Revenue Statistics in Asia and the Pacific 2026

5. Comparative and country tables, non-tax revenues, 2000-2024

Abstract

Non-tax revenue tables, 2000-2024

In the following tables, a (“..”) indicates not available. The main series in this volume cover the years 2000 to 2024. Figures referring to 2001-04, 2006-09 and 2011-18 in Tables 5.1 and 5.4 to 5.28 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, 2000-24

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Bhutan	28.8	23.0	19.4	15.6	17.7	18.1	14.5	13.7	13.6	12.1
Cambodia1	..	1.6	5.2	3.0	3.9	3.2	2.7	2.8	2.8	2.6
Cook Islands	..	27.9	9.8	11.6	14.9	37.3	20.6	17.6	7.9	4.5
Fiji	..	..	2.9	2.9	3.6	4.4	8.1	3.7	4.7	4.9
Hong Kong (China)	..	..	7.4	4.4	8.2	6.9	9.1	7.6	5.0	4.1
Kazakhstan	0.4	1.6	1.0	1.4	1.5	1.2	1.5	2.2	2.7	2.1
Kyrgyzstan	3.6	4.2	9.6	10.7	7.4	7.6	8.1	7.6	7.7	8.0
Lao PDR	..	..	9.5	7.7	5.1	3.8	5.4	4.3	5.5	5.8
Maldives	..	13.0	9.1	6.3	5.0	4.6	5.4	7.1	6.7	5.4
Marshall Islands	..	50.4	47.1	44.8	47.3	57.9	58.6	52.6	52.8	53.3
Mongolia	..	..	6.5	6.4	4.3	3.9	4.3	6.5	7.9	7.5
Nauru	..	..	..	66.3	92.3	82.4	52.8	38.2	74.1	68.4
Niue	..	..	126.0	105.4	87.3	118.4	106.7	100.0	203.8	127.0
Pakistan	..	..	..	2.5	3.3	2.1	1.7	1.5	2.1	3.6
Papua New Guinea	..	..	4.7	3.2	3.3	2.8	3.0	1.9	2.0	2.0
Philippines	1.9	2.1	1.6	2.1	2.0	2.3	1.7	1.9	2.0	2.7
Samoa2	..	8.1	8.8	4.5	10.8	11.8	11.5	6.9	8.4	7.3
Singapore	..	6.0	3.5	4.4	7.1	4.6	3.7	3.6	3.6	3.6
Sri Lanka	..	..	1.5	0.8	0.8	0.8	0.7	0.9	1.2	1.1
Thailand	..	2.9	3.3	3.6	3.7	4.0	3.6	3.4	3.8	4.3
Tokelau	..	..	154.6	229.9	190.4	175.6	164.4	140.6	143.4	171.9
Tonga	..	..	..	11.0	13.7	18.5	19.7	16.5	19.0	14.7
Vanuatu	0.9	2.5	7.8	13.1	21.4	21.1	14.2	8.5	15.2	12.5
Viet Nam	..	7.2	4.5	5.3	6.5	6.5	5.6	5.5	5.4	5.7

.. Not available

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.

See the country tables below in Chapter 5 for further information on data issues for individual 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, 2024

	Grants	Property income	Sales of goods and services	Fines, penalties and forfeits	Miscellaneous and unidentified revenue
Bhutan	5.9	4.9	1.2	0.1	0.0
Cambodia	0.7	0.4	1.4	0.1	0.0
Cook Islands	2.8	1.1	0.6	0.0	0.1
Fiji	1.5	2.1	1.0	0.3	0.0
Hong Kong (China)	0.0	2.3	0.8	0.1	0.9
Kazakhstan	0.0	1.8	0.2	0.2	0.0
Kyrgyzstan	0.9	4.1	1.7	0.2	1.1
Lao PDR	1.4	2.4	1.6	0.1	0.3
Maldives	0.0	3.3	1.8	0.2	0.1
Marshall Islands	36.5	15.3	1.3	0.0	0.2
Mongolia	0.6	5.1	0.1	0.6	1.1
Nauru	12.3	19.1	2.0	0.0	35.0
Niue	90.2	6.7	29.9	0.0	0.2
Pakistan	0.1	2.9	0.2	0.0	0.4
Papua New Guinea	1.0	0.6	0.0	0.0	0.4
Philippines	0.0	1.3	0.4	0.0	1.0
Samoa	4.9	0.6	1.7	0.1	0.0
Singapore	0.0	2.3	1.1	0.1	0.1
Sri Lanka	0.2	0.4	0.5	0.0	0.1
Thailand	0.0	2.2	1.5	0.1	0.5
Tokelau	87.9	75.1	8.9	0.0	0.0
Tonga	11.7	1.6	1.4	0.0	0.1
Vanuatu	2.8	0.0	0.0	0.0	9.7
Viet Nam	0.0	0.4	3.4	0.0	1.9

.. Not available

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.

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

Table 5.3. Non-tax revenue of main headings as percentage of total non-tax revenues in selected economies, 2024

	Grants	Property income	Sales of goods and services	Fines, penalties and forfeits	Miscellaneous and unidentified revenue
Bhutan	48.6	40.5	9.8	1.1	0.0
Cambodia	27.5	15.0	52.3	5.2	0.0
Cook Islands	61.9	23.6	12.7	0.1	1.8
Fiji	30.2	42.2	20.1	7.0	0.5
Hong Kong (China)	0.0	55.9	20.3	1.5	22.3
Kazakhstan	0.0	83.7	7.6	8.7	0.0
Kyrgyzstan	11.1	50.7	21.7	3.0	13.5
Lao PDR	24.0	41.6	27.6	1.8	5.1
Maldives	0.0	60.2	34.0	3.6	2.2
Marshall Islands	68.5	28.7	2.4	0.0	0.4
Mongolia	7.8	68.0	1.5	8.6	14.1
Nauru	18.0	27.9	2.9	0.0	51.2
Niue	71.0	5.3	23.5	0.0	0.2
Pakistan	1.6	81.6	5.1	0.0	11.7
Papua New Guinea	49.6	29.4	0.6	0.1	20.3
Philippines	0.1	45.8	16.1	0.0	38.0
Samoa	67.2	8.1	23.8	0.8	0.0
Singapore	0.0	64.3	30.7	2.9	2.1
Sri Lanka	17.5	30.7	45.1	0.0	6.8
Thailand	0.3	51.5	35.1	1.3	11.8
Tokelau	51.1	43.7	5.2	0.0	0.0
Tonga	79.2	10.6	9.8	0.0	0.4
Vanuatu	22.3	0.0	0.0	0.0	77.7

.. Not available

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.

