Revenue Statistics in Asia and the Pacific 2026

4. Country tables, tax revenues, 2000‑2024

Abstract

Country tax revenue tables, 2000-2024

The main series in this volume cover the years 2000 to 2024. Figures referring to 2001-04, 2006-09 and 2011-18 in Tables 4.1 to 4.37 have been omitted due to lack of space. Complete series for the country tables are available within the theme Taxation/Global tax revenue at https://data-explorer.oecd.org/.

Table 4.1. Armenia: Details of tax revenue

Million AMD

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	..	677 831	1 033 239	1 418 441	1 351 753	1 519 995	1 819 148	2 154 476	2 310 433
1000 Taxes on income, profits and capital gains	..	..	151 753	423 881	591 614	559 929	584 920	697 844	876 075	985 803
1100 Of individuals	..	..	73 940	320 221	410 348	411 165	426 317	475 038	554 554	650 089
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	77 813	103 660	181 266	148 763	158 603	222 805	321 521	335 715
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	105 336	10 876	18 672	24 758	42 963	64 457	90 292	103 395
2100 Employees	..	..	105 336	10 876	18 672	24 758	42 963	64 457	90 292	103 395
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	374 410	587 201	788 405	743 055	849 060	1 000 403	1 104 738	1 139 955
5100 Taxes on production, sale, transfer, etc	..	..	374 410	587 201	788 405	743 055	849 060	1 000 403	1 104 738	1 139 955
5110 General taxes on goods and services	..	..	285 681	435 793	503 375	498 187	588 401	720 286	819 363	816 774
5111 Value added taxes	..	..	285 681	423 933	474 377	471 588	555 986	679 556	767 174	755 867
VAT - domestic	..	..	..	187 284	120 897	187 766	219 247	236 500	250 245	320 694
VAT - non-domestic	..	..	..	236 649	353 480	283 821	336 739	443 056	516 929	435 174
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	11 859	28 998	26 599	32 414	40 730	52 189	60 906
Turnover tax	..	..	0	11 859	28 998	26 599	32 414	40 730	52 189	60 906
5120 Taxes on specific goods and services	..	..	88 729	151 408	285 029	244 868	260 659	280 117	285 376	323 181
5121 Excises	..	..	15 270	48 989	127 535	123 556	113 138	127 499	149 446	146 548
Excise tax - domestic	..	..	..	18 424	67 995	62 333	56 901	66 580	73 420	86 535
Excise tax - non-domestic	..	..	..	30 565	59 541	61 223	56 237	60 919	76 026	60 012
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	27 843	61 487	95 147	68 261	84 840	56 686	75 286	76 166
Customs duties	..	..	27 843	61 487	95 147	68 261	84 840	56 686	75 286	76 166
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	20 722	9 676	4 086	0	0	0	0	0
Patent payment	..	..	0	6 571	4 086	0	0	0	0	0
Flat-sum payment	..	..	20 722	3 105	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	24 895	31 256	58 261	53 051	62 682	95 932	60 643	100 468
Environmental tax and natural resource use payment	..	..	0	31 256	58 261	53 051	62 682	95 932	60 643	100 468
Flat-sum payment for tobacco products	..	..	24 895	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	46 333	11 282	19 750	24 011	43 052	56 444	83 371	81 279
Other tax revenue	..	..	46 333	11 282	21 206	24 385	47 183	56 488	83 436	81 299
Transitional tax overpayments	..	..	0	0	- 1 456	- 374	- 4 132	- 44	- 65	- 20
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Memo items:
State duty	..	..	20 035	32 405	45 860	33 446	66 905	106 821	67 449	80 462

.. Not available

Note: Year ending 31 December.

Data are on a cash basis.

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

Heading 5111: Breakdown between domestic and non-domestic components of VAT is available from 2015.

Heading 5121: Breakdown between domestic and non-domestic components of the Excise tax is available from 2015.

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

In this edition, revenues from the State Duty are considered as non‑tax revenues and are included in this table as a memo item. However, the State Revenue Committee treats these revenues as tax revenues. It was previously included under heading 5220.

Source: State Revenue Committee, Armenia.

Table 4.2. Australia: Details of tax revenue

Million AUD

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	214 753	298 028	356 747	460 729	548 878	590 136	680 505	752 611	798 309	..
1000 Taxes on income, profits and capital gains	124 427	175 695	202 184	261 345	324 790	347 849	418 307	468 576	495 494	..
1100 Of individuals	80 991	118 239	138 163	191 720	230 774	236 866	265 365	304 528	340 008	..
1110 On income and profits	80 991	118 239	138 163	191 720	230 774	236 866	265 365	304 528	340 008	..
1120 On capital gains	0	0	0	0	0	0	0	0	0	..
1200 Corporate	43 436	57 456	64 021	69 625	94 016	110 983	152 942	164 048	155 486	..
1210 On profits	43 436	57 456	64 021	69 625	94 016	110 983	152 942	164 048	155 486	..
Income tax on companies	42 221	56 284	62 549	67 794	91 906	109 454	151 305	161 589	152 613	..
Dividend and interest taxes	846	1 172	1 472	1 831	2 110	1 529	1 637	2 459	2 873	..
Other withholding taxes	369	..	..	..	..	..	..	..	..	..
1220 On capital gains	0	0	0	0	0	0	0	0	0	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	..
2000 Social security contributions	0	0	0	0	0	0	0	0	0	..
2100 Employees	0	0	0	0	0	0	0	0	0	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	0	0	0	0	0	0	0	0	0	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	9 624	13 464	18 492	23 354	25 701	26 383	29 400	35 309	40 734	..
4000 Taxes on property	18 825	25 680	33 498	49 168	53 982	59 515	74 157	69 903	77 292	..
4100 Recurrent taxes on immovable property	9 067	13 285	19 907	26 649	33 803	34 477	36 526	40 190	45 220	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4500 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	..
5000 Taxes on goods and services	61 877	83 189	102 573	126 862	144 405	156 389	158 641	178 823	184 789	..
5100 Taxes on production, sale, transfer, etc.	56 179	75 360	90 824	109 050	123 639	134 792	134 780	152 421	156 880	..
5110 General taxes	25 830	39 436	48 146	60 680	65 720	75 298	77 661	88 602	90 983	..
5111 Value added taxes	23 854	38 468	46 910	59 177	64 048	73 297	75 565	86 274	88 651	..
5112 Sales tax	1 976	968	1 236	1 503	1 672	2 001	2 096	2 328	2 332	..
5113 Other	0	0	0	0	0	0	0	0	0	..
5120 Taxes on specific goods and services	30 349	35 924	42 678	48 370	57 919	59 494	57 119	63 819	65 897	..
5121 Excise duties	19 768	22 796	26 689	22 541	24 065	25 548	23 721	27 626	31 508	..
Excises central government	19 019	21 927	25 803	21 625	23 116	24 503	22 562	26 281	29 899	..
Excise on beer	1 697	1 747	1 957	1 998	2 015	2 185	2 136	2 284	2 391	..
Excise on spirits	238	811	253	477	673	786	809	883	899	..
Excise on other alcoholic beverages	0	0	900	896	1 036	1 282	1 391	1 591	1 694	..
Other excises	4 637	5 296	6 387	290	0	0	0	0	0	..
Excise on tobacco	12 447	14 073	16 305	17 964	19 392	20 250	18 226	21 523	24 915	..
Statutory corporate payments	295	273	452	405	480	511	513	668	985	..
Primary production charges	454	596	434	511	469	534	646	677	624	..
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	..
5123 Customs and import duties	4 606	4 988	5 828	14 046	19 507	18 123	16 945	17 079	13 836	..
Customs duties central government	4 606	4 988	5 828	14 046	19 507	18 123	16 945	17 079	13 836	..
Excise equivalent customs duty on spirits	37	83	221	388	419	363	328	283	270	..
Excise equivalent customs duty on beer	975	1 032	1 544	1 594	1 968	2 375	2 706	2 474	2 327	..
Excise equivalent customs duty on other alcoholic beverages	0	0	0	22	13	21	66	35	25	..
Excise equivalent customs duty on tobacco	386	550	1 215	9 639	15 982	14 264	12 659	12 667	9 812	..
Other customs duty	3 208	3 323	2 849	2 404	1 126	1 100	1 186	1 619	1 403	..
5124 Taxes on exports	0	14	11	11	0	0	0	0	0	..
Customs duties on coal exports	..	0	0	0	..	..	..	..	..	..
Other	..	14	11	11	..	..	..	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	..
5126 Taxes on specific services	5 975	8 126	10 150	11 772	14 347	15 823	16 453	19 114	20 553	..
Taxes race meetings	301	353	373	265	596	795	931	1 155	1 157	..
Poker machines	2 074	2 846	3 125	3 684	3 202	3 935	3 856	5 313	5 504	..
Lotteries	890	1 013	1 141	1 362	1 676	1 813	2 005	1 951	2 212	..
Levies on fire insurance companies	574	812	1 232	786	932	1 115	942	1 213	1 431	..
Other	2 136	3 102	4 279	5 675	7 941	8 165	8 719	9 482	10 249	..
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	..
5128 Other taxes	0	0	0	0	0	0	0	0	0	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	..
5200 Taxes on use of goods and perform activities	5 698	7 829	11 749	17 812	20 766	21 597	23 861	26 402	27 909	..
5210 Recurrent taxes	5 698	7 829	11 749	15 898	18 609	19 964	21 879	23 246	24 524	..
5211 Paid by households: motor vehicles	2 748	3 813	5 064	7 253	8 128	8 723	9 194	9 927	10 928	..
5212 Paid by others: motor vehicles	1 285	1 783	2 397	2 649	3 174	3 404	3 656	3 996	4 276	..
Fees on motor vehicle registry	778	1 099	1 499	1 530	1 975	1 952	2 121	2 248	2 327	..
Drivers licences	0	0	0	0	0	0	0	0	0	..
Stamp duty on vehicle registry	506	684	898	1 119	1 199	1 452	1 535	1 748	1 949	..
5213 Paid in respect of other goods	1 665	2 233	4 288	5 996	7 307	7 837	9 029	9 323	9 320	..
Broadcasting tv licences	210	290	150	128	37	14	46	44	40	..
Business franchise lic. tobac. fuel	227	2	0	1	0	0	0	0	0	..
Other taxes	1 129	1 939	4 136	5 846	7 265	7 813	8 952	9 258	9 249	..
Liquor taxes	97	3	1	22	5	10	31	21	31	..
Dog licenses	0	0	0	0	0	0	0	0	0	..
5220 Non-recurrent taxes	0	0	0	1 914	2 157	1 633	1 982	3 156	3 385	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	..
6000 Other taxes	0	0	0	0	0	0	0	0	0	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: 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.

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

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

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

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

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

Source: Australian Bureau of Statistics.

Table 4.3. Azerbaijan: Details of tax revenue

Million AZN

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	..	..	10 304	14 792	14 732	17 146	26 293	28 291	28 970
1000 Taxes on income, profits and capital gains	..	..	..	3 194	3 498	3 503	4 153	9 997	9 684	8 626
1100 Of individuals	..	..	..	982	952	1 151	1 195	1 474	1 660	1 839
1110 On income and profits	..	..	..	982	952	1 151	1 195	1 474	1 660	1 839
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	2 211	2 546	2 352	2 958	8 522	8 024	6 787
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	1 805	3 036	3 686	4 578	5 569	6 319	6 991
2100 Employees	..	..	..	0	0	0	0	0	0	0
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	1 805	3 036	3 686	4 578	5 569	6 319	6 991
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	197	263	228	257	279	341	393
4100 Recurrent taxes on immovable property	..	..	..	197	263	228	257	279	341	393
Land tax	..	..	..	49	50	41	46	47	48	54
Taxes on property	..	..	..	148	213	187	211	231	293	338
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	4 738	7 627	7 147	7 976	10 197	11 701	12 759
5100 Taxes on production, sale, transfer, etc	..	..	..	4 658	7 508	7 042	7 857	10 048	11 564	12 624
5110 General taxes on goods and services	..	..	..	3 623	5 544	5 127	5 546	7 270	8 485	9 277
5111 Value added taxes	..	..	..	3 455	5 185	4 818	5 246	6 946	8 128	8 894
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	168	359	309	300	323	357	383
Simplified tax	..	..	..	168	359	309	300	323	357	383
5120 Taxes on specific goods and services	..	..	..	1 035	1 964	1 915	2 311	2 779	3 079	3 346
5121 Excises	..	..	..	648	855	898	1 106	1 359	1 452	1 556
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	387	1 109	1 017	1 205	1 420	1 627	1 791
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	80	119	105	119	149	137	136
5210 Recurrent taxes	..	..	..	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	80	119	105	119	149	137	136
Road tax	..	..	..	80	119	105	119	149	137	136
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	371	368	169	181	251	246	200
6100 Paid solely by business	..	..	..	0	0	0	0	0	0	0
6200 Other	..	..	..	371	368	169	181	251	246	200

.. Not available

Note: Year ending 31 December.

