	16 765	15 387	17 327	16 193
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	4 921	1 455	2 844	7 425	5 284	4 530	3 785	5 091	5 876	6 516
Fines, penalties and forfeits	187	136	226	367	386	336	544	368	352	353
Miscellaneous and unidentified revenue	826	1 014	226	378	430	354	489	898	598	565
Total tax and non-tax revenue	42 715	38 813	53 492	91 960	88 409	104 257	84 142	97 874	108 342	119 635

Note: .. Not available

Data are on a fiscal year basis ending 31st March. For example, the data for 2023 represent 1 April 2023 to 31 March 2024.

The data are on a cash basis.

Scope of data provided is limited to the Budgetary Central Government.

Source: Ministry of Finance of Singapore.

Table 5.23. Sri Lanka: Details of non-tax revenue

Million LKR

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	98 321	146 444	194 928	134 898	124 348	131 173	224 042	317 503
Grants	..	..	16 909	8 031	12 486	7 909	5 348	6 740	33 405	25 502
Property income	..	..	54 318	61 393	64 968	41 676	48 929	52 069	65 425	102 975
Rents and royalties	..	..	0	0	0	0	0	0	0	0
Interest and dividends	..	..	54 318	61 393	64 968	41 676	48 929	52 069	65 425	102 975
Interest	..	..	8 017	7 395	8 140	13 819	7 297	6 466	7 326	26 245
Profit and dividends	..	..	31 301	53 998	41 828	27 857	17 624	30 591	28 092	75 701
Central bank profit transfers	..	..	15 000	0	15 000	0	24 009	15 012	30 007	1 029
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of good and services	..	..	24 972	71 025	110 793	78 611	59 425	47 735	95 911	153 552
Fines, penalties and forfeits	..	..	0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	..	..	2 122	5 995	6 681	6 701	10 646	24 630	29 300	35 474
Total tax and non-tax revenue	..	..	834 190	1 839 562	1 932 461	1 898 808	1 373 309	1 463 810	2 133 272	3 074 324

Note: .. Not available

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

The data are on a cash basis.

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

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 5.24. Thailand: Details of non-tax revenue

Million THB

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	..	213 907	353 402	545 905	614 782	628 724	628 860	580 355	574 477	671 959
Grants	..	1 884	2 081	2 415	2 401	1 584	1 449	2 017	2 139	2 273
Property income	..	123 417	191 289	300 896	311 258	331 924	335 508	294 277	288 272	318 573
Rents and royalties	..	26 417	46 429	75 554	78 839	83 980	73 199	64 791	75 586	89 536
Interest and dividends	..	51 459	144 442	225 343	232 420	247 943	262 310	229 485	212 687	229 037
Other property income	..	45 542	418	0	0	0	0	0	0	0
Sales of goods and services	..	62 427	103 797	174 056	220 257	202 720	208 977	179 415	199 098	262 475
Fines, penalties and forfeits	..	4 815	9 197	14 095	17 733	19 330	15 416	10 032	8 569	10 584
Miscellaneous and unidentified revenue	..	21 364	47 037	54 443	63 133	73 165	67 509	94 614	76 399	78 054
Total tax and non-tax revenue	..	1 617 043	2 223 854	3 219 531	3 472 244	3 526 507	3 242 666	3 204 720	3 437 874	3 726 280

Note.. Not available

Data are on a fiscal year basis ending 30th September. For example, the data for 2023 represents 1 October 2022 to 30 September 2023.

The data are on a cash basis.

Source: Ministry of Finance in Thailand.