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

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

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Bhutan	145	213	355	375	470	483	424	432	442	423
Cambodia1	..	111	719	724	1 388	1 089	966	1 119	1 180	1 190
Cook Islands	..	52	25	35	53	85	58	57	32	19
Fiji	..	..	90	135	190	184	338	182	255	291
Hong Kong (China)	..	..	17 351	13 571	30 318	24 236	34 276	27 710	19 314	17 101
Kazakhstan	68	893	1 460	2 542	2 730	2 001	2 978	4 940	7 007	6 252
Kyrgyzstan	50	103	460	717	698	625	746	936	1 169	1 461
Lao PDR	..	..	711	1 104	957	713	998	653	821	921
Maldives	..	151	236	260	285	171	281	437	446	382
Marshall Islands	..	69	76	83	113	142	151	137	138	149
Mongolia	..	..	470	742	611	526	669	1 130	1 630	1 770
Nauru	..	..	..	75	121	134	114	74	126	123
Niue	..	..	19	22	23	31	27	24	53	38
Pakistan	..	..	..	8 037	11 396	7 529	7 184	7 000	8 770	14 378
Papua New Guinea	..	..	672	703	815	662	778	592	606	617
Philippines	1 580	2 273	3 308	6 382	7 494	8 486	6 806	7 488	8 802	12 615
Samoa2	..	42	62	40	97	92	105	77	103	101
Singapore	..	7 886	8 539	13 526	26 838	16 477	17 204	18 594	18 846	20 561
Sri Lanka	..	..	870	661	755	670	660	694	969	1 136
Thailand	..	5 318	11 153	14 146	20 250	20 095	18 149	16 385	19 308	22 282
Tokelau	..	..	11	23	23	22	22	18	18	21
Tonga	..	..	..	53	70	96	110	101	125	101
Vanuatu	3	11	56	114	226	238	151	97	183	158

.. Not available

Note: 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.

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.

See the country tables below in Chapter 5 for further information on data issues for individual 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 5.5. Bhutan: Details of non-tax revenue

Million BTN

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total non-tax revenue	6 321	9 296	16 539	23 243	33 130	34 989	31 257	32 575	36 060	35 516
Grants	3 711	6 425	10 498	14 890	16 426	14 882	13 584	14 363	10 616	17 273
Property income	2 001	2 197	5 091	7 210	11 792	11 522	11 894	12 123	21 625	14 381
Rents and royalties	94	93	176	481	3 287	4 911	4 811	5 255	5 420	5 634
Forest Products	44	39	49	57	74	48	66	79	76	72
Mines and Minerals	38	54	127	333	375	752	727	913	992	623
Hydro Power	0	0	0	89	2 833	4 097	4 017	4 261	4 352	4 845
Land rentals	11	0	0	2	1	1	0	0	0	94
Other rents and royalties	0	0	0	0	4	14	0	2	0	1
Interest and dividends	1 907	2 104	4 915	6 729	8 505	6 611	7 084	6 869	16 206	8 747
Druk Holding and Investments (DHI) dividends	0	0	1 470	3 781	4 551	3 020	3 976	3 361	5 058	3 500
DGPC dividends	1 201	1 391	1 519	0	0	0	0	0	0	0
Other dividends	95	151	8	5	55	19	105	168	2 879	86
Net surplus transfers from the Royal Monetary Authority (RMA)	562	315	187	789	3 011	2 001	440	811	5 269	2 181
Interest receipt from corporations	50	247	1 731	2 155	887	1 571	2 562	2 529	3 000	2 980
Other property income	0	0	0	0	0	0	0	0	0	0
Sales of goods and services	531	488	838	1 051	4 844	8 479	5 683	6 013	3 761	3 480
Services to economic sectors	0	0	0	359	654	520	563	600	748	690
Customs and excise services	0	0	0	0	0	0	0	0	0	1 126
Other administrative fees and charges	118	197	390	118	79	115	82	139	137	0
Rents on buildings	0	0	0	101	172	175	161	185	245	0
Sales of goods and commodities	0	0	0	98	59	71	117	114	131	151
Hydroelectric projects	0	0	0	0	3 504	7 376	4 404	4 464	2 000	0
Other sales of goods and services	414	291	448	173	135	93	167	208	242	1 112
Fines, penalties and forfeits	0	0	0	92	69	106	96	74	58	383
Fines and penalties - Corporate income	..	..	..	30	0	17	0	0	0	45
Fines and penalties - Business income	..	..	..	32	0	39	0	0	0	90
Fines and penalties - Personal income	..	..	..	6	0	0	0	0	0	17
Fines and penalties - Sales Tax	..	..	..	1	24	26	33	36	26	25
Fines and penalties - Other	..	..	..	23	45	24	63	39	32	206
Miscellaneous and unidentified revenue	78	186	112	0	0	0	0	1	0	0
Miscellaneous non-tax revenue	78	186	112	0	0	0	0	1	0	0
Total tax and non-tax revenue	8 383	13 328	27 957	42 923	52 636	50 737	52 626	59 241	66 265	74 148

.. Not available

Note: The data are on a cash basis.

Data are reported on a fiscal year basis beginning 1 July. For example, the data for 2024 represent the period from July 2024 to June 2025.

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	2015	2019	2020	2021	2022	2023	2024
Total non-tax revenue	..	455 120	3 011 113	2 941 166	5 639 402	4 445 400	3 958 333	4 608 741	4 841 377	4 872 512
Grants	..	..	2 318 638	1 427 542	2 200 916	2 036 914	1 720 871	1 918 640	1 802 659	1 337 730
Property income	..	22 295	178 391	153 388	424 095	566 121	600 894	631 204	360 022	732 200
Rents and royalties	..	12 207	148 220	61 654	126 135	141 450	179 087	195 139	261 248	397 444
Interest and dividends	..	10 088	30 151	91 699	297 894	424 585	421 722	435 974	98 681	334 656
Interest	..	9 992	23 664	75 943	126 810	109 083	101 496	136 725	56 582	219 804
Dividends	..	96	6 487	15 756	171 085	315 502	320 227	299 249	42 100	114 852
Other property income	..	0	21	35	66	86	85	91	93	100
Sales of goods and services	..	351 296	480 520	1 239 273	2 747 769	1 514 256	1 290 175	1 731 508	2 317 538	2 550 457
Sales of market establishments	..	232 417	95 777	253 950	900 420	612 891	767 270	907 875	1 139 141	1 136 777
Administrative fees	..	112 775	270 970	792 071	1 416 116	801 374	503 102	767 934	1 032 927	1 199 780
Incidental sales by nonmarket establishments	..	6 104	113 773	193 253	431 233	99 991	19 803	55 698	145 470	213 900
Other sales of goods and services	..	0	0	0	0	0	0	0	0	0
Fines, penalties and forfeits	..	0	33 480	118 553	250 971	323 612	279 595	301 324	356 148	251 281
Miscellaneous and unidentified revenue	..	81 530	83	2 410	15 651	4 497	66 798	26 065	5 009	844
Total tax and non-tax revenue	..	2 487 969	6 452 084	14 409 681	29 461 178	25 327 113	23 833 103	28 796 051	28 017 537	28 527 247