The data are on a cash basis

Local government revenue data are not available.

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

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

Table 4.4. Bangladesh: Details of tax revenue

Million BDT

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	187 744	340 024	794 031	1 536 270	2 164 518	2 616 883	2 948 252	3 288 859	3 618 290	3 708 750
1000 Taxes on income, profits and capital gains	35 008	71 620	230 075	513 289	705 015	866 939	960 880	1 067 224	1 234 170	1 269 780
1100 Of individuals	19 638	26 413	98 932	253 798	423 009	262 381	388 280	386 157	320 270	304 670
1110 On income and profits	19 638	26 413	98 932	253 798	423 009	262 381	388 280	386 157	320 270	304 670
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	15 371	45 208	131 143	259 491	282 006	604 558	572 601	681 067	913 900	965 110
1210 On profits	15 371	45 208	131 143	259 491	282 006	604 558	572 601	681 067	913 900	965 110
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	0	0	0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	152 736	268 404	563 956	1 022 980	1 453 156	1 737 413	1 960 072	2 208 402	2 384 090	2 398 580
5100 Taxes on production, sale, transfer, etc	152 736	268 404	563 956	1 022 980	1 453 156	1 737 413	1 960 072	2 208 402	2 384 090	2 398 580
5110 General taxes on goods and services	63 798	123 639	301 943	554 548	860 984	1 020 597	1 156 799	1 304 162	1 397 220	1 375 291
5111 Value added taxes	63 798	123 639	301 943	554 548	860 984	1 020 597	1 156 799	1 304 162	1 397 220	1 375 291
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	88 938	144 765	262 013	468 432	592 172	716 816	803 273	904 240	986 870	1 023 289
5121 Excises	36 446	63 903	141 836	277 733	347 257	408 880	441 558	490 313	579 470	621 399
Supplementary duty (SD)	36 446	63 903	141 836	277 733	347 257	408 880	441 558	490 313	579 470	621 399
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	51 007	78 254	116 056	180 515	235 605	304 559	352 767	399 109	384 850	380 770
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	1 485	2 607	4 120	10 184	9 310	3 376	8 948	14 817	22 550	21 120
Travel tax	1 485	2 607	4 120	10 184	9 310	3 376	8 948	14 817	22 550	21 120
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	0	0	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	6 347	12 531	27 300	13 233	30	40 390
6100 Paid solely by business	..	..	..	..	0	0	0	0	0	0
6200 Other	..	..	..	..	6 347	12 531	27 300	13 233	30	40 390

Note: Data are on a fiscal year basis ending 30 June. For example, the data for 2024 represent 1 July 2024 to 30 June 2025.

The data are on a cash basis.

Data for 2024 are provisional.

Heading 6200: Figures contain fines and penalties, which cannot be separately identified from other tax revenues. According to the OECD Interpretative Guide, fines and penalties are considered non-tax revenues.

Source: National Board of Revenue of Bangladesh.

Table 4.5. Bhutan: Details of tax revenue

Million BTN

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	2 061	4 032	11 417	19 680	19 506	15 748	21 369	26 666	30 205	38 632
1000 Taxes on income, profits and capital gains	1 217	1 833	6 925	10 337	10 941	9 632	13 326	14 645	16 656	20 682
1100 Of individuals	66	113	705	1 764	2 291	1 367	1 964	2 444	3 316	3 934
1110 On income and profits	66	113	705	1 764	2 291	1 367	1 964	2 444	3 316	3 934
Salary income	..	..	..	1 617	..	..	..	..	..	..
Rental income	..	..	..	32	..	..	..	..	..	..
Dividends and interest	..	..	..	92	..	..	..	..	..	..
Other income	..	..	..	23	..	..	..	..	..	..
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	1 151	1 720	6 220	8 573	8 651	8 265	11 362	12 201	13 340	16 749
1210 On profits	1 151	1 720	6 220	8 573	8 651	8 265	11 362	12 201	13 340	16 749
Corporate income tax	920	1 363	5 110	7 430	7 512	7 225	10 064	10 488	11 668	14 758
Druk Holdings and Investments (DHI)	0	0	1 372	..	..	..	..	..	..	..
Druk Green Power Corporation Limited (DGPC)	0	778	1 953	..	..	..	..	..	..	..
Bhutan Power Corporation Limited (BPC)	0	0	346	..	..	..	..	..	..	..
Others	920	585	1 439	..	..	..	..	..	..	..
Business income tax	232	357	1 110	1 143	1 139	1 040	1 298	1 713	1 671	1 991
1220 On capital gains of corporates	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	22	44	105	57	- 32	14	- 12	- 10	2	76
Health contribution	22	44	105	57	- 32	14	- 12	- 10	2	76
4000 Taxes on property	5	9	6	67	27	119	125	151	830	820
4100 Recurrent taxes on immovable property	5	9	6	4	5	9	9	5	696	571
4110 Households	5	9	6	4	5	9	9	5	696	571
Taxes on Land	5	9	6	2	5	8	7	4	563	441
Taxes on Buildings	0	0	0	2	0	1	1	0	133	130
Other property taxes	0	0	0	0	0	0	1	1	0	0
4120 Others	0	0	0	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	63	22	110	116	146	135	249
Stamp duty	0	0	0	20	20	16	15	16	21	16
Property Transfer Tax/Ownership transfer tax	0	0	0	43	2	94	101	130	113	233
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	806	2 141	4 361	9 218	8 570	5 983	7 930	11 881	12 718	17 053
5100 Taxes on production, sale, transfer, etc	728	2 030	4 118	8 927	8 226	5 579	7 473	11 353	12 151	16 536
5110 General taxes on goods and services	309	663	1 636	3 575	4 922	4 085	5 576	7 111	7 557	9 603
5111 Value added taxes	0	0	0	0	0	0	0	0	0	0
5112 Sales tax	309	663	1 636	3 575	4 922	4 085	5 576	7 111	7 557	9 603
Goods and commodities	..	..	..	1 979	1 486	2 468	3 573	4 149	4 074	4 472
Beer	..	..	..	767	1 438	1 024	1 202	1 686	1 904	2 252
Vehicles	..	..	..	0	757	321	0	0	0	946
Petroleum products	..	..	..	234	296	0	520	670	713	798
Hotels and restaurants	..	..	..	318	440	55	75	337	608	832
Telecom services	..	..	..	178	323	3	0	0	2	2
Cement	..	..	..	50	97	59	75	124	116	127
Aerated water	..	..	..	26	85	121	91	103	94	119
Entertainment services	..	..	..	23	0	34	40	42	46	54
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	419	1 367	2 481	5 352	3 304	1 494	1 898	4 242	4 594	6 932
5121 Excises	130	880	1 605	2 483	803	342	386	575	718	802
Distillery products	130	123	321	539	680	342	386	575	718	802
Excise duty refund from India	0	756	1 284	1 944	123	0	0	0	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	78	157	306	1 605	1 280	1 149	1 502	1 688	1 454	2 056
Customs duty on goods and services	78	157	306	597	468	555	510	787	640	929
Green tax	0	0	0	1 007	812	594	992	901	813	1 126
Fuel	0	0	0	348	401	293	466	615	714	323
Motor vehicles	0	0	0	659	411	301	526	285	99	725
Others	0	0	0	0	0	0	0	0	0	79
5124 Taxes on exports	13	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	197	330	570	1 264	1 220	4	9	1 979	2 422	4 075
Sustainable Development Fee (Tourism)	192	314	535	1 162	1 108	0	0	1 916	2 332	3 485
Passenger service charge	5	16	35	103	112	4	9	63	90	589
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	79	111	243	291	345	404	457	528	567	518
5210 Recurrent taxes	19	26	66	87	97	135	134	139	187	199
5211 Paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
Motor Vehicle Renewal Fees	0	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	19	26	66	87	97	135	134	139	187	199
Business and Professional Licenses	19	26	66	87	97	135	134	139	187	199
5220 Non-recurrent taxes	60	85	177	204	248	270	322	389	381	318
Motor Vehicle Tax	60	85	177	204	227	234	288	360	346	289
Motor Vehicle Ownership Transfer Tax	..	..	..	0	20	36	35	29	34	30
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	11	5	20	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Others	..	..	..	..	..	..	..	..	..	..

.. 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.

Heading 1100: Breakdown of personal income taxes is only available for 2015-18. Figures for 2019-23 include fines and penalties which are not considered as tax revenues by the OECD.

Heading 1200: Figures for 2019-23 include fines and penalties which are not considered as tax revenues by the OECD.

Heading 2000: Social security contribution data are not available.

Heading 4110: Property taxes were collected at the local level until 2023. From 2024, with the introduction of the new property tax system under the Property Tax Act of Bhutan 2022, collection is now administered by the Department of Revenue and Customs.

Heading 5112: Breakdown of sales taxes by product is only available from 2015.

Source: Ministry of Finance, Bhutan.

Table 4.6. Cambodia: Details of tax revenue

Million KHR

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	2 032 849	3 440 971	11 468 515	23 821 776	20 881 713	19 874 770	24 187 310	23 176 160	23 654 736
1000 Taxes on income, profits and capital gains	..	222 384	290 876	2 472 094	5 467 480	6 110 374	6 219 331	7 653 022	8 218 931	7 820 452
1100 Of individuals	..	50 421	197 724	753 929	1 296 595	1 343 255	1 334 585	1 569 215	1 765 851	1 810 662
1110 On income and profits	..	50 421	197 724	753 929	1 296 595	1 343 255	1 334 585	1 569 215	1 765 851	1 810 662
1120 On capital gains	..	0	0	0	0	0	0	0	0	0
1200 Corporate	..	171 963	93 153	1 718 165	4 170 885	4 767 119	4 884 746	6 083 807	6 453 079	6 009 790
1210 On profits	..	171 963	93 153	1 718 165	4 170 885	4 767 119	4 884 746	6 083 807	6 453 079	6 009 790
1220 On capital gains of corporates	..	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	0	0	437 990	1 103 579	981 380	906 867	1 029 965	881 938	783 567
4100 Recurrent taxes on immovable property	..	..	..	95 025	161 581	153 965	161 847	182 214	216 859	151 754
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	342 964	941 997	827 415	745 019	847 751	665 079	631 813
4500 Other non-recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	1 804 697	3 146 690	8 550 924	17 234 748	13 769 113	12 728 646	15 480 650	14 044 426	15 023 509
5100 Taxes on production, sale, transfer, etc	..	1 804 697	2 095 323	8 353 361	16 866 195	13 337 004	12 285 114	15 004 792	13 561 747	14 537 754
5110 General taxes on goods and services	..	730 329	940 348	3 639 882	7 272 114	6 380 770	5 752 233	7 094 430	7 107 676	7 385 564
5111 Value added taxes	..	719 084	940 348	3 612 478	7 272 100	6 380 768	5 752 233	7 094 428	7 107 660	7 385 556
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	11 245	0	27 403	14	2	0	2	16	8
5120 Taxes on specific goods and services	..	1 074 368	1 154 975	4 713 480	9 594 081	6 956 234	6 532 881	7 910 362	6 454 070	7 152 190
5121 Excises	..	380 007	902 367	2 568 103	6 674 530	4 750 955	4 399 607	5 358 383	3 922 371	4 432 228
5122 Profits of fiscal monopolies	..	0	261	0	0	0	0	0	0	0
5123 Customs and import duties	..	551 280	0	1 808 836	2 848 269	2 174 133	2 087 208	2 492 506	2 385 756	2 425 019
5124 Taxes on exports	..	96 691	118 637	180 241	48 779	23 807	43 521	56 319	131 579	277 344
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	46 389	132 307	156 300	22 504	7 339	2 545	3 154	14 365	17 599
5127 Other taxes on internat. trade and transactions	..	0	1 404	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	0	1 051 366	197 563	368 553	432 110	443 532	475 858	482 679	485 755
5210 Recurrent taxes	..	..	1 051 366	197 563	368 553	432 110	443 532	475 858	482 679	485 755
5211 Paid by households: motor vehicles	..	..	1 032 930	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	18 436	197 563	368 553	432 110	443 532	475 858	482 679	485 755
5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	5 768	3 405	7 508	15 970	20 845	19 926	23 673	30 866	27 207
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	5 768	3 405	7 508	15 970	20 845	19 926	23 673	30 866	27 207

.. Not available

Note: Year ending 31 December.