Table 5.25. Tokelau: Details of non-tax revenue

Thousand NZD

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	..	..	14 836	31 507	37 212	34 780	34 562	31 206	29 059	18 635
Grants	..	..	13 115	11 010	13 500	15 538	12 500	12 500	12 500	16 934
New Zealand Budgetary Grants	..	..	13 115	11 010	13 500	15 538	12 500	12 500	12 500	16 934
External donor funding	..	..	0	0	0	0	0	0	0	0
Property income	..	..	1 051	19 726	22 335	17 810	20 614	17 433	15 245	564
Rents and royalties	..	..	955	18 909	21 684	17 259	20 573	17 365	15 025	0
Tokelau EEZ Revenues	..	..	955	18 909	21 684	17 259	20 573	17 365	15 025	0
Interest and dividends	..	..	96	817	651	551	41	68	220	564
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	670	771	1 377	1 432	1 448	1 273	1 314	1 137
Handicrafts & Tourism (ENDRE)	..	..	0	7	7	10	6	5	1	1
Commemorative coins	..	..	0	0	115	32	292	115	9	0
Stamp sales	..	..	0	0	0	5	2	11	0	0
Transport - Boatfares	..	..	117	243	295	215	29	34	96	159
Transport - Freights Payments	..	..	409	398	618	649	584	657	585	608
Transport - Sale of Assets	..	..	1	0	4	0	19	19	31	42
Charter fees	..	..	10	0	171	323	381	310	402	200
Postage	..	..	3	0	0	0	0	0	0	0
Registry Certificates: Birth & Death	..	..	1	5	10	4	2	1	10	1
Service Fees	..	..	45	31	73	82	68	58	66	54
Miscellaneous Revenues	..	..	1	0	3	51	5	1	26	0
Revenue - Debt Recovery (MISC)	..	..	0	0	0	0	0	0	10	0
Gains - Sale of Assets (Vehicles)	..	..	0	0	0	0	0	0	11	0
House Rental Subsidies	..	..	46	74	62	51	56	52	55	71
Tokelau Savings Bank Passbook Fees	..	..	0	0	1	1	1	1	0	1
Tokelau Higano: accommodation	..	..	37	13	18	9	3	9	12	0
Fines, penalties and forfeits	..	..	0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	..	..	0	0	0	0	0	0	0	0
Total tax and non-tax revenue	..	..	16 530	34 025	40 055	37 820	37 841	34 648	32 346	22 118

Note: .. Not available

Data are reported on a fiscal year basis beginning 1st July. For example, the data for 2023 represent the period from July 2023 to June 2024.

The data are on a cash basis.

Source: Tokelau National Statistics Office.

Table 5.26. Vanuatu: Details of non-tax revenue

Million VUV

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue	388	1 215	5 619	13 470	19 984	26 064	24 810	17 040	11 357	21 563
Grants	373	1 189	4 431	7 032	7 807	11 113	8 143	6 996	979	10 482
Property income	0	0	0	0	0	0	0	0	0	0
Rents and royalties	..	..	..	..	..	..	..	..	..	..
Interest and dividends	..	..	..	..	..	..	..	..	..	..
Other property income	..	..	..	..	..	..	..	..	..	..
Sales of goods and services	0	0	0	0	0	0	0	0	0	0
Fines, penalties and forfeits	0	0	0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	15	26	1 187	6 438	12 177	14 950	16 667	10 044	10 378	11 081
Total tax and non-tax revenue	6 486	8 577	16 708	29 719	37 960	44 318	39 542	28 583	29 969	45 522

Note: .. Not available

Year ending 31st December.

Source: Department of Finance and Treasury of Vanuatu.

Table 5.27. Viet Nam: Details of non-tax revenue

Billion VND

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Total non-tax revenue		65 965	122 514	420 566	477 639	501 884	522 133	478 223	530 298	536 604
Grants		3 789	11 868	7 910	7 780	5 133	4 808	17 185	8 360	2 657
Property income		21 236	26 316	32 822	38 195	36 768	30 180	34 763	43 665	40 176
Rents and royalties		21 236	26 316	32 822	38 195	36 768	30 180	34 763	43 665	40 176
Interest and dividends		0	0	0	0	0	0	0	0	0
Other property income		0	0	0	0	0	0	0	0	0
Sales of goods and services		22 365	66 702	216 679	245 849	266 196	282 932	293 723	333 854	290 352
Fees and charges		4 918	11 347	36 062	37 530	41 011	35 109	34 870	41 086	44 977
Land rents		2 287	5 987	27 432	31 064	33 829	36 538	40 193	42 592	44 880
Revenue from land user right assignment		15 160	49 368	125 287	147 815	157 448	174 359	186 047	209 580	154 651
Lottery revenue		0	0	27 898	29 440	33 908	36 926	32 612	40 596	45 844
Fines, penalties and forfeits		0	0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue		18 575	17 628	163 155	185 815	193 787	204 213	132 553	144 419	203 419
Total tax and non-tax revenue		238 687	588 430	1 288 665	1 431 660	1 553 611	1 510 579	1 591 411	1 820 310	1 754 121

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. Non-tax revenues for 2023 are estimates by the government.

Source: General Statistics Office Viet Nam.