.. Not available

Note: Year ending 31 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	2015	2019	2020	2021	2022	2023	2024
Total non-tax revenue	..	73 848	34 809	50 747	80 727	130 316	81 956	90 357	52 881	31 918
Grants	..	61 190	22 411	35 902	52 827	63 162	71 167	47 325	22 988	19 745
Property income	..	5 769	9 327	11 307	17 550	10 830	5 811	13 409	16 633	7 526
Rents and royalties	..	433	3 528	7 714	13 262	9 904	5 811	10 235	10 902	2 977
Fishing Licences	..	433	3 528	7 714	5 219	4 016	2 382	7 223	7 070	2 977
Fisheries Catch Revenue	..	0	0	0	0	0	0	0	0	0
Fisheries - US Treaties	..	0	0	0	8 043	5 888	3 429	3 012	3 832	0
Interest and dividends	..	5 337	5 800	3 593	4 288	926	0	3 175	5 731	4 550
Dividend Income	..	2 400	2 672	0	0	0	0	0	0	0
Interest Income (Crown Accounts)	..	2 809	3 100	1 673	2 968	926	0	3 175	4 511	4 550
Interest Inc from SOE Advances	..	128	28	1 102	360	0	0	0	0	0
Other dividends	..	0	0	818	960	0	0	0	1 220	0
Other property income	..	0	0	0	0	0	0	0	0	0
Sales of goods and services	..	1 685	2 843	3 497	2 794	10 490	4 978	6 181	3 829	4 044
Immigration Fees	..	380	496	715	965	856	0	1 422	859	1 934
Financial Supervisory Comm	..	340	605	917	319	8 264	4 978	2 310	0	0
Numismatic Revenue	..	297	457	600	172	662	0	1 188	901	1 069
Drivers Licence Fees	..	275	718	292	256	119	0	330	374	343
Censorship Fees	..	0	12	2	1	1	0	1	0	0
Upper Air Space Fees	..	290	442	545	922	186	0	455	1 130	0
Other fees	..	103	112	426	159	202	0	476	564	698
Seabed Exploration Licenses	..	0	0	0	0	200	0	0	0	0
Fines, penalties and forfeits	..	19	72	23	246	923	0	56	9	25
Police fines	..	19	72	23	8	87	0	56	9	25
Fishing fines	..	0	0	0	238	836	0	0	0	0
Miscellaneous and unidentified revenue	..	5 186	156	19	7 311	44 911	0	23 386	9 422	578
Core Sector Support	..	0	0	0	0	7 825	0	22 825	9 100	0
Other Revenue on Behalf of Crown	..	30	52	17	7 382	36 686	0	321	0	9
Miscellaneous revenue	..	5 155	103	2	- 71	400	0	240	322	569
Total tax and non-tax revenue	..	150 981	137 103	178 413	222 133	220 570	188 536	203 942	221 455	251 719

.. Not available

Note: Data are reported on a fiscal year basis beginning 1 July. For example, the data for 2024 represent the period from July 2024 to June 2025.

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 Finance and Economic Management of the Cook Islands.

Table 5.8. Fiji: Details of non-tax revenue

Million FJD

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total non-tax revenue	..	..	172	283	411	399	700	402	573	660
Grants	..	..	9	18	46	117	411	47	166	199
Property income	..	..	65	122	202	129	153	182	234	278
Rents and royalties	..	..	13	53	90	69	95	103	90	100
Resource Tax	..	..	0	36	71	51	78	86	67	77
Fishing	..	..	0	2	2	1	1	1	2	1
Mining	..	..	0	0	0	1	0	0	4	0
Forestry	..	..	1	1	0	0	0	0	0	0
Rents (land)	..	..	11	13	16	15	15	15	17	21
Other rents and royalties	..	..	0	0	0	0	0	0	0	0
Interest and dividends	..	..	52	70	112	60	58	79	144	179
Dividends from Investments in Social Services	..	..	1	2	1	0	0	1	1	5
Dividends from Investments in Economic Services	..	..	20	33	28	33	31	47	109	147
Dividends from Investments in Infrastructure Services	..	..	9	28	68	21	21	27	31	24
Interest	..	..	0	1	13	3	4	1	2	3
Other interests and dividends	..	..	23	7	1	3	2	3	1	1
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	64	97	118	107	95	123	127	133
Passports	..	..	9	11	7	4	4	13	15	13
Administrative fees	..	..	10	13	23	24	21	26	29	25
Land Transport Authority - Road User Levy Fee	..	..	0	10	15	14	14	15	16	17
Licenses - Telecommunications and TV	..	..	5	6	3	11	4	10	7	10
Water charges	..	..	25	31	46	36	36	43	40	38
Rents (buildings) and hires	..	..	2	0	0	0	0	2	5	5
Commissions	..	..	1	2	5	4	4	4	5	7
Other sales of goods and services	..	..	12	24	20	12	11	10	12	17
Fines, penalties and forfeits	..	..	26	30	42	43	38	44	42	46
Land Transport Authority - Fees and Fines	..	..	24	27	40	41	37	41	40	44
Court fines	..	..	2	3	1	2	1	3	1	2
Other fines, penalties, and forfeits	..	..	0	0	0	0	0	0	0	1
Miscellaneous and unidentified revenue	..	..	8	16	4	4	3	5	4	3
Total tax and non-tax revenue	..	..	1 476	2 603	3 052	2 009	2 049	2 366	3 084	3 909

.. Not available

Note: Year ending 31 December.

The data are on a cash basis.

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

Source: Ministry of Economy, Fiji.

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

Million HKD

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total non-tax revenue	..	..	134 801	105 200	237 573	188 001	266 433	217 012	151 218	133 454
Grants	..	..	0	0	0	0	0	0	0	0
Property income	..	..	49 881	20 020	73 252	76 889	103 309	119 185	101 501	74 644
Rents and royalties	..	..	15 948	19 837	24 853	24 463	22 876	25 884	26 551	29 927
Interest and dividends	..	..	33 933	183	48 399	52 426	80 433	93 301	74 950	44 717
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	75 278	72 401	152 924	98 310	152 911	80 613	31 189	27 080
Land premium	..	..	65 545	60 893	141 728	88 713	143 044	69 928	19 581	13 602
Fees and charges	..	..	6 250	7 498	7 290	6 101	6 667	7 483	8 236	9 355
Utilities	..	..	3 483	4 010	3 906	3 496	3 200	3 202	3 372	4 123
Fines, penalties and forfeits	..	..	1 159	1 409	1 801	4 772	2 594	2 370	1 965	2 012
Miscellaneous and unidentified revenue	..	..	8 483	11 370	9 596	8 030	7 619	14 844	16 563	29 718
Loans, reimbursements, contributions and other receipts	..	..	4 099	6 491	4 982	6 225	5 619	8 009	11 543	8 417
Other non-tax income	..	..	4 384	4 879	4 614	1 805	2 000	6 835	5 020	6 301
Anti-epidemic fund	..	..	0	0	0	0	0	0	0	15 000
Total tax and non-tax revenue	..	..	376 327	449 798	590 926	564 230	693 520	622 147	549 406	564 909

.. Not available

Note: Data are on a fiscal year basis beginning 1 April. For example, the data for 2024 represent the period from April 2024 to March 2025.

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

Memo items: "Transfer from other funds" refers to the transfer of HKD15 billion from the Anti-epidemic Fund to the general revenue account in 2024-25. Under the OECD Interpretative Guide, transfers between government units are not treated as revenue as they do not represent an increase in net worth. This transfer is classified as non-tax revenue by Hong Kong (China).