The data are on an accrual basis.

Local government revenue data are not available before 2012.

Heading 2000: Social security contribution data are not available.

Source: Ministry of Economy and Finance of Cambodia.

Table 4.7. China: Details of tax revenue

Billion CNY

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	..	7 321	12 492	21 791	20 349	24 180	24 155	26 450	26 323
1000 Taxes on income, profits and capital gains	..	..	1 896	3 958	5 416	5 446	6 293	6 497	6 117	6 029
1100 Of individuals	..	..	484	862	1 039	1 157	1 399	1 492	1 478	1 452
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	1 284	2 713	3 730	3 643	4 204	4 370	4 110	4 090
Enterprise income tax	..	..	..	..	..	..	..	..	..	..
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	128	383	647	647	690	635	529	487
Land appreciation tax	..	..	128	383	647	647	690	635	529	487
2000 Social security contributions	..	..	..	..	5 999	4 922	6 910	7 498	8 340	8 826
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	540	1 153	1 386	1 505	1 691	1 600	1 590	1 574
4100 Recurrent taxes on immovable property	..	..	190	419	518	490	540	582	621	713
4110 Households	..	..	0	0	0	0	0	0	0	0
4120 Others	..	..	190	419	518	490	540	582	621	713
House property tax	..	..	89	205	299	284	328	359	399	471
Urban and town land use tax	..	..	100	214	220	206	213	223	221	242
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	351	734	868	1 015	1 150	1 018	969	861
Stamp tax on securities transactions	..	..	54	255	123	177	248	276	180	129
Other stamp duties	..	..	50	89	123	131	160	163	198	215
Deed tax	..	..	246	390	621	706	743	579	591	517
4500 Other non-reccurrent taxes on property	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	4 793	7 166	8 846	8 344	9 174	8 429	10 285	9 751
5100 Taxes on production, sale, transfer, etc	..	..	4 769	7 105	8 736	8 229	9 051	8 301	10 153	9 612
5110 General taxes on goods and services	..	..	3 730	5 397	6 581	6 170	6 720	5 654	7 587	7 075
5111 Value added taxes	..	..	2 426	3 078	6 099	5 709	6 198	5 146	7 065	6 573
Domestic VAT	..	..	2 109	3 111	6 235	5 679	6 352	4 872	6 933	6 667
Import VAT	..	..	1 049	1 253	1 512	1 391	1 660	1 896	1 839	1 826
Refund of VAT for export	..	..	- 733	-1 287	-1 648	-1 361	-1 814	-1 622	-1 707	-1 921
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	1 305	2 320	482	461	522	508	522	503
Business tax	..	..	1 116	1 931	0	0	0	0	0	0
Urban maintenance and construction tax	..	..	189	389	482	461	522	508	522	503
5120 Taxes on specific goods and services	..	..	1 039	1 707	2 155	2 059	2 331	2 647	2 566	2 537
5121 Excises	..	..	794	1 348	1 684	1 627	1 822	2 022	2 000	1 996
Domestic excise tax	..	..	607	1 054	1 256	1 203	1 388	1 670	1 612	1 653
Import excise tax	..	..	0	0	69	62	72	103	110	93
Motor vehicles purchase tax	..	..	179	279	350	353	352	240	268	243
Leaf tobacco tax	..	..	8	14	11	11	12	13	15	15
Refund of excise tax for export	..	..	0	0	- 2	- 2	- 2	- 4	- 5	- 8
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	203	256	289	256	281	286	259	244
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	42	103	182	175	229	339	307	296
Resources tax	..	..	42	103	182	175	229	339	307	296
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	24	61	110	115	122	128	132	139
5210 Recurrent taxes	..	..	24	61	88	95	102	107	111	114
Vehicle and vessel tax	..	..	24	61	88	95	102	107	111	114
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	0	0	22	21	20	21	21	25
Environmental protection tax	..	..	0	0	22	21	20	21	21	25
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	92	214	144	131	112	131	118	143
6100 Paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other	..	..	92	214	144	131	112	131	118	143
Cultivated land use tax	..	..	89	210	139	126	107	126	113	137
Vessel tonnage tax	..	..	3	5	5	5	6	5	6	6

.. Not available

Note: Year ending 31 December.

The data are on a cash basis.

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

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

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

Source: Ministry of Finance of China.

Table 4.8. Cook Islands: Details of tax revenue

Thousand NZD

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	77 133	102 295	127 666	141 406	90 254	106 580	113 585	168 574	219 801
1000 Taxes on income, profits and capital gains	..	29 951	35 916	41 090	47 495	36 108	32 882	27 701	50 652	79 000
1100 Of individuals	..	19 370	26 277	27 696	30 025	19 396	26 228	22 907	36 443	49 185
1110 On income and profits	..	19 370	26 277	27 696	30 025	19 396	26 228	22 907	36 443	49 185
Net Income Tax	..	19 370	26 361	24 768	28 757	17 842	24 759	22 074	34 201	46 368
Withholding Tax	..	0	- 84	2 928	1 268	1 554	1 469	833	2 242	2 817
1120 On capital gains	..	0	0	0	0	0	0	0	0	0
1200 Corporate	..	10 582	9 638	13 394	17 470	16 712	6 654	4 794	14 209	29 815
1210 On profits	..	10 582	9 638	13 394	17 470	16 712	6 654	4 794	14 209	29 815
1220 On capital gains of corporates	..	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	0	0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	47 182	66 379	86 575	93 911	54 146	73 698	85 884	117 923	140 800
5100 Taxes on production, sale, transfer, etc	..	46 560	65 532	85 715	93 095	52 940	73 492	84 775	116 760	139 605
5110 General taxes on goods and services	..	30 268	37 444	54 708	68 579	36 574	57 105	59 072	96 285	110 936
5111 Value added taxes	..	30 258	37 381	54 659	68 579	36 574	57 105	59 072	96 285	110 936
VAT revenues (gross)	..	37 728	45 454	67 855	82 242	..	..	..	..	..
VAT refunds	..	-5 042	-4 365	-7 433	-3 959	..	..	..	..	..
VAT on Crown Appropriations	..	-2 428	-3 707	-5 763	-9 704	..	..	..	..	..
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	10	63	49	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	16 292	28 088	31 008	24 516	16 366	16 387	25 703	20 475	28 668
5121 Excises	..	0	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	13 597	11 052	12 320	15 407	13 408	11 967	15 229	11 149	13 834
5124 Taxes on exports	..	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	1 935	5 903	8 468	9 109	431	4 420	9 156	9 326	14 835
Departure tax	..	1 935	5 903	8 468	9 109	431	4 420	9 156	9 326	14 835
5127 Other taxes on internat. trade and transactions	..	759	11 133	10 221	0	2 527	0	1 318	0	0
Gains on Foreign Exchange	..	759	11 133	10 221	0	2 527	0	1 318	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	621	847	860	816	1 206	206	1 108	1 163	1 196
5210 Recurrent taxes	..	204	207	229	323	282	206	298	316	305
5211 Paid by households: motor vehicles	..	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	204	207	229	323	282	206	298	316	305
Permits	..	0	0	13	8	5	0	20	16	7
Liquor License	..	27	25	31	98	63	0	63	65	60
Tattslotto	..	177	182	185	217	214	206	215	235	238
5220 Non-recurrent taxes	..	417	640	631	493	924	0	811	847	891
Motor vehicle registration	..	417	640	631	493	924	0	811	847	891
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: 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 tax revenues collected by sub-national governments as the data are not available.

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

Table 4.9. Fiji: Details of tax revenue

Million FJD

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	..	1 303	2 320	2 641	1 610	1 349	1 964	2 511	3 249
1000 Taxes on income, profits and capital gains	..	..	426	598	714	509	443	549	794	1 056
1100 Of individuals	..	..	184	211	202	182	165	188	233	299
1110 On income and profits	..	..	184	187	182	163	144	169	204	238
PAYE	..	..	184	159	152	137	125	147	177	218
Social responsibility tax	..	..	0	8	7	6	4	5	9	0
Fringe benefit tax	..	..	0	20	23	19	15	16	17	20
1120 On capital gains	..	..	0	24	20	20	21	19	30	60
Capital Gains Tax	..	..	0	24	20	20	21	19	30	60
1200 Corporate	..	..	242	387	512	326	277	361	561	757
1210 On profits	..	..	242	387	512	326	277	361	561	757
Company tax	..	..	161	291	358	232	195	274	389	538
Dividend and withholding	..	..	73	85	119	93	68	87	127	170
Provisional tax	..	..	11	10	68	32	15	17	16	16
Other income taxes	..	..	31	45	50	33	45	40	61	74
Income tax refunds	..	..	- 34	- 45	- 83	- 63	- 46	- 56	- 34	- 41
1220 On capital gains of corporates	..	..	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	0	71	79	42	0	1	0	0
4100 Recurrent taxes on immovable property	..	..	..	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	71	79	42	0	1	0	0
Stamp Duty	..	..	..	71	79	42	0	1	0	0
4500 Other non-recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	877	1 651	1 848	1 059	905	1 415	1 717	2 193
5100 Taxes on production, sale, transfer, etc	..	..	875	1 648	1 844	1 056	903	1 411	1 712	2 189
5110 General taxes on goods and services	..	..	525	958	886	518	479	878	1 128	1 499
5111 Value added taxes	..	..	494	893	798	496	478	878	1 128	1 499
Import VAT	..	..	329	573	471	335	354	563	716	935
Domestic VAT	..	..	294	617	527	387	315	523	701	953
Government VAT	..	..	22	14	16	11	10	12	13	11
VAT Refunds	..	..	- 150	- 311	- 216	- 237	- 200	- 221	- 301	- 401
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	31	65	88	22	0	0	0	0
Service Turnover Tax	..	..	31	65	88	22	0	0	0	0
5120 Taxes on specific goods and services	..	..	350	690	958	538	424	533	584	690
5121 Excises	..	..	88	145	370	185	134	154	162	194
Environmental levy	..	..	0	0	166	55	20	20	9	10
Import excises	..	..	20	43	41	13	4	6	16	31
Domestic excises	..	..	81	106	167	125	112	127	139	155
Other excises	..	..	5	2	2	1	0	1	1	1
Rebates	..	..	- 18	- 6	- 6	- 9	- 3	0	- 3	- 3
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	252	392	420	305	281	330	343	380
Customs duties	..	..	252	392	420	305	281	330	343	380
5124 Taxes on exports	..	..	9	10	8	8	8	7	7	10
Export duties	..	..	9	10	8	8	8	7	7	10
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	0	143	159	39	2	43	71	106
Telecommunication levy	..	..	..	1	1	1	1	1	1	1
Credit card levy	..	..	..	4	0	0	0	0	0	0
Third Party Insurance Levy	..	..	..	2	0	0	0	0	0	0
Departure Tax	..	..	..	136	158	39	1	42	70	105
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	2	3	4	4	3	4	5	4
5210 Recurrent taxes	..	..	2	3	4	4	3	4	5	4
5211 Paid by households: motor vehicles	..	..	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	2	3	4	4	3	4	5	4
Fish Levy	..	..	0	0	0	0	0	0	0	0
Other recurrent licenses	..	..	2	3	4	4	3	4	5	4
5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
License fees and registrations	..	..	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31 December.

The data are on a cash basis.

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

The resource tax and the tourist VAT refund registration fee are considered as non-tax revenue in accordance with the OECD classification, as set out in its Interpretative Guide. The national authorities classify these items as tax revenues.

Source: Revenue and Customs Service of Fiji.

Table 4.10. Georgia: Details of tax revenue

Million GEL

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	894	2 412	4 868	8 011	11 860	10 979	13 550	17 290	19 736	23 263
1000 Taxes on income, profits and capital gains	189	501	1 778	3 248	4 349	4 246	4 791	6 964	8 090	10 368
1100 Of individuals	108	291	1 202	2 223	3 483	3 327	3 776	5 034	6 071	7 251
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	80	210	576	1 025	866	919	1 015	1 930	2 018	3 118
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	145	429	0	0	0	0	0	0	0	0
2100 Employees	0	0	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	145	429	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	429	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	0	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	46	60	192	290	474	434	511	604	648	698
4100 Recurrent taxes on immovable property	46	60	192	290	474	434	511	604	648	698
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	474	1 418	2 834	4 445	6 825	6 227	8 128	9 569	10 584	12 111
5100 Taxes on production, sale, transfer, etc	464	1 408	2 834	4 445	6 825	6 227	8 128	9 569	10 584	12 111
5110 General taxes on goods and services	289	987	2 203	3 506	5 239	4 533	6 173	7 433	8 163	9 484
5111 Value added taxes	289	987	2 203	3 506	5 239	4 533	6 173	7 433	8 163	9 484
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	175	421	631	940	1 586	1 694	1 955	2 136	2 422	2 627
5121 Excises	95	286	548	822	1 498	1 615	1 865	2 007	2 267	2 485
Tobacco	..	82	248	377	724	785	878	942	1 032	1 247
Alcoholic beverages	..	21	41	71	72	67	86	94	102	113
Petroleum	..	83	96	95	275	257	295	310	303	338
Diesel	..	27	49	82	224	199	235	213	236	262
Kerosene and other oil products	..	5	8	10	20	21	26	30	39	43
Natural gas for cars	..	0	5	21	31	22	21	28	25	24
Motor cars engine volume	..	42	60	117	118	140	185	223	335	283
Other excises	..	26	41	49	34	124	138	167	194	176
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	53	124	70	69	79	74	86	126	151	139
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	11	0	0	0	0	0	0	0	0
5126 Taxes on specific services	0	0	13	49	9	5	4	4	3	3
Tax on mobile calls	0	0	13	49	9	5	4	4	3	3
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	14	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	10	10	0	0	0	0	0	0	0	0
5210 Recurrent taxes	10	10	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	0	9	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	10	1	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	40	3	64	27	212	73	120	153	414	87
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31 December.

The data are on a cash basis.

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

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

Source: Ministry of Finance, Georgia.

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

Million HKD

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	..	241 526	344 598	353 353	376 229	427 087	405 135	398 188	431 455
1000 Taxes on income, profits and capital gains	..	..	141 360	202 885	211 312	216 861	249 363	260 422	257 690	274 790
1100 Of individuals	..	..	48 177	62 658	55 412	81 321	82 027	86 210	87 192	97 102
1110 On income and profits	..	..	48 177	62 658	55 412	81 321	82 027	86 210	87 192	97 102
Salaries tax	..	..	44 255	57 868	50 412	75 027	75 570	79 490	79 870	88 879
Personal assessment	..	..	3 922	4 790	5 000	6 294	6 457	6 720	7 322	8 223
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	93 183	140 227	155 900	135 540	167 336	174 212	170 498	177 688
1210 On profits	..	..	93 183	140 227	155 900	135 540	167 336	174 212	170 498	177 688
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	61 821	88 441	91 038	112 053	122 920	92 929	81 238	100 597
4100 Recurrent taxes on immovable property	..	..	10 603	25 731	23 787	23 001	23 241	22 943	32 116	36 707
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	213	30	53	7	2	9	10	10
4310 Estate and inheritance taxes	..	..	213	30	53	7	2	9	10	10
4320 Gift taxes	..	..	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	..	..	51 005	62 680	67 198	89 045	99 677	69 977	49 112	63 880
4500 Other non-reccurrent taxes on property	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	30 780	42 666	42 969	39 424	44 122	43 165	47 207	42 867
5100 Taxes on production, sale, transfer, etc	..	..	24 123	33 355	35 750	32 830	37 955	38 199	41 309	38 122
5110 General taxes on goods and services	..	..	0	0	0	0	0	0	0	0
5111 Value added taxes	..	..	..	..	..	..	..	..	..	..
5112 Sales tax	..	..	..	..	..	..	..	..	..	..
5113 Other	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	24 123	33 355	35 750	32 830	37 955	38 199	41 309	38 122
5121 Excises	..	..	7 551	10 712	11 391	11 852	12 467	11 982	10 899	7 331
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	0	0	0	0	0	0	0	0
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	16 572	22 643	24 359	20 978	25 488	26 217	30 410	30 791
Bets and sweeps tax	..	..	14 759	20 127	22 012	20 877	25 432	25 824	28 467	28 512
Air passenger departure tax	..	..	1 813	2 516	2 347	101	56	393	1 943	2 279
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	6 657	9 311	7 219	6 594	6 167	4 966	5 898	4 745
5210 Recurrent taxes	..	..	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	6 657	9 311	7 219	6 594	6 167	4 966	5 898	4 745
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	7 565	10 606	8 034	7 891	10 682	8 619	12 053	13 201
6100 Paid solely by business	..	..	2 452	2 955	3 202	3 529	5 795	3 484	4 357	4 681
6200 Other	..	..	5 113	7 651	4 832	4 362	4 887	5 135	7 696	8 520

.. 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.

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

Table 4.12. Indonesia: Details of tax revenue

Billion IDR

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	119 697	375 136	779 484	1 395 962	1 834 711	1 555 331	1 844 690	2 363 876	2 517 061	2 620 668
1000 Taxes on income, profits and capital gains	57 073	175 541	357 046	602 308	772 266	594 033	706 176	998 214	1 061 234	1 061 941
1100 Of individuals	..	59 733	62 221	132 761	179 370	168 150	172 551	261 601	231 569	243 640
1110 On income and profits	..	..	59 540	128 550	172 444	162 111	164 904	255 506	225 525	237 449
1120 On capital gains	..	..	2 682	4 211	6 927	6 039	7 647	6 095	6 044	6 191
1200 Corporate	..	115 808	294 824	469 547	592 895	425 883	533 625	736 613	829 665	818 301
1210 On profits	..	..	287 843	434 471	585 031	419 083	524 283	722 176	814 050	802 452
1220 On capital gains of corporates	..	..	6 981	35 076	7 865	6 800	9 342	14 436	15 616	15 849
1300 Unallocable between 1100 and 1200	57 073	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	7 715	79 631	91 024	97 586	101 727	108 971	112 070
2100 Employees	..	..	..	1 590	2 814	1 825	2 457	3 048	3 556	3 975
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	3 505	5 926	3 791	7 187	8 823	9 978	10 982
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	2 620	70 891	85 409	87 943	89 856	95 436	97 113
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	4 456	19 649	40 537	33 826	26 744	26 038	18 924	29 996	39 965	39 294
4100 Recurrent taxes on immovable property	3 525	16 217	28 581	29 250	21 146	20 954	14 834	23 265	33 271	32 491
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	931	3 432	11 956	4 576	5 598	5 085	4 090	6 732	6 695	6 803
Tax on Acquisition of Land and Building	931	3 432	11 956	4 576	5 598	5 085	4 090	6 732	6 695	6 803
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	53 547	149 791	325 685	603 869	745 592	663 844	821 114	1 005 805	1 050 170	1 128 665
5100 Taxes on production, sale, transfer, etc	53 547	149 791	325 685	603 869	745 592	663 844	821 114	1 005 805	1 050 170	1 128 665
5110 General taxes on goods and services	35 232	101 296	230 605	424 288	532 116	450 813	551 900	688 027	763 829	828 436
5111 Value added taxes	35 232	101 296	218 133	410 391	515 972	441 773	538 735	667 153	739 674	808 759
5112 Sales tax	0	0	12 472	13 897	16 144	9 041	13 165	20 874	24 155	19 678
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	18 315	48 495	95 080	179 581	213 476	213 031	269 214	317 778	286 341	300 229
5121 Excises	11 287	33 256	66 166	144 641	172 422	176 309	195 518	226 881	221 851	226 371
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	6 697	14 921	20 017	31 213	37 527	32 443	39 123	51 078	50 892	52 965
5124 Taxes on exports	331	318	8 898	3 727	3 527	4 278	34 573	39 820	13 598	20 892
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	0	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	0	0	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	4 621	30 155	56 216	148 244	210 479	180 392	200 890	228 135	256 721	278 698
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	4 621	30 155	56 216	148 244	210 479	180 392	200 890	228 135	256 721	278 698
Other local level	3 784	28 105	56 177	147 829	208 938	179 170	199 263	227 597	253 882	276 758
Other non-local level	837	2 050	39	416	1 541	1 221	1 627	537	2 839	1 940

.. Not available

Note: Year ending 31 December.

The data are on a cash basis.

Revenue data in 2016 and 2017 include revenues from the "Tax Amnesty" policy, which was not repeated in the following years.

Revenue data in 2022 include revenues from the "Voluntary Disclosure Programme" policy.