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

Table 5.10. Kazakhstan: Details of non-tax revenue

Million KZT

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total non-tax revenue	9 602	118 709	215 084	563 620	1 044 935	826 225	1 268 271	2 273 222	3 196 215	2 932 096
Grants	0	0	0	0	0	0	1	1	0	0
Property income	2 242	90 791	149 293	416 141	883 417	684 607	1 072 133	2 058 814	2 888 175	2 453 955
Rents and royalties	2 190	66 659	130 651	367 598	801 440	530 692	918 971	1 782 003	1 488 830	1 490 412
Royalties on oil	0	26 763	93 955	261 033	644 077	422 476	791 061	1 477 397	1 035 543	1 202 176
Subsoil use	0	0	0	11 441	86 288	45 015	81 320	239 475	207 636	215 830
Telecommunication spectrum fees	619	1 027	15 899	14 339	20 755	22 436	-7 886	5 592	165 119	10 159
Bonuses, non-oil	1 025	32 452	1 221	21 265	6 434	3 368	13 580	10 907	21 585	18 310
Bonuses, oil	0	0	3 607	32 249	7 154	2 684	2 261	7 848	15 960	429
Rents and fees on land use	0	5 490	8 426	14 574	19 295	19 055	20 406	22 217	23 402	25 378
Other rents and royalties	546	929	7 543	12 697	17 436	15 659	18 228	18 566	19 585	18 130
Interest and dividends	52	22 604	16 290	46 163	79 558	150 530	149 923	273 396	1 395 480	959 677
Dividends from publicly owned companies	52	18 511	14 060	38 987	67 856	138 875	116 350	226 636	1 340 601	920 636
Dividends from publicly participated companies	0	0	125	3 248	4 840	4 489	4 871	13 723	20 063	5 503
Interest	0	4 093	2 105	3 928	6 862	7 166	28 702	33 037	34 816	33 539
Other property income	0	1 528	2 352	2 379	2 419	3 386	3 239	3 416	3 865	3 865
Sales of goods and services	7 360	24 698	33 652	79 388	74 093	70 577	81 735	89 669	115 576	221 821
Rents on buildings	0	16 782	26 537	36 611	60 230	62 152	65 968	72 139	76 975	78 751
Administrative fees	4 090	4 108	2 588	3 932	4 752	2 565	4 772	4 761	5 205	71 276
Other sales of goods and services	3 270	3 808	4 528	38 845	9 111	5 859	10 996	12 769	33 396	71 794
Fines, penalties and forfeits	0	3 220	32 138	68 087	87 424	71 039	114 398	124 542	192 155	254 880
Fines, penalties, sanctions and recoveries on oil	0	0	16 678	16 673	21 986	-754	7 681	3 890	8 156	15 959
Proceeds from forfeits	0	309	969	3 293	3 340	3 461	4 352	6 616	18 191	15 101
Other fines, penalties, and forfeits	0	2 912	14 491	48 122	62 098	68 331	102 365	114 037	165 808	223 820
Miscellaneous and unidentified revenue	0	0	0	4	1	2	4	196	309	1 441
Other non-tax revenues from oil sector organizations	0	0	0	4	1	2	4	196	309	1 441
Other misc. revenue	0	0	0	0	0	0	0	0	0	0
Total tax and non-tax revenue	527 379	2 057 422	5 397 463	6 916 582	12 683 624	10 799 554	14 419 907	22 841 418	26 556 187	26 817 910

.. Not available

Note: Year ending 31 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	2015	2019	2020	2021	2022	2023	2024
Total non-tax revenue	2 383	4 215	21 126	46 194	48 677	48 304	63 133	77 864	102 651	127 228
Grants	608	393	7 022	9 309	13 489	11 818	13 738	19 492	16 206	14 097
Property income	309	833	8 132	17 031	10 721	13 628	21 099	23 577	42 161	64 535
Rents and royalties	9	26	6 456	9 434	5 081	5 135	7 629	9 435	11 464	25 097
Subsoil use - bonuses and royalties	0	0	206	2 421	1 682	2 227	3 278	4 178	4 840	5 542
Subsoil use - licences	1	0	0	5 682	566	391	319	674	614	712
Rents on land	7	26	3 481	1 292	2 715	2 167	2 767	3 992	5 198	17 622
Water use	0	0	0	0	11	17	19	452	404	414
Other uses of natural resources	0	0	2 769	38	100	136	162	138	407	233
Telecommunication spectrum fees	0	0	0	0	6	198	1 083	2	0	574
Interest and dividends	129	717	1 676	7 597	5 640	8 493	13 470	14 142	30 697	39 437
Interest	89	395	539	1 381	1 533	1 229	1 834	1 755	3 122	5 122
Dividends from National Bank of the Kyrgyz Republic	0	123	445	3 777	1 894	4 565	8 136	5 773	9 168	12 436
Dividends from other sources	40	196	690	2 399	2 214	2 698	3 500	6 614	18 407	21 880
Others	0	4	2	40	0	0	0	0	0	0
Other property income	172	90	0	0	0	0	0	0	0	0
Sales of goods and services	1 342	2 935	5 161	12 892	15 358	12 840	18 194	22 151	32 034	27 563
Rents on buildings	6	20	96	1 148	803	581	963	1 035	1 170	1 244
State duty and related fees	0	0	268	290	584	612	851	997	1 604	2 350
Health services	0	0	295	1 026	453	351	748	674	656	1 109
Educational and cultural services	0	0	1 733	3 998	6 968	6 862	9 289	9 400	12 974	5 583
Issuance of certificates and other official documents	4	189	113	372	1 019	659	1 408	1 524	3 111	2 608
Other services	378	507	2 603	5 459	2 640	2 420	2 891	5 808	9 076	10 659
Other sales of goods and services	955	2 219	54	600	2 890	1 354	2 044	2 713	3 443	4 010
Fines, penalties and forfeits	32	34	244	849	1 332	1 666	2 075	2 534	3 663	3 805
Fines	21	34	178	670	1 242	1 326	1 558	1 812	2 179	2 238
"Safe city" traffic tickets	0	0	0	0	0	0	0	0	588	953
Other fines, penalties and forfeits	11	0	66	179	90	340	516	722	896	615
Miscellaneous and unidentified revenue	91	21	568	6 113	7 778	8 353	8 027	10 109	8 587	17 227
Voluntary transfers other than grants	0	0	4	2 810	5 441	2 015	1 504	2 204	2 476	3 884
Miscellaneous non-tax revenue	91	21	564	3 303	2 337	6 338	6 523	7 906	6 110	13 343
Total tax and non-tax revenue	10 036	20 577	60 510	128 957	168 742	153 211	211 301	302 913	394 908	473 135

.. Not available

Note: Year ending 31 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	2015	2019	2020	2021	2022	2023	2024
Total non-tax revenue	..	..	5 877	8 980	8 317	6 454	9 730	9 380	15 365	19 864
Grants	..	..	3 931	4 618	2 829	2 565	3 678	1 908	4 914	4 763
Property income	..	..	1 417	2 696	2 858	1 984	3 636	4 577	5 799	8 261
Rents and royalties	..	..	701	1 545	1 180	926	1 704	3 187	4 494	6 250
Timber royalties	..	..	48	546	22	44	25	8	7	2
Hydro-power royalties	..	..	140	378	538	319	479	532	944	1 222
Natural resource taxes	..	..	513	620	620	563	1 200	2 647	3 543	5 025
Interest and dividends	..	..	716	1 152	1 678	1 058	1 932	1 390	1 305	2 011
Interest	..	..	142	281	702	402	457	582	327	588
Depreciation and dividends	..	..	574	870	976	656	1 475	808	978	1 423
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	486	1 533	1 971	1 525	1 540	2 589	4 089	5 479
Administration fees	..	..	124	721	926	932	838	1 065	1 522	2 589
Overflight rights	..	..	241	550	843	413	357	501	1 013	1 614
Registration fees	..	..	46	63	34	55	54	34	94	33
Leasing fees	..	..	36	112	55	45	39	106	227	161
Concessions	..	..	39	87	114	80	252	884	1 233	1 081
Fines, penalties and forfeits	..	..	37	124	35	36	25	51	397	353
Miscellaneous and unidentified revenue	..	..	5	9	624	343	851	256	167	1 009
Total tax and non-tax revenue	..	..	12 978	23 699	25 502	21 831	27 087	31 813	46 173	63 211