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

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

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

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

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

Table 4.13. Japan: Details of tax revenue

Billion JPY

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	136 181	137 930	132 465	163 413	175 432	177 321	187 992	195 918	200 343	124 722
1000 Taxes on income, profits and capital gains	47 343	46 617	40 015	50 850	53 994	53 934	60 006	63 669	64 644	65 818
1100 Of individuals	28 677	25 222	24 663	30 744	32 947	33 189	35 439	36 835	36 703	34 431
1110 On income and profits	28 677	25 222	24 663	30 744	32 947	33 189	35 439	36 835	36 703	34 431
Income tax	18 789	16 702	12 984	18 178	19 571	19 591	21 829	22 992	22 514	20 531
Prefectural inhabitants tax	3 621	2 606	4 699	5 254	4 840	4 955	5 054	5 039	5 262	5 276
Municipal inhabitants tax	6 044	5 699	6 795	2 072	8 325	8 427	8 332	8 544	8 692	8 383
Enterprise tax	223	216	184	5 240	211	216	224	260	234	242
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	18 666	21 395	15 352	20 106	21 046	20 745	24 567	26 834	27 942	31 386
1210 On profits	18 666	21 395	15 352	20 106	21 046	20 745	24 567	26 834	27 942	31 386
Corporation tax	11 747	13 274	8 968	10 832	10 797	11 235	13 643	14 940	15 861	18 054
Prefectural inhabitants tax	825	966	758	843	821	548	512	525	518	576
Municipal inhabitants tax	2 176	2 457	1 954	2 324	2 395	1 813	1 956	2 072	2 028	2 269
Enterprise tax	3 918	4 698	2 253	3 510	4 385	4 082	4 743	5 240	5 350	5 862
Local special corporate tax	0	0	1 420	2 081	2 044	978	0	0	0	0
Local corporate tax	0	0	0	516	604	1 418	1 881	1 888	2 014	2 106
Special corporate enterprise tax	0	0	0	0	0	672	1 832	2 169	2 171	2 519
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	47 968	50 848	54 461	64 464	72 046	71 563	73 702	75 528	78 335	..
2100 Employees	19 830	20 982	22 687	27 139	30 698	30 463	31 461	32 237	33 632	..
2110 On a payroll basis	19 830	20 982	22 687	27 139	30 698	30 463	31 461	32 237	33 632	..
2120 On an income tax basis	0	0	0	0	0	0	0	0	0	..
2200 Employers	22 456	23 154	24 689	29 494	33 479	33 245	34 311	35 272	36 766	..
2210 On a payroll basis	22 456	23 154	24 689	29 494	33 479	33 245	34 311	35 272	36 766	..
2220 On an income tax basis	0	0	0	0	0	0	0	0	0	..
2300 Self-employed or non-employed	5 683	6 712	7 085	7 832	7 869	7 855	7 930	8 019	7 936	..
2310 On a payroll basis	5 683	6 712	7 085	7 832	7 869	7 855	7 930	8 019	7 936	..
2320 On an income tax basis	0	0	0	0	0	0	0	0	0	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	14 294	13 327	12 878	13 400	14 340	14 328	14 779	15 414	16 330	16 407
4100 Recurrent taxes on immovable property	10 414	10 116	10 225	10 005	10 612	10 719	10 655	11 044	11 311	11 547
Prefectural property tax	11	16	5	2	8	9	8	4	5	6
Municipal property tax	9 041	8 862	8 961	8 755	9 286	9 380	9 322	9 666	9 896	10 090
City planning tax	1 318	1 233	1 256	1 244	1 318	1 330	1 326	1 374	1 410	1 451
Special landholding tax	43	4	3	3	0	0	0	0	0	0
Water and land utilisation tax	0	0	0	0	0	0	0	0	0	0
Land value tax	1	0	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	1 782	1 566	1 250	1 968	2 301	2 315	2 770	2 969	3 566	3 387
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	2 099	1 646	1 403	1 426	1 427	1 294	1 353	1 401	1 453	1 474
Bourse tax	0	0	0	0	0	0	0	0	0	0
Securities transaction	0	0	0	0	0	0	0	0	0	0
Bank of Japan note issue tax	0	0	0	0	0	0	0	0	0	0
Stamp revenues	1 532	1 169	1 024	1 050	1 023	920	961	982	1 012	1 042
Real property acquisition tax	567	477	379	377	404	374	392	418	441	432
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	26 227	26 786	24 730	34 286	34 599	37 053	39 010	40 827	40 537	42 018
5100 Taxes on production, sale, transfer, etc.	23 180	23 722	22 160	31 871	32 046	34 433	36 409	38 149	37 864	39 306
5110 General taxes	12 350	13 135	12 675	22 400	23 148	26 395	28 059	29 494	29 355	30 834
5111 Value added taxes	12 350	13 135	12 675	22 400	23 148	26 395	28 059	29 494	29 355	30 834
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	10 830	10 588	9 485	9 470	8 898	8 038	8 350	8 654	8 509	8 473
5121 Excise duties	9 837	9 571	8 622	8 351	7 891	7 167	7 398	7 582	7 533	7 490
Liquor tax	1 816	1 585	1 389	1 338	1 247	1 134	1 132	1 188	1 181	1 209
Sugar excises	0	0	0	0	0	0	0	0	0	0
Local gasoline tax	296	311	294	264	244	220	222	221	221	216
Gasoline tax	2 769	2 908	2 750	2 465	2 281	2 058	2 076	2 065	2 066	2 018
Liquefied petroleum gas tax	28	29	24	18	14	9	10	9	9	8
Aviation fuel tax	104	105	89	66	65	11	45	45	47	46
Commodity tax	0	0	0	0	0	0	0	0	0	0
Playing-card tax	0	0	0	0	0	0	0	0	0	0
Prefectural tobacco tax	282	275	256	153	140	134	142	150	151	150
Municipal tobacco tax	865	845	788	936	854	817	871	921	927	916
Timber delivery tax	0	0	0	0	0	0	0	0	0	0
Electricity and gas tax	0	0	0	0	0	0	0	0	0	0
Diesel oil tax	1 208	1 086	918	925	945	910	927	920	909	902
Vehicle acquisition tax	464	453	192	137	104	0	0	0	0	0
Promotion of power resources development tax	375	359	349	316	316	311	316	312	308	311
Petroleum and coal tax	489	493	502	630	638	608	636	663	597	606
Mineral product tax	2	2	2	2	2	2	2	2	2	2
Tobacco tax	876	887	908	954	874	840	906	957	959	948
Special tobacco tax	264	233	163	148	124	112	112	116	116	114
International tourist tax	0	0	0	0	44	1	2	13	40	44
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	877	930	786	1 049	941	820	893	1 008	910	917
Customs duties	877	930	786	1 049	941	820	893	1 008	910	917
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	116	87	77	70	66	52	59	64	66	65
Travel tax	0	0	0	0	0	0	0	0	0	0
Admission tax	0	0	0	0	0	0	0	0	0	0
Local entertainment tax	0	0	0	0	0	0	0	0	0	0
Meal and lodging tax	0	0	0	0	0	0	0	0	0	0
Bathing tax	23	24	22	23	23	12	14	19	22	23
Golf course utilisation tax	81	62	55	48	43	39	44	45	44	43
Special local consumption tax	12	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	3 047	3 064	2 570	2 416	2 553	2 620	2 601	2 678	2 673	2 712
5210 Recurrent taxes	3 027	3 043	2 548	2 393	2 530	2 599	2 580	2 657	2 652	2 692
Automobile tax	1 765	1 753	1 616	1 543	1 588	1 623	1 614	1 654	1 657	1 657
Light vehicle tax	125	152	178	200	269	285	294	310	317	327
Motor vehicle tonnage tax	1 134	1 136	753	649	671	690	671	692	677	707
Hunter licence tax	2	0	0	0	0	0	0	0	0	0
Hunting tax	1	3	2	1	1	1	1	1	1	1
Mine lot tax	1	0	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	20	21	21	22	23	21	21	22	21	20
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	348	351	381	413	454	444	496	479	497	478
6100 Paid solely by business	324	297	330	361	387	385	397	398	404	408
Business office tax	324	297	330	361	387	385	397	398	404	408
6200 Other	24	54	52	52	68	60	99	82	92	70
Taxes not in local tax law	24	54	52	52	67	60	63	74	87	70
Other	0	0	0	0	1	0	35	8	5	..

.. Not available

Note: Data are on a fiscal year basis beginning 1 April.

Data are on accrual basis.

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

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

Heading 2000 includes some unidentifiable voluntary contributions.

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

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

Heading 5121: Municipal tobacco tax includes Prefectural tobacco tax from 1990 to 1994 because data are not available to provide a breakdown. In sub-item petroleum and coal tax, the data before 2003 refer to petroleum tax.

Source: Tax Bureau, Ministry of Finance.

Table 4.14. Kazakhstan: Details of tax revenue

Million KZT

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	517 777	1 938 712	5 182 379	6 352 963	11 638 689	9 973 329	13 151 635	20 568 196	23 359 971	23 885 813
1000 Taxes on income, profits and capital gains	214 545	1 001 587	2 072 357	2 467 977	4 204 258	3 500 145	4 971 175	7 831 381	8 628 675	8 970 342
1100 Of individuals	51 016	122 999	312 332	598 807	876 324	929 588	1 134 136	1 499 712	1 992 385	2 451 640
1110 On income and profits	51 016	122 999	312 332	598 807	876 324	929 588	1 134 136	1 499 712	1 992 385	2 451 640
From non-foreign citizens	51 016	122 999	276 089	566 974	869 181	923 762	1 125 119	1 490 380	1 981 434	2 437 307
From foreign citizens (local)	0	0	36 243	31 832	7 143	5 826	9 017	9 332	10 951	14 333
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	163 529	878 588	1 760 025	1 869 170	3 327 934	2 570 557	3 837 039	6 331 669	6 636 290	6 518 702
1210 On profits	163 529	878 588	1 760 025	1 869 170	3 327 934	2 570 557	3 837 039	6 331 669	6 636 290	6 518 702
From non-oil companies	163 529	508 771	847 057	1 236 561	1 975 134	2 045 260	2 835 075	3 965 494	5 045 791	5 215 313
From oil companies	0	369 817	0	0	0	0	0	0	0	0
From oil companies to National Fund	0	0	912 968	632 609	1 352 800	525 297	1 001 965	2 366 175	1 590 499	1 303 389
1220 On capital gains of corporates	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	13 758	131 041	240 590	369 835	526 657	726 163	1 089 211	1 357 243	1 895 725
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	13 758	131 041	240 590	369 835	526 657	726 163	1 089 211	1 357 243	1 895 725
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	99 082	197 300	253 830	464 674	696 635	727 139	841 279	1 035 129	1 321 273	1 579 329
Social tax	99 082	197 300	253 830	464 674	696 635	727 139	841 279	1 035 129	1 321 273	1 579 329
4000 Taxes on property	21 013	45 996	124 632	226 853	322 481	309 811	347 658	373 546	398 882	589 622
4100 Recurrent taxes on immovable property	20 504	44 526	122 146	224 752	322 481	309 811	347 658	373 546	398 882	589 622
4110 Households	3 230	2 865	4 402	10 164	29 386	29 289	31 293	33 166	33 805	36 875
Land tax	2 166	750	1 229	1 890	17 657	16 688	16 254	15 567	15 604	16 411
Property tax	1 064	2 115	3 173	8 274	11 729	12 601	15 038	17 599	18 201	20 464
4120 Others	17 274	41 661	117 744	214 588	293 095	280 522	316 366	340 381	365 077	552 747
Uniform land tax (local)	235	351	762	833	1 055	399	134	188	1 298	4 255
Property tax	13 699	35 157	104 745	200 710	292 040	280 122	316 232	340 193	363 779	548 491
Land tax	3 340	6 153	12 238	13 045	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	509	1 470	2 486	2 101	0	0	0	0	0	0
4500 Other non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	179 452	680 033	2 600 514	2 952 727	5 988 248	4 858 467	6 204 480	10 163 067	11 537 873	10 726 496
5100 Taxes on production, sale, transfer, etc	168 678	637 765	2 497 709	2 816 629	5 786 829	4 689 147	5 992 022	9 947 347	11 225 922	10 382 995
5110 General taxes on goods and services	115 159	343 926	677 229	943 051	2 693 127	2 532 524	2 807 691	4 226 359	5 674 111	5 179 378
5111 Value added taxes	115 159	343 926	677 229	943 051	2 693 127	2 532 524	2 807 691	4 226 359	5 674 111	5 179 378
Domestic VAT	75 625	68 319	197 358	203 247	1 221 658	1 078 752	972 016	1 614 266	2 654 560	2 198 730
Domestic VAT to National Fund	0	0	0	0	0	0	0	0	0	0
VAT on imported goods	39 534	255 621	435 869	667 404	1 338 188	1 325 816	1 710 973	2 441 278	2 799 315	2 746 028
VAT on e-commerce and e-services	0	0	0	0	0	0	0	10 473	24 390	35 001
Other VAT	0	19 986	44 002	72 399	133 281	127 956	124 702	160 341	195 845	199 619
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	53 519	293 839	1 820 480	1 873 579	3 093 702	2 156 623	3 184 331	5 720 988	5 551 812	5 203 617
5121 Excises	19 285	33 416	61 423	161 068	343 409	432 653	468 483	759 539	845 183	849 300
Alcohol	12 939	9 821	15 691	36 345	75 013	81 047	92 392	149 759	138 682	144 526
Tobacco	5 182	5 976	22 903	98 346	195 093	218 874	232 546	274 093	281 121	289 936
Petroleum product	1 164	14 962	20 966	26 216	71 761	127 499	141 039	327 092	411 518	405 757
Automobiles	0	2 636	1 864	931	0	0	0	0	0	0
Others	0	21	0	- 770	1 542	5 234	2 506	8 596	13 862	9 081
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	18 347	56 461	229 727	189 115	371 205	343 926	434 145	366 254	535 436	581 494
Customs duties	18 038	56 387	229 730	188 291	366 829	338 888	428 003	357 855	522 770	569 672
Anti-dumping and countervailing duties	309	74	- 3	824	4 376	5 038	6 142	8 398	12 667	11 822
5124 Taxes on exports	125	6 728	617 631	920 582	1 635 660	754 721	1 451 825	2 415 994	2 135 352	2 125 476
Export duties on oil and goods produced from oil	0	0	19 312	690 541	1 190 978	584 100	1 048 113	1 659 436	1 670 300	1 626 392
Export duties on oil and goods produced from oil to National Fund	0	0	470 810	227 320	431 168	160 311	399 745	751 053	452 027	442 123
Other taxes on exports	125	6 728	127 509	2 722	13 513	10 310	3 966	5 505	13 025	56 961
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	0	5 149	14 566	24 798	38 673	27 142	28 827	48 943	37 805	41 211
Telecommunication	0	3 890	5 535	8 151	9 281	10 020	10 886	12 223	13 234	14 295
Placement of outdoor advertisements	0	1 259	3 723	6 076	6 047	5 095	5 962	6 696	8 002	9 990
Gambling business	0	0	3 693	9 231	21 003	11 628	11 955	30 024	15 928	16 760
Others (local)	0	0	1 614	1 340	2 341	399	25	1	642	166
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	15 763	192 086	897 133	578 015	704 755	598 180	801 051	2 130 258	1 998 035	1 606 136
Mineral extraction tax (non-oil)	15 763	108 453	122 128	118 073	365 225	333 013	449 863	548 226	715 540	925 261
Mineral extraction tax (oil)	0	83 633	0	0	0	0	0	0	0	0
Mineral extraction tax (oil) to National Fund	0	0	775 005	459 942	339 530	265 167	351 188	1 582 031	1 282 495	680 875
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	10 774	42 268	102 806	136 098	201 419	169 321	212 458	215 720	311 951	343 500
5210 Recurrent taxes	5 901	7 099	26 327	42 319	73 032	59 601	73 307	81 749	90 114	112 022
5211 Paid by households: motor vehicles	3 930	4 877	21 565	34 466	63 210	49 564	61 939	69 923	76 822	97 403
5212 Paid by others: motor vehicles	1 971	2 199	4 697	7 812	9 823	10 037	11 368	11 826	13 292	14 619
5213 Paid in respect of other goods	0	23	65	41	0	0	0	0	0	0
5220 Non-recurrent taxes	4 873	35 169	76 478	93 779	128 386	109 720	139 151	133 970	221 837	231 478
Emissions into the environment	0	25 523	57 982	63 379	100 810	85 593	110 934	98 605	97 944	115 672
Fee for passage of motor vehicles, cargo and goods	1 015	390	1 427	3 590	5 286	3 838	4 331	6 011	13 182	24 683
Others	3 858	9 256	17 070	26 810	22 290	20 289	23 885	29 354	110 711	91 123
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	3 684	37	6	141	57 233	51 110	60 880	75 862	116 025	124 299
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	3 684	37	6	141	57 233	51 110	60 880	75 862	116 025	124 299
State duty	0	0	0	0	56 244	48 807	60 744	74 353	113 747	121 836
Other tax revenues	3 684	37	6	141	988	2 303	136	1 508	2 278	2 463

.. 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.

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

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

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

Heading 6200: Revenues from the state duty were added in this edition of this report. Data are available from 2019.

Source: Ministry of Finance of the Republic of Kazakhstan.

Table 4.15. Kiribati: Details of tax revenue

Thousand AUD

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	..	28 450	34 978	49 441	51 649	65 970	62 980	70 051	92 711
1000 Taxes on income, profits and capital gains	..	..	13 399	14 256	21 492	22 067	26 305	26 865	26 849	40 406
1100 Of individuals	..	..	6 053	6 794	12 789	12 365	13 612	13 966	13 808	25 222
1110 On income and profits	..	..	6 053	6 794	12 789	12 365	13 612	13 966	13 808	25 222
Personal income tax	..	..	6 053	6 794	12 789	12 365	13 612	13 966	13 808	25 222
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	7 346	7 461	8 703	9 703	12 692	12 899	13 041	15 183
1210 On profits	..	..	7 346	7 461	8 703	9 703	12 692	12 899	13 041	15 183
Company tax	..	..	7 346	7 461	8 703	9 703	12 692	12 899	13 041	15 183
1220 On capital gains of corporates	..	..	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	15 051	20 722	27 949	29 582	39 666	36 115	43 202	52 306
5100 Taxes on production, sale, transfer, etc	..	..	15 051	20 722	27 949	29 582	39 666	36 115	43 202	52 306
5110 General taxes on goods and services	..	..	0	14 548	20 149	20 962	28 747	27 609	31 679	41 393
5111 Value added taxes	..	..	..	14 548	20 149	20 962	28 747	27 609	31 679	41 393
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	15 051	6 173	7 800	8 620	10 919	8 506	11 523	10 913
5121 Excises	..	..	0	6 173	7 800	8 620	10 919	8 506	11 523	10 913
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	14 799	0	0	0	0	0	0	0
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	252	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31 December.

The data are on a cash basis.