.. Not available

Note: Year ending 31 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	2015	2019	2020	2021	2022	2023	2024
Total non-tax revenue	..	1 929	3 021	4 001	4 394	2 632	4 332	6 734	6 870	5 892
Grants	..	0	0	0	0	0	0	0	0	0
Property income	..	1 312	2 384	1 971	2 754	1 579	2 731	3 510	3 163	3 547
Rents and royalties	..	603	1 233	1 449	1 821	772	2 210	2 166	1 930	2 430
Royalties from fisheries	..	0	19	0	0	0	0	0	0	0
Other royalties	..	0	11	0	0	0	0	0	0	0
Rents from resorts	..	567	1 106	1 247	1 654	701	2 072	1 894	1 765	1 884
Other rents	..	37	97	201	167	71	138	272	165	546
Interest and dividends	..	708	1 151	523	933	808	521	1 344	1 233	1 117
Interest	..	86	71	32	185	306	20	381	435	369
Dividends	..	623	1 080	489	748	493	488	737	740	737
Other interests and dividends	..	0	0	2	0	9	13	226	57	11
Other property income	..	0	0	0	0	0	0	0	0	0
Sales of goods and services	..	292	445	1 683	1 226	806	983	2 856	1 801	2 002
Residential permit	..	4	170	260	337	251	57	12	12	19
Quota fee on foreign workers	..	0	0	0	0	0	0	0	362	432
Rents and leases	..	29	25	1 122	361	188	275	2 004	448	373
Vessels	..	9	11	12	33	27	28	10	8	7
Work permit fee	..	106	0	0	0	0	326	486	573	678
Health services	..	0	46	41	97	80	70	61	75	100
Passport, ID cards and other documents	..	0	13	12	14	7	12	16	22	21
Other fees and charges	..	111	129	153	275	176	187	210	236	314
Proceeds from sales	..	33	50	85	108	78	27	56	65	58
Fines, penalties and forfeits	..	26	114	269	235	152	379	254	168	211
Miscellaneous and unidentified revenue	..	300	78	78	179	96	239	115	1 738	132
Total tax and non-tax revenue	..	3 768	6 135	16 467	22 056	14 252	20 304	27 975	32 835	34 420

.. Not available

Note: Year ending 31 December.

The data are on a cash basis.

Sales of goods and services: “Rents and leases” includes fees on lease extensions, which in 2022 amounted to 195.6 MVR.

Miscellaneous revenue: “Cross Subsidy”, amounting to 1 615.3 million MVR in 2023, has been added under miscellaneous revenue. 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	2015	2019	2020	2021	2022	2023	2024
Total non-tax revenue	..	68 821	75 501	82 625	113 446	141 535	150 699	137 400	137 595	148 697
Grants	..	62 800	68 200	58 700	71 900	93 900	107 300	91 500	88 719	101 846
Property income	..	3 978	5 134	21 952	37 721	38 826	34 294	37 109	39 502	42 656
Rents and royalties	..	1 356	2 000	15 773	29 141	31 300	26 000	25 600	28 000	29 962
Fishing fees	..	1 356	2 000	15 773	29 141	31 300	26 000	25 600	28 000	29 962
Interest and dividends	..	2 622	3 134	6 179	8 580	7 526	8 294	11 509	11 502	12 694
Interest	..	1 622	134	179	154	140	122	90	85	800
Dividends	..	0	0	0	0	0	0	3	3	0
Contributions from Trust Company of the Marshall Islands (ship registry)	..	1 000	3 000	6 000	8 426	7 386	8 172	11 416	11 414	11 894
Other property income	..	0	0	0	0	0	0	0	0	0
Sales of goods and services	..	1 311	985	1 126	3 056	3 467	3 715	3 018	4 169	3 582
Administrative fees	..	1 124	873	1 060	3 012	3 376	3 398	2 285	2 640	2 824
Incidental sales by nonmarket establishments	..	187	112	66	44	91	317	733	1 529	758
Fines, penalties and forfeits	..	0	0	0	0	0	0	55	48	11
Miscellaneous and unidentified revenue	..	731	1 183	847	769	5 342	5 390	5 718	5 157	602
Total tax and non-tax revenue	..	93 206	120 887	130 170	177 198	206 073	216 548	205 588	204 835	233 725

.. Not available

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

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	2015	2019	2020	2021	2022	2023	2024
Total non-tax revenue	..	..	639	1 462	1 628	1 480	1 905	3 549	5 651	6 001
Grants	..	..	38	53	88	166	160	300	351	469
Property income	..	..	320	827	793	589	680	2 459	4 201	4 079
Rents and royalties	..	..	265	815	766	568	651	1 982	4 019	3 885
Mining royalty	..	..	169	604	484	402	393	1 756	3 658	3 537
Mining license fee	..	..	35	37	37	33	33	36	37	42
Compensation fee on exploration expense funded by state budget	..	..	3	2	6	8	4	2	3	4
Forestry fees	..	..	2	6	4	18	17	22	11	20
Common minerals extraction fee	..	..	1	5	4	4	5	5	6	5
Crude oil revenues	..	..	55	161	232	103	198	161	304	238
Non-mineral license fee	..	..	0	0	0	1	0	0	0	39
Interest and dividends	..	..	55	12	27	21	29	477	182	194
Dividends	..	..	55	12	27	21	29	477	182	194
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	33	98	158	80	128	21	12	89
Rent fees	..	..	2	3	2	5	5	5	7	9
Airplane navigation fees	..	..	32	96	156	75	123	16	5	80
Fines, penalties and forfeits	..	..	36	178	160	219	218	260	443	517
Interest and penalty fee	..	..	36	178	158	155	175	196	309	516
Other fines, penalties and forfeits	..	..	0	0	2	64	43	64	134	1
Miscellaneous and unidentified revenue	..	..	211	305	427	425	720	509	645	849
Own revenue of state agencies	..	..	163	221	333	304	362	336	474	563
Other revenue	..	..	48	84	94	122	358	173	170	286
Total tax and non-tax revenue	..	..	3 109	5 879	10 661	9 363	12 628	17 018	23 225	29 664

.. Not available

Note: Year ending 31 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	2015	2019	2020	2021	2022	2023	2024
Total non-tax revenue	..	..	..	99 955	173 363	194 077	151 518	106 072	189 998	186 463
Grants	..	..	..	32 000	32 000	79 000	41 900	8 622	50 315	33 654
Property income	..	..	..	38 618	76 021	63 006	58 942	71 948	64 265	52 012
Rents and royalties	..	..	..	38 160	73 771	60 284	58 292	51 606	61 989	52 012
Fishing days, licences and support vessels	..	..	..	37 477	73 279	59 798	58 199	51 256	61 370	51 342
DCA Air navigation and rental fees	..	..	..	683	492	486	94	351	619	670
Interest and dividends	..	..	..	458	2 250	2 722	650	20 341	2 276	0
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	..	..	..	28 043	46 399	31 006	31 878	11 879	14 108	5 343
Visa Fees RPB	..	..	..	24 978	21 113	5 772	5 061	5 079	2 721	2 848
DJBC Operations	..	..	..	729	3 370	4 212	5 089	4 225	9 814	0
Other sales of goods and services	..	..	..	2 335	21 916	21 022	21 727	2 575	1 573	2 496
Fines, penalties and forfeits	..	..	..	0	0	0	0	133	0	49
Miscellaneous and unidentified revenue	..	..	..	1 295	18 943	21 066	18 799	13 490	61 310	95 404
Total tax and non-tax revenue	..	..	..	124 061	253 385	275 091	227 569	172 835	236 371	227 608

.. Not available

Note: Data are on a fiscal year basis beginning 1 July. For example, the data for 2024 represent the period from July 2024 to June 2025.

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	2018	2019	2020	2021	2022	2023	2024
Total non-tax revenue	..	..	26 500	40 114	35 472	47 493	38 530	38 193	85 948	63 206
Grants	..	..	16 350	29 618	25 104	38 460	27 063	24 523	68 194	44 891
Property income	..	..	378	1 723	1 491	2 126	1 676	1 656	2 441	3 333
Rents and royalties	..	..	0	1 525	1 487	1 970	1 641	1 597	2 017	3 150
Fishing rights	..	..	0	1 525	1 487	1 970	1 641	1 597	2 017	3 150
Interest and dividends	..	..	378	199	4	156	35	58	423	184
Interest	..	..	28	199	4	307	35	58	273	184
Dividends	..	..	350	0	0	- 151	0	0	150	0
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	7 447	7 954	7 303	3 817	8 313	11 832	14 900	14 877
Sale of physical goods	..	..	5 340	6 724	5 886	4 802	5 446	8 987	11 839	11 007
Provision of services	..	..	1 921	783	1 196	- 485	2 844	2 762	2 987	3 787
Rent and lease revenue	..	..	161	63	31	36	8	39	14	- 10
Other sales of goods and services	..	..	24	383	189	- 535	15	44	60	93
Fines, penalties and forfeits	..	..	10	2	17	5	8	- 3	2	4
Miscellaneous and unidentified revenue	..	..	2 316	817	1 557	3 085	1 471	186	411	101
Total tax and non-tax revenue	..	..	31 178	50 165	44 880	57 229	46 333	49 330	99 432	77 364

.. Not available

Note: Data are on a fiscal year basis beginning 1 July. For example, the data for 2024 represent the period from July 2024 to June 2025.

Data are on an accrual basis.

Data for 2024 are provisional.

Source: Government of Niue.

Table 5.18. Pakistan: Details of non-tax revenue

Million PKR

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total non-tax revenue	..	..	..	815 335	1 554 602	1 191 549	1 151 036	1 244 865	2 179 750	4 070 220
Grants	..	..	..	28 774	33 483	31 000	41 000	35 000	52 000	65 000
Property income	..	..	..	477 352	1 305 794	896 818	830 625	841 397	1 678 321	3 320 914
Rents and royalties	..	..	..	68 490	97 528	84 250	121 743	171 125	218 678	224 674
Discount retained on Crude Oil	..	..	..	9 108	12 976	10 318	16 504	23 081	25 546	22 678
Royalties on Oil and Gas	..	..	..	57 749	79 378	70 889	90 842	120 313	165 368	178 758
Windfall Levy against Crude Oil	..	..	..	1 633	5 174	3 043	14 397	27 731	27 764	23 238
Interest and dividends	..	..	..	408 862	1 208 266	812 568	708 882	670 272	1 459 643	3 096 240
Mark-up (PSEs & Others)	..	..	..	57 744	105 163	76 232	87 792	144 683	354 986	257 032
Dividend	..	..	..	88 545	40 098	43 853	42 872	68 669	88 742	186 919
Pakistan Telecommunication Authority and others	..	..	..	34 342	126 992	39 068	103 444	84 592	42 280	29 678
Surplus Profit of State Bank of Pakistan	..	..	..	227 894	935 519	650 541	473 574	371 186	972 183	2 619 603
Other	..	..	..	337	494	2 874	1 200	1 142	1 452	3 008
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	..	..	..	166 482	61 659	84 674	66 922	66 246	110 975	208 076
Defence Receipts	..	..	..	107 007	14 422	14 856	17 261	21 133	30 616	31 374
Passport Fee	..	..	..	20 823	17 743	13 044	21 619	34 495	50 876	64 360
Profits from hydro electricity	..	..	..	36 443	25 710	52 200	23 280	5 500	23 872	98 815
Irrigation	..	..	..	2 209	3 784	4 574	4 762	5 118	5 611	13 527
Fines, penalties and forfeits	..	..	..	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	..	..	..	142 727	153 666	179 057	212 489	302 222	338 454	476 230
Other federal non-tax revenue	..	..	..	88 402	81 265	88 430	113 434	148 106	146 271	277 989
Other provincial non-tax revenue	..	..	..	54 325	72 401	90 627	99 055	154 116	192 183	198 241
Total tax and non-tax revenue	..	..	..	4 475 753	6 305 651	6 934 370	8 076 383	9 668 505	13 321 039	18 062 485

.. Not available

Note: Data are on a fiscal year basis beginning 1 July. For example, the data for 2024 represent the period from July 2024 to June 2025.

The data are on a cash basis.

Grants: Grants data are sourced from the IMF Article IV report. Data for 2024 are estimated by IMF.

Miscellaneous and unidentified revenue: Federal and local non-tax revenue data have been disaggregated based on new data provided by the government.

Source: Pakistan Bureau of Statistics; International Monetary Fund.

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

Million PGK

	2000	2005	2010	2018	2019	2020	2021	2022	2023	2024
Total non-tax revenue	..	..	1 826	3 609	2 762	2 291	2 731	2 085	2 183	2 379
Grants	..	..	1 391	1 836	1 776	1 425	2 088	1 472	1 159	1 181
Property income	..	..	341	1 064	529	741	552	514	518	700
Rents and royalties	..	..	0	30	28	23	21	34	38	58
Interest and dividends	..	..	341	1 033	501	719	531	480	480	642
Dividends	..	..	40	380	120	150	150	180	77	82
Mining and Petroleum Dividends	..	..	299	653	381	569	381	300	403	560
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	32	37	9	11	8	21	15
Administrative fees	..	..	0	8	14	4	5	4	7	9
Other sales of goods and services	..	..	0	24	23	5	7	5	14	6
Fines, penalties and forfeits	..	..	0	2	2	3	1	0	2	1
Miscellaneous and unidentified revenue	..	..	95	676	418	113	79	90	483	482
Total tax and non-tax revenue	..	..	8 332	14 085	13 680	12 093	13 860	18 538	19 810	20 826

.. Not available

Note: Year ending 31 December.

The data are on a cash basis.