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

Table 4.16. Korea: Details of tax revenue

Billion KRW

	2000	2005	2010	2015	2016	2020	2021	2022	2023	2024
Total tax revenue	136 295	207 345	295 968	393 559	523 985	538 450	619 084	691 257	645 227	645 785
1000 Taxes on income, profits and capital gains	39 254	60 609	82 905	119 151	174 040	166 564	205 574	258 193	220 883	201 612
1100 Of individuals	19 950	27 570	42 098	67 600	91 714	101 286	126 210	141 926	128 002	129 824
1110 On income and profits	18 569	23 118	33 935	55 744	75 613	77 630	89 503	109 693	110 446	113 139
Income tax	0	0	0	0	0	0	0	0	0	0
Dividends and interest income tax	0	3 127	4 425	4 561	5 577	5 830	6 863	6 785	9 269	11 464
Wages and salaries income tax	0	10 382	15 517	27 055	38 466	40 905	47 231	57 442	59 144	61 049
Other income tax	0	2 082	2 986	4 467	6 640	6 645	7 321	8 350	8 427	8 694
Global income tax	16 128	4 607	6 369	12 784	16 778	16 073	15 990	23 939	21 437	19 527
Defence tax on income tax	0	0	0	0	0	0	0	0	0	0
Education tax on income tax	0	0	0	0	0	0	0	0	0	0
Rural development tax on interest, business income and capital gains relief	156	116	179	105	139	225	326	347	436	506
Inhabitant tax on income tax (local)	2 285	2 804	4 459	6 772	8 013	7 952	11 772	12 830	11 733	11 899
1120 On capital gains	1 381	4 452	8 163	11 856	16 101	23 656	36 707	32 233	17 556	16 685
Capital gains tax	1 381	4 452	8 163	11 856	16 101	23 656	36 707	32 233	17 556	16 685
1200 Corporate	19 271	33 039	40 807	51 551	82 326	65 278	79 364	116 267	92 881	71 788
1210 On profits	19 271	33 039	40 807	51 551	82 326	65 278	79 364	116 267	92 881	71 788
Excess profit tax	0	0	0	0	0	0	0	0	0	0
Corporation tax (withholding)	8 577	5 682	9 095	12 317	14 168	13 179	14 928	16 586	20 043	23 095
Corporation tax (final returns)	9 302	24 123	28 173	32 713	58 006	42 335	55 468	86 984	60 377	39 416
Defence tax on corporation tax	0	0	0	0	0	0	0	0	0	0
Inhabitant tax on corporation tax (local)	1 142	2 696	3 094	6 217	9 729	9 293	8 343	11 828	11 511	8 391
Rural development tax corporate income	251	538	445	304	423	471	625	869	950	886
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
Business income tax	0	..	..	..	..	..	..	..	..	..
Real estate income tax	0	..	..	..	..	..	..	..	..	..
Defence tax on real estate and business income	0	..	..	..	..	..	..	..	..	..
Rural development tax on business income and capital gains relief	30	..	..	..	..	..	..	..	..	..
Inhabitant tax before 1990 (local)	0	..	..	..	..	..	..	..	..	..
Farm land tax (local)	3	..	..	..	..	..	..	..	..	..
Inhabitant tax on farm land tax (local)	0	..	..	..	..	..	..	..	..	..
2000 Social security contributions	22 759	43 902	69 090	104 693	140 071	150 854	162 209	176 747	188 692	195 164
2100 Employees	8 578	17 632	28 213	44 281	60 682	65 384	70 297	77 530	83 637	86 714
Veterans' relief fund	0	0	0	0	0	0	0	0	0	0
Soldiers' annuity fund	0	0	0	0	0	0	0	0	0	0
Unemployment assurance	598	1 016	1 358	3 076	4 027	4 895	5 159	6 061	6 962	7 145
National welfare pension fund	4 325	7 746	11 004	15 821	20 630	21 722	22 879	24 310	25 750	26 972
Social benefit fund	0	0	0	0	0	0	0	0	0	0
Health insurance	2 066	6 060	11 783	19 868	27 911	30 184	33 453	38 209	41 761	43 247
Teachers' pensions	279	520	868	1 125	1 678	1 780	1 818	1 837	1 886	1 889
Government employees pensions	1 144	2 004	2 878	3 876	5 796	6 134	6 302	6 409	6 561	6 736
Military personal pensions	166	286	322	515	640	669	686	704	717	725
2110 On a payroll basis	8 578	17 632	28 213	44 281	60 682	65 384	70 297	77 530	83 637	86 714
2120 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2200 Employers	9 409	18 486	30 856	47 846	63 780	67 676	72 773	80 600	87 208	89 924
Industrial works' insurance fund	1 876	3 182	4 632	6 062	7 539	7 088	7 498	8 195	8 989	8 957
Soldiers' annuity fund	0	0	0	0	0	0	0	0	0	0
Pneumoconiosis fund	0	0	0	0	0	0	0	0	0	0
Unemployment insurance	1 449	2 164	2 860	5 499	7 063	8 024	8 398	9 658	10 853	11 116
Veterans' relief fund	0	0	0	0	0	0	0	0	0	0
National welfare pension fund	4 340	7 759	11 052	15 895	20 631	21 722	22 879	24 310	25 750	26 972
Social benefit fund	0	0	0	0	0	0	0	0	0	0
Health insurance	1 547	4 997	11 718	19 493	27 110	29 288	32 373	36 759	39 875	41 129
Teachers' pensions	197	384	594	897	1 437	1 554	1 625	1 678	1 741	1 750
Government employees pensions	0	0	0	0	0	0	0	0	0	0
2210 On a payroll basis	9 409	18 486	30 856	47 846	63 780	67 676	72 773	80 600	87 208	89 924
2220 On an income tax basis	0	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	4 772	7 784	10 021	12 566	15 609	17 794	19 139	18 617	17 847	18 526
2310 On a payroll basis	0	0	0	0	0	0	0	0	0	0
2320 On an income tax basis	4 772	7 784	10 021	12 566	15 609	17 794	19 139	18 617	17 847	18 526
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	258	514	714	1 122	1 597	1 607	1 755	1 982	2 138	2 224
Workshop tax on workforce (local)	258	514	714	1 122	1 597	1 607	1 755	1 982	2 138	2 224
Vocational training promotion fund	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	16 846	24 697	33 516	48 625	59 732	76 512	93 263	82 065	74 308	75 850
4100 Recurrent taxes on immovable property	3 385	5 030	9 270	12 486	17 750	20 044	24 486	26 510	22 443	22 289
Property tax (local)	728	2 588	4 817	9 294	12 677	13 773	14 974	16 277	14 864	15 108
City planning tax on urban real estate (local)	815	1 352	2 465	0	0	0	0	0	0	0
Community facilities tax (local)	341	446	650	1 351	1 681	1 777	1 841	1 915	1 848	1 929
Tax on excessive land holdings (local)	0	0	0	0	0	0	0	0	0	0
Tax on aggregate land holdings (local)	1 282	2	0	0	0	0	0	0	0	0
Rural development tax on local aggregate land holdings tax	81	3	0	0	0	0	0	0	0	0
Tax on excessively increased land value	0	0	0	0	0	0	0	0	0	0
Comprehensive real estate tax	0	441	1 029	1 399	2 671	3 601	6 130	6 799	4 597	4 185
Rural development tax on comprehensive real estate tax	0	91	208	267	505	680	1 172	1 300	908	834
4110 Households	0	0	0	0	0	0	0	0	0	0
4120 Others	138	107	101	175	216	213	369	219	226	233
Workshop tax on property (local)	138	107	101	175	216	213	369	219	226	233
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	989	1 873	3 076	5 044	8 329	10 375	15 006	14 594	14 634	15 298
4310 Estate and inheritance taxes	449	702	1 203	1 944	3 154	3 904	6 945	7 611	8 544	9 644
Inheritance tax	449	702	1 203	1 944	3 154	3 904	6 945	7 611	8 544	9 644
Defence tax on inheritance tax	0	0	0	0	0	0	0	0	0	0
4320 Gift taxes	540	1 171	1 873	3 100	5 175	6 471	8 061	6 983	6 090	5 654
Gift tax	540	1 171	1 873	3 100	5 175	6 471	8 061	6 983	6 090	5 654
Defence tax on gift tax	0	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	11 935	17 796	21 170	31 095	33 653	46 093	53 771	40 961	37 231	38 263
Registration tax (local)	4 528	6 784	7 370	1 831	1 837	2 053	2 155	1 896	2 018	2 169
Registration tax	0	0	0	0	0	0	0	0	0	0
Defence tax on registration tax	0	0	0	0	0	0	0	0	0	0
Rural development tax on local acquisition tax	246	471	632	969	947	1 164	1 343	1 179	916	961
Rural development tax on local registration tax	66	64	144	1	0	0	0	0	0	0
Securities transactions tax	2 736	2 370	3 667	4 670	4 473	8 759	10 256	6 303	6 080	4 760
Rural development tax on securities transaction tax	823	958	2 010	1 861	1 635	3 616	5 340	3 068	3 096	3 571
Acquisition tax (local)	3 148	6 649	6 825	20 810	23 915	29 536	33 717	27 716	24 324	25 956
Stamp tax	388	500	522	953	846	965	960	799	797	846
4500 Non-recurrent taxes	537	- 2	0	0	0	0	0	0	0	0
Asset revaluation tax	537	- 2	..	..	..	..	..	..	..	..
4510 On net wealth	0	0	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	0	0	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	52 271	71 041	99 769	110 326	135 276	131 353	143 100	156 778	146 091	155 921
5100 Taxes on production, sale, transfer, etc.	50 023	69 069	96 573	103 254	127 551	123 219	134 745	149 448	138 811	148 454
5110 General taxes	23 212	36 118	51 800	60 162	82 174	81 452	89 022	105 558	98 448	108 090
5111 Value added taxes	23 212	36 118	51 800	60 162	82 174	81 452	89 022	105 558	98 448	108 190
VAT	23 212	36 118	51 800	60 162	82 174	81 452	89 022	105 558	98 448	108 190
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	26 811	32 951	44 773	43 092	45 377	41 767	45 723	43 890	40 363	40 364
5121 Excise duties	18 155	24 888	31 340	31 857	34 691	33 013	35 792	30 834	29 783	29 806
Commodity tax	0	0	0	0	0	0	0	0	0	0
Defence tax on commodity tax	0	0	0	0	0	0	0	0	0	0
Liquor tax	1 963	2 601	2 878	3 228	3 504	3 008	2 673	3 767	3 569	3 328
Defence tax on liquor tax	0	0	0	0	0	0	0	0	0	0
Education tax on liquor tax	516	693	724	808	844	733	608	865	822	752
Textile tax	0	0	0	0	0	0	0	0	0	0
Petroleum tax	0	0	0	0	0	0	0	0	0	0
Transport tax on petrol products	8 404	10 288	13 970	14 055	14 563	13 938	16 598	11 116	10 844	11 389
Education tax on transport tax	1 247	1 543	2 133	2 154	2 190	2 041	2 497	1 670	1 628	1 656
Electricity and gas tax	0	0	0	0	0	0	0	0	0	0
Special excise tax	2 985	4 399	5 066	8 001	9 719	9 218	9 364	9 318	8 821	8 657
Defence tax on special excise tax	0	0	0	0	0	0	0	0	0	0
Education tax on special excise tax	498	579	501	515	455	440	435	404	450	462
Rural development on special excise tax	37	45	24	61	58	57	59	64	64	59
Tobacco sales tax (local)	0	0	0	0	0	0	0	0	0	0
Tobacco consumption tax (local)	2 251	2 448	2 875	3 035	3 358	3 578	3 558	3 630	3 585	3 503
Motor fuel tax (local)	254	2 292	3 169	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	5 936	6 530	11 046	8 907	8 250	7 413	8 629	10 794	7 813	7 512
Customs duties	5 800	6 317	10 666	8 495	7 882	7 059	8 227	10 324	7 288	6 972
Defence tax on customs duties	0	0	0	0	0	0	0	0	0	0
Special customs duties	0	0	0	0	0	0	0	0	0	0
Tonnage tax	0	0	0	0	0	0	0	0	0	0
Education tax on imports	99	173	336	390	345	341	388	452	501	509
Rural development tax on customs exemptions	37	40	44	22	23	13	14	18	24	31
Previous year receipts	0	0	0	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	2 720	1 533	2 387	2 328	2 436	1 341	1 302	2 262	2 767	3 046
Telephone tax	1 457	0	0	0	0	0	0	0	0	0
Defence tax on telephone tax	0	0	0	0	0	0	0	0	0	0
Entertainment tax	0	0	0	0	0	0	0	0	0	0
Defence tax on entertainment tax	0	0	0	0	0	0	0	0	0	0
Entertainment tax (local)	0	0	0	0	0	0	0	0	0	0
Travel tax	0	0	0	0	0	0	0	0	0	0
Admission tax	0	0	0	0	0	0	0	0	0	0
Defence tax on admission tax	0	0	0	0	0	0	0	0	0	0
Education tax on banking & insurance	473	537	951	1 004	1 277	1 138	1 175	1 253	1 750	1 995
Horse race tax (local)	566	692	1 068	1 089	970	169	106	841	848	873
Rural development tax on horse race tax	84	147	215	235	189	34	21	168	169	178
Butchery tax (local)	51	47	58	0	0	0	0	0	0	0
Regional development tax (local)	89	110	95	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	2 248	1 972	3 196	7 072	7 725	8 134	8 355	7 330	7 280	7 467
5210 Recurrent taxes	2 248	1 972	3 196	7 072	7 725	8 134	8 355	7 330	7 280	7 467
License tax (local)	241	70	76	0	0	0	0	0	0	0
Automobile tax (local)	2 007	1 902	3 120	7 072	7 725	8 134	8 355	7 330	7 280	7 467
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	4 907	6 582	9 974	9 642	13 269	11 560	13 183	15 492	13 115	15 014
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	4 907	6 582	9 974	9 642	13 269	11 560	13 183	15 492	13 115	15 014
Unallocable tax revenue	0	0	0	0	0	0	0	0	0	0
Previous year tax	1 474	2 111	4 449	3 435	5 873	4 165	5 147	7 316	5 700	6 533
Previous year tax (local)	474	633	654	392	719	259	437	656	405	1 255
Unallocable defence tax	- 3	- 9	0	0	0	0	0	0	0	0
Education tax on local taxes	2 962	3 847	4 871	5 815	6 677	7 136	7 599	7 520	7 010	7 226

.. Not available

Note: Year ending 31 December.

Data are on a cash basis.

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

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

Table 4.17. Kyrgyzstan: Details of tax revenue

Million KGS

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	7 653	16 361	39 384	82 763	120 064	104 906	148 168	225 049	292 258	345 907
1000 Taxes on income, profits and capital gains	1 371	3 489	8 746	15 899	22 268	22 732	31 931	50 446	62 825	87 805
1100 Of individuals	754	1 744	4 407	9 514	12 862	12 151	15 325	20 279	25 164	30 104
1110 On income and profits	754	1 744	4 407	9 514	12 862	12 151	15 325	20 279	25 164	30 104
Individual income tax on residents	..	..	3 789	7 802	10 624	10 516	12 718	17 162	21 817	26 477
Individual income tax on non-residents	..	..	618	1 712	2 238	1 635	2 607	3 118	3 347	3 627
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	573	1 283	1 932	4 111	6 465	8 356	13 601	25 209	28 238	36 240
1210 On profits	573	1 283	1 831	3 961	6 594	8 351	13 602	25 209	28 238	36 240
Corporate income tax	..	..	1 831	3 940	5 771	4 926	7 759	18 002	17 655	20 132
Tax on income of gold mining companies	..	..	0	22	823	3 424	5 842	7 207	10 583	16 108
1220 On capital gains of corporates	0	0	101	150	- 129	5	- 1	- 0	- 0	- 1
Interest tax	..	..	101	150	- 129	5	- 1	- 0	- 0	- 1
1300 Unallocable between 1100 and 1200	44	462	2 408	2 274	2 941	2 226	3 005	4 958	9 423	21 462
Single tax for small businesses	0	0	131	178	272	237	359	2 443	7 095	0
Patent based tax	0	125	1 493	2 097	2 669	1 988	2 646	2 515	2 328	1 307
Tax on special funds of budgetary organisations	0	0	784	0	0	0	0	0	0	0
Unified tax	0	0	0	0	0	0	0	0	0	20 155
Others	44	337	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	179	319	1 264	1 597	2 107	2 019	2 258	2 269	2 848	3 387
4100 Recurrent taxes on immovable property	179	319	1 264	1 597	2 107	2 019	2 258	2 269	2 848	3 387
Real estate tax	0	0	465	643	878	897	1 021	1 201	1 585	1 860
Land tax	179	319	799	954	1 229	1 123	1 236	1 068	1 263	1 526
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	6 103	12 516	29 372	65 265	95 655	80 151	111 978	174 329	226 584	254 707
5100 Taxes on production, sale, transfer, etc	5 634	12 001	28 744	64 047	94 591	79 162	110 893	173 144	222 747	250 137
5110 General taxes on goods and services	3 822	9 149	22 707	46 606	62 678	52 862	76 594	143 482	176 872	188 682
5111 Value added taxes	2 976	7 089	14 602	33 221	50 912	39 461	63 634	107 616	144 795	151 997
VAT on domestic products	1 237	1 337	4 232	9 173	12 092	10 654	15 355	20 419	27 782	37 155
VAT on imported products	1 739	5 751	10 370	24 047	38 820	28 807	48 280	86 425	115 460	113 301
VAT withholdings	0	0	0	0	0	0	0	772	1 553	1 541
5112 Sales tax	0	0	3 699	7 508	4 216	3 782	4 930	6 436	19 225	25 104
5113 Other	845	2 061	4 406	5 876	7 550	9 619	8 030	29 430	12 852	11 581
Road tax	0	0	48	2	0	0	0	0	0	0
Deductions for the prevention and liquidation of emergency situations	589	937	- 6	1	0	0	0	0	0	0
Tax on gross income from Kumtor	0	0	4 364	5 874	7 550	9 619	8 030	10 581	10 206	9 992
Taxes on e-commerce	0	0	0	0	0	0	0	0	14	61
Others	256	1 124	0	0	0	0	0	18 849	2 632	1 529
5120 Taxes on specific goods and services	1 812	2 852	6 037	17 441	31 913	26 300	34 299	29 663	45 875	61 455
5121 Excises	1 518	1 150	1 689	7 757	9 945	8 994	11 381	11 755	17 519	19 471
Excises on domestic products	1 052	489	521	1 229	1 275	977	1 104	1 961	3 887	4 790
Excises on imported products	466	660	1 169	6 528	8 670	8 017	10 267	9 783	13 538	14 628
Cryptocurrency mining tax	0	0	0	0	0	0	11	12	94	53
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	275	1 664	4 342	9 682	21 965	17 296	22 896	17 886	28 333	41 944
Customs duties and charges	0	0	26	632	617	440	819	1 639	2 816	3 181
Import duties	275	1 664	4 316	9 050	21 347	16 857	22 077	16 247	25 518	38 763
5124 Taxes on exports	0	0	6	2	3	10	21	21	23	40
Export duties	0	0	6	2	3	10	21	21	23	40
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	18	38	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	470	514	627	1 218	1 064	989	1 085	1 185	3 837	4 570
5210 Recurrent taxes	470	514	627	1 218	843	784	823	919	3 481	4 028
5211 Paid by households: motor vehicles	35	42	627	1 106	737	680	697	796	3 253	3 545
Vehicle tax - individuals	35	42	401	577	737	680	697	796	950	1 097
Motor vehicle registration fees	0	0	227	529	0	0	0	0	2 303	2 448
5212 Paid by others: motor vehicles	435	472	0	112	106	104	126	124	131	180
Vehicle tax - others	435	472	0	112	106	104	126	124	131	180
5213 Paid in respect of other goods	0	0	0	0	0	0	0	0	97	303
Taxes on gambling activities	0	0	0	0	0	0	0	0	97	303
5220 Non-recurrent taxes	0	0	0	0	221	204	261	266	355	542
Pollution fees	0	0	0	0	221	204	261	266	355	542
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	37	2	2	34	3	2 002	-1 995	1	8
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	0	37	2	2	34	3	2 002	-1 995	1	8
Other taxes and fees	0	37	2	2	34	3	2 002	-1 995	1	8