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

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

Table 5.20. Philippines: Details of non-tax revenue

Million PHP

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total non-tax revenue	69 811	125 231	149 213	290 386	388 159	421 095	335 224	407 951	489 658	722 722
Grants	1 376	88	406	164	259	241	354	1 108	649	466
Property income	30 764	73 399	60 147	126 260	175 470	245 896	152 847	186 713	266 945	330 746
Rents and royalties	0	0	0	2 397	2 744	3 430	4 441	3 586	3 261	3 466
Royalties from Mines and Geosciences Bureau	..	..	..	2 397	2 744	3 430	4 441	3 586	3 261	3 466
Interest and dividends	0	0	0	1 325	3 586	3 527	2 545	2 256	0	0
Other property income	30 764	73 399	60 147	122 537	169 140	238 938	145 862	180 871	263 684	327 281
Income from Bureau of the Treasury	30 764	70 597	54 315	110 035	146 522	219 677	125 332	154 764	227 638	283 355
Service Income & User Charges	0	2 802	5 832	12 502	22 618	19 261	20 530	26 107	36 046	43 926
Sales of goods and services	25 946	30 749	42 689	66 893	96 055	58 397	69 583	89 206	102 202	116 642
Fees & Other Charges	17 936	19 235	22 820	36 405	55 398	23 107	31 690	46 361	56 275	65 215
Permits & licences	3 393	3 781	7 092	10 473	15 971	14 321	15 828	17 175	20 614	23 273
Business Income	4 617	7 733	12 778	20 015	24 687	20 970	22 064	25 670	25 313	28 155
Fines, penalties and forfeits	0	0	0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	11 725	20 995	45 971	97 069	116 375	116 561	112 440	130 924	119 863	274 867
Income from Malampaya (DOE)	0	2 441	17 285	14 321	26 566	19 078	19 795	25 902	17 774	10 699
Other non-tax income	11 725	18 554	28 686	82 749	89 809	97 483	92 645	105 022	102 089	264 168
Total tax and non-tax revenue	634 133	975 975	1 482 908	2 544 650	3 903 204	3 621 967	3 835 832	4 467 683	4 841 905	5 509 433

... Not available

Note: Year ending 31 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. From 2023, this only includes payments for mineral reservation.

Interest and dividends: Detailed data are not available from 2023.

Source: Department of Finance of the Philippines.

Table 5.21. Samoa: Details of non-tax revenue

Million WST

	2000	2005	2010	2018	2019	2020	2021	2022	2023	2024
Total non-tax revenue	..	115	157	135	255	249	270	199	281	278
Grants	..	72	105	46	179	148	188	116	181	187
Property income	..	26	8	22	12	33	30	16	38	23
Rents and royalties	..	..	1	3	2	1	0	0	1	0
Interest and dividends	..	..	7	18	10	32	30	16	38	22
Interest	..	..	1	3	1	3	2	4	14	9
Dividends	..	..	6	15	8	30	28	12	24	13
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	19	31	67	63	67	51	67	61	66
Administrative fees	..	..	28	38	30	26	12	34	33	31
Incidental sales by nonmarket establishments	..	..	2	30	32	41	40	33	28	35
Fines, penalties and forfeits	..	0	1	0	1	1	1	1	1	2
Miscellaneous and unidentified revenue	..	- 1	11	0	0	0	0	0	0	0
Total tax and non-tax revenue	..	388	499	707	818	791	825	873	1 060	1 114

.. Not available

Note: Data are reported on a fiscal year basis beginning 1 July. For example, the data for 2024 represent the period from July 2024 to June 2025.

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.

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

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 4.29). 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	2015	2019	2020	2021	2022	2023	2024
Total non-tax revenue	17 088	13 126	11 644	18 596	36 612	22 733	23 113	25 634	25 306	27 474
Grants	0	0	0	0	0	0	0	0	0	0
Property income	11 154	10 521	8 348	10 821	31 391	17 915	16 756	18 808	17 872	17 661
Rents and royalties	0	0	0	1 400	1 408	1 150	1 369	1 482	1 679	1 831
Interest and dividends	0	0	0	9 420	29 983	16 765	15 387	17 327	16 193	15 830
Other property income	0	0	0	0	0	0	0	0	0	0
Sales of goods and services	4 921	1 455	2 844	6 943	4 530	3 785	5 091	5 876	6 516	8 423
Fines, penalties and forfeits	187	136	226	331	336	544	368	352	353	800
Miscellaneous and unidentified revenue	826	1 014	226	502	354	489	898	598	565	590
Total tax and non-tax revenue	42 715	38 813	53 492	74 243	104 257	84 142	97 874	108 342	119 635	131 351

.. Not available

Note: Data are on a fiscal year basis ending 31 March. For example, the data for 2024 represent 1 April 2024 to 31 March 2025.

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	2015	2019	2020	2021	2022	2023	2024
Total non-tax revenue	..	..	98 321	89 900	134 898	124 348	131 173	224 042	317 503	343 142
Grants	..	..	16 909	6 014	7 909	5 348	6 740	33 405	25 502	59 970
Property income	..	..	56 365	37 119	46 404	60 984	57 158	71 287	109 961	105 272
Rents and royalties	..	..	2 048	2 823	4 727	12 055	5 090	5 862	6 986	6 428
Interest and dividends	..	..	54 318	34 296	41 676	48 929	52 069	65 425	102 975	98 844
Interest	..	..	8 017	4 498	13 819	7 297	6 466	7 326	26 245	57 764
Profit and dividends	..	..	31 301	29 798	27 857	17 624	30 591	28 092	75 701	41 080
Central bank profit transfers	..	..	15 000	0	0	24 009	15 012	30 007	1 029	0
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	22 925	44 632	73 884	47 370	42 645	90 050	146 566	154 731
Fines, penalties and forfeits	..	..	0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	..	..	2 122	2 135	6 701	10 646	24 630	29 300	35 474	23 170
Total tax and non-tax revenue	..	..	834 189	1 460 892	1 898 808	1 373 308	1 463 810	2 021 875	3 074 324	4 092 663

.. Not available

Note: Data are on a fiscal year basis beginning 1 April. For example, the data for 2024 represent the period from April 2024 to March 2025.

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	2018	2019	2020	2021	2022	2023	2024
Total non-tax revenue	..	213 907	353 402	614 782	628 724	628 860	580 355	574 477	671 959	786 402
Grants	..	1 884	2 081	2 401	1 584	1 449	2 017	2 139	2 273	2 354
Property income	..	123 417	191 289	311 258	331 924	335 508	294 277	288 272	318 573	404 756
Rents and royalties	..	26 417	46 429	78 839	83 980	73 199	64 791	75 586	89 536	101 040
Interest and dividends	..	51 459	144 442	232 420	247 943	262 310	229 485	212 687	229 037	303 717
Other property income	..	45 542	418	0	0	0	0	0	0	0
Sales of goods and services	..	62 427	103 797	220 257	202 720	208 977	179 415	199 098	262 475	276 173
Fines, penalties and forfeits	..	4 815	9 197	17 733	19 330	15 416	10 032	8 569	10 584	10 156
Miscellaneous and unidentified revenue	..	21 364	47 037	63 133	73 165	67 509	94 614	76 399	78 054	92 964
Total tax and non-tax revenue	..	1 617 043	2 223 854	3 472 244	3 526 507	3 242 666	3 204 720	3 437 874	3 726 280	3 940 189

.. Not available

Note: Data are on a fiscal year basis ending 30 September. For example, the data for 2024 represent 1 October 2023 to 30 September 2024.

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	2018	2019	2020	2021	2022	2023	2024
Total non-tax revenue	..	..	14 835	37 208	34 780	34 543	31 187	29 017	29 321	34 630
Grants	..	..	13 115	13 500	15 538	12 500	12 500	12 500	16 934	17 700
Property income	..	..	1 051	22 335	17 810	20 614	17 433	15 245	11 292	15 130
Rents and royalties	..	..	955	21 684	17 259	20 573	17 365	15 025	10 728	14 995
Tokelau EEZ Revenues	..	..	955	21 684	17 259	20 573	17 365	15 025	10 728	14 995
Interest and dividends	..	..	96	651	551	41	68	220	564	135
Interest	..	..	96	651	551	41	68	220	564	135
Other property income	..	..	0	0	0	0	0	0	0	0
Sales of goods and services	..	..	668	1 370	1 381	1 424	1 253	1 246	1 095	1 800
Handicrafts & Tourism (ENDRE)	..	..	0	7	10	6	5	1	1	1
Commemorative coins	..	..	0	115	32	292	115	9	0	56
Stamp sales	..	..	0	0	5	2	11	0	0	0
Transport - Boatfares	..	..	117	295	215	29	34	96	159	209
Transport - Freights Payments	..	..	409	618	649	584	657	585	608	562
Charter fees	..	..	10	171	323	381	310	402	200	109
Postage	..	..	3	0	0	0	0	0	0	0
Registry Certificates: Birth & Death	..	..	1	10	4	2	1	10	1	2
Service Fees	..	..	45	73	82	68	58	66	54	83
Revenue - Debt Recovery (MISC)	..	..	0	0	0	0	0	10	0	0
House Rental Subsidies	..	..	46	62	51	56	52	55	71	85
Tokelau Savings Bank Passbook Fees	..	..	0	1	1	1	1	0	1	1
Tokelau Higano: accommodation	..	..	37	18	9	3	9	12	0	0
Telecommunication services	..	..	..	..	..	..	..	..	..	692
Fines, penalties and forfeits	..	..	0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	..	..	1	3	51	5	1	26	0	0
Total tax and non-tax revenue	..	..	16 529	40 051	37 820	37 822	34 629	32 304	32 804	37 673

.. Not available

Note: Data are reported on a fiscal year basis beginning 1 July. For example, the data for 2024 represent the period from July 2024 to June 2025.

The data are on a cash basis.

Sales of goods and services: "Telecommunication services" includes revenues from the Telecommunications Tokelau Corporation, which were first reported in 2024.

Source: Tokelau National Statistics Office.

Table 5.26. Tonga: Details of non-tax revenue

Thousand TOP

	2000	2005	2010	2018	2019	2020	2021	2022	2023	2024
Total non-tax revenue	..	..	..	104 192	160 065	219 038	249 498	230 664	292 113	240 020
Grants	..	..	..	68 736	124 219	172 367	215 641	204 412	259 404	190 123
Property income	..	..	..	10 975	8 682	21 227	14 682	9 488	9 852	25 448
Rents and royalties	..	..	..	2 501	5 028	12 076	5 990	2 831	3 276	19 839
Rents and Royalties	..	..	..	0	0	0	0	0	0	0
Government Land Rental & Other Income	..	..	..	2 501	5 028	12 076	5 990	2 831	3 276	19 839
Interest and dividends	..	..	..	8 474	3 653	9 151	8 692	6 656	6 576	5 609
Interest	..	..	..	719	1 053	763	1 114	872	1 047	865
Dividends	..	..	..	7 754	2 601	8 388	7 578	5 785	5 529	4 744
Other property income	..	..	..	0	0	0	0	0	0	0
Sales of goods and services	..	..	..	21 911	24 757	23 879	18 825	16 123	22 414	23 417
Passport Fees	..	..	..	1 873	2 111	1 529	883	1 365	3 064	2 733
Telecommunication Settlement Fees	..	..	..	0	0	0	0	0	0	0
School Fees	..	..	..	1 770	1 892	1 922	2 170	1 859	2 190	1 579
Other fees and Licences	..	..	..	18 268	20 754	20 429	15 771	12 899	17 161	19 106
Fines, penalties and forfeits	..	..	..	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	..	..	..	2 570	2 407	1 565	350	642	442	1 032
Total tax and non-tax revenue	..	..	..	335 106	397 471	398 838	492 058	486 225	575 394	537 291

.. Not available

Note: Data are reported on a fiscal year basis beginning 1 July. For example, the data for 2024 represent the period from July 2024 to June 2025.

The data are on a cash basis.

Source: Ministry of Revenue & Customs and Ministry of Finance.

Table 5.27. Vanuatu: Details of non-tax revenue

Million VUV

	2000	2005	2010	2018	2019	2020	2021	2022	2023	2024
Total non-tax revenue	388	1 215	5 619	19 984	26 064	24 810	17 040	11 357	21 563	19 305
Grants	373	1 189	4 431	7 807	11 113	8 143	6 996	979	10 482	4 313
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	12 177	14 950	16 667	10 044	10 378	11 081	14 992
Total tax and non-tax revenue	6 486	8 577	16 708	37 960	44 318	39 542	28 583	29 969	45 519	43 325

.. Not available

Note: Year ending 31 December.

Source: Department of Finance and Treasury of Vanuatu.

Table 5.28. Viet Nam: Details of non-tax revenue

Billion VND

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total non-tax revenue	..	65 965	122 514	272 776	501 884	522 133	478 223	530 298	552 187	658 870
Grants	..	3 789	11 868	11 844	5 133	4 808	17 185	8 360	5 373	2 250
Property income	..	21 236	26 316	29 110	36 768	30 180	34 763	43 665	40 176	41 944
Rents and royalties	..	21 236	26 316	29 110	36 768	30 180	34 763	43 665	40 176	41 944
Natural resources tax	..	21 236	26 316	29 110	36 768	30 180	34 763	43 665	40 176	41 944
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	113 628	266 196	282 932	293 723	333 854	289 872	390 918
Fees and charges	..	4 918	11 347	27 200	41 011	35 109	34 870	41 086	44 972	53 999
Land rents	..	2 287	5 987	17 434	33 829	36 538	40 193	42 592	44 140	55 147
Revenue from land user right assignment	..	15 160	49 368	68 994	157 448	174 359	186 047	209 580	154 916	231 782
Lottery revenue	..	0	0	0	33 908	36 926	32 612	40 596	45 844	49 990
Fines, penalties and forfeits	..	0	0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	..	18 575	17 628	118 194	193 787	204 213	132 553	144 419	216 765	223 758
Total tax and non-tax revenue	..	238 687	669 285	1 215 972	1 960 558	1 943 726	2 023 441	2 339 414	2 290 499	2 636 240

.. Not available

Note: Year ending 31 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 and 2024 are estimates by the government.

Property income: the natural resources tax (regulated under Law No. 45/2009/QH12) is considered a non-tax revenue in accordance with the OECD classification, as set out in its Interpretative Guide. The national authorities classify this item as a tax revenue.

Source: General Statistics Office Viet Nam.