.. 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.

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

Source: National Statistical Committee of Kyrgyzstan.

Table 4.18. Lao PDR: Details of tax revenue

Billion LAK

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	..	7 101	14 719	17 185	15 377	17 357	22 433	30 808	43 347
1000 Taxes on income, profits and capital gains	..	..	1 613	3 347	3 856	3 179	4 227	6 174	8 221	11 500
1100 Of individuals	..	..	482	1 140	1 646	1 451	1 494	2 215	3 728	4 615
1110 On income and profits	..	..	482	1 140	1 646	1 451	1 494	2 215	3 728	4 615
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	1 131	2 206	2 209	1 728	2 733	3 958	4 493	6 886
1210 On profits	..	..	1 131	2 206	2 209	1 728	2 733	3 958	4 493	6 886
1220 On capital gains of corporates	..	..	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	76	130	201	188	169	188	191	212
4100 Recurrent taxes on immovable property	..	..	76	130	201	188	169	188	191	212
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	0	0	0	0	0	0	0	0
4500 Other non-recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	5 412	11 242	13 128	12 010	12 961	16 071	22 396	31 635
5100 Taxes on production, sale, transfer, etc	..	..	4 720	9 834	12 059	10 000	11 783	14 814	20 111	28 691
5110 General taxes on goods and services	..	..	2 033	4 988	5 389	4 706	5 617	5 894	8 912	14 024
5111 Value added taxes	..	..	400	4 744	5 389	4 706	5 617	5 894	8 912	14 024
VAT	..	..	400	4 744	5 413	4 721	5 709	5 916	8 862	14 024
VAT refunds	..	..	0	0	- 24	- 15	- 92	- 22	50	0
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	1 633	244	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	2 687	4 846	6 670	5 295	6 166	8 920	11 199	14 668
5121 Excises	..	..	1 749	3 253	4 972	3 602	4 288	5 561	7 193	8 886
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	855	1 382	967	1 070	1 182	2 207	2 936	3 595
5124 Taxes on exports	..	..	70	205	45	15	23	415	370	1 215
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	12	6	686	608	673	737	699	972
Forest Preservation Funds	..	..	12	6	686	608	673	737	699	972
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	692	1 408	1 068	2 009	1 178	1 257	2 285	2 944
5210 Recurrent taxes	..	..	692	1 408	1 068	2 009	1 178	1 257	2 285	2 944
5211 Paid by households: motor vehicles	..	..	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	692	1 408	1 068	2 009	1 178	1 257	2 285	2 944
5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

Note: Year ending 31 December.

The data are on a cash basis.

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

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

Source: Ministry of Finance, Lao PDR.

Table 4.19. Malaysia: Details of tax revenue

Million MYR

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	50 083	84 141	113 573	170 962	188 328	162 346	181 959	217 849	239 162	251 133
1000 Taxes on income, profits and capital gains	27 339	51 040	75 058	105 751	128 307	106 572	123 477	145 424	161 759	161 737
1100 Of individuals	7 015	8 649	17 805	26 321	38 680	38 953	27 051	33 776	37 770	41 099
1110 On income and profits	7 015	8 649	17 805	26 321	38 680	38 953	27 051	33 776	37 770	41 099
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	19 923	40 962	55 156	75 275	84 534	62 837	91 399	106 290	118 989	114 092
1210 On profits	19 923	40 962	55 156	75 275	84 534	62 837	91 399	106 290	118 989	114 092
Company income tax	13 905	26 381	36 266	63 679	63 751	50 065	79 829	82 133	91 743	92 776
Petroleum income tax	6 010	14 566	18 713	11 559	20 783	12 772	11 570	23 421	26 096	20 528
Offshore business activity tax	8	15	15	37	0	0	0	736	1 150	788
Levy on Electricity	0	0	162	0	0	0	0	0	0	0
1220 On capital gains of corporates	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	402	1 429	2 097	4 155	5 093	4 782	5 028	5 358	5 000	6 546
Cooperatives income tax	87	63	378	80	189	59	142	116	47	27
Withholding income tax	0	1 110	1 268	2 316	3 061	2 993	3 035	3 784	4 057	4 167
Other income tax	0	20	21	30	43	43	47	48	33	273
Real property gains tax	247	236	303	1 729	1 800	1 687	1 803	1 411	864	2 079
Exit levy	41	0	0	0	0	0	0	0	0	0
Windfall levy on crude palm oil	0	0	0	0	0	0	0	0	0	0
Windfall levy on crude palm kernel oil	26	0	0	0	0	0	0	0	0	0
Levy on fresh fruit bunch	0	0	127	1	0	0	0	0	0	0
2000 Social security contributions	990	1 382	2 008	2 838	4 783	5 012	5 195	5 889	6 767	7 583
2100 Employees	218	304	439	..	..	..	..	..	..	..
2110 On a payroll basis	218	304	439	..	..	..	..	..	..	..
2120 On an income tax basis	0	0	0	..	..	..	..	..	..	..
2200 Employers	772	1 079	1 569	..	..	..	..	..	..	..
2210 On a payroll basis	772	1 079	1 569	..	..	..	..	..	..	..
2220 On an income tax basis	0	0	0	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	2 838	4 783	5 012	5 195	5 889	6 767	7 583
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	2	5	0	1	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	0	0	..	0	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	..	0	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	2	5	..	1	..	..	..	..	..	..
4310 Estate and inheritance taxes	2	5	..	1	..	..	..	..	..	..
Estate duty	2	5	..	1	..	..	..	..	..	..
4320 Gift taxes	0	0	..	0	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	..	0	..	..	..	..	..	..
4500 Other non-recurrent taxes on property	0	0	..	0	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	..	0	..	..	..	..	..	..
5000 Taxes on goods and services	19 910	29 216	32 268	56 353	48 823	44 822	46 649	58 484	61 059	71 858
5100 Taxes on production, sale, transfer, etc	17 990	27 051	30 218	53 669	45 843	41 887	43 588	55 289	57 849	68 499
5110 General taxes on goods and services	5 968	7 709	8 171	32 235	15 385	14 767	13 598	16 256	18 373	21 510
5111 Value added taxes	0	0	0	27 012	0	0	0	0	0	0
5112 Sales tax	5 968	7 709	8 171	5 223	15 385	14 767	13 598	16 256	18 373	21 510
Sales tax on local goods	3 894	5 403	4 886	3 207	6 445	6 494	4 907	6 248	7 693	8 239
Sales tax on imported goods	2 074	2 306	3 285	2 016	8 940	8 273	8 691	10 008	10 680	13 271
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	10 245	17 511	19 624	18 862	27 038	25 411	29 018	36 701	36 799	44 062
5121 Excises	3 803	9 322	11 770	11 890	10 511	9 856	10 241	12 556	13 144	13 383
Excise duties on domestic goods	3 803	8 641	9 350	7 999	5 131	4 719	4 554	6 944	6 374	6 704
Malt beer (domestic)	..	..	..	..	1 861	1 619	1 479	2 033	1 736	1 953
Cigarettes (domestic)	..	..	..	..	66	37	0	0	0	0
Vehicles (domestic)	..	..	..	..	2 443	2 373	2 868	4 691	4 416	4 490
Other products (domestic)	..	..	..	..	760	690	207	221	222	262
Excise duties on imported goods	0	680	2 420	3 891	5 380	5 136	5 687	5 612	6 770	6 678
Cigarettes (imported)	..	..	..	..	2 522	2 748	2 927	2 307	2 900	2 775
Vehicles (imported)	..	..	..	..	2 466	2 023	2 286	2 705	3 289	3 267
Other products (imported)	..	..	..	..	392	365	473	599	581	637
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	3 599	3 385	1 966	2 732	2 733	2 346	2 645	3 192	3 037	3 073
Import duty on vehicles	..	..	..	..	479	426	492	602	588	599
Import duty on motors, machines and spare parts	..	..	..	..	675	517	642	825	867	772
Import duty on alcoholic beverages	..	..	..	..	99	74	0	0	0	0
Import duty on steel and metal products	..	..	..	..	298	241	265	263	191	218
Import duty on other products	..	..	..	..	1 182	1 089	1 245	1 502	1 390	1 484
5124 Taxes on exports	1 032	2 085	1 810	1 039	1 126	746	2 057	2 622	2 039	2 092
Export duty on crude petroleum	..	..	..	..	1 091	634	614	1 208	1 108	1 011
Export duty on other products	..	..	..	..	35	112	1 443	1 414	931	1 081
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	1 701	2 582	3 926	3 038	12 499	12 074	12 019	15 113	17 276	23 557
Service tax	1 701	2 582	3 926	3 038	12 283	12 006	12 018	15 112	17 090	23 248
Other taxes on specific services	0	0	0	0	216	68	1	1	186	309
5127 Other taxes on internat. trade and transactions	110	137	151	163	169	389	2 057	3 219	1 304	1 958
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	1 777	1 831	2 423	2 572	3 420	1 709	971	2 331	2 676	2 927
5200 Taxes on use of goods and to perform activities	1 920	2 165	2 050	2 684	2 979	2 936	3 061	3 195	3 210	3 359
5210 Recurrent taxes	1 918	2 163	2 047	2 681	2 979	2 936	3 061	3 195	3 210	3 359
5211 Paid by households: motor vehicles	1 909	2 147	1 992	2 630	2 979	2 936	3 061	3 195	3 210	3 359
Motor vehicle licences	1 909	2 147	1 992	2 630	2 979	2 936	3 061	3 195	3 210	3 359
5212 Paid by others: motor vehicles	9	15	18	3	0	0	0	0	0	0
Commercial vehicle licences	9	14	17	3	..	..	..	..	..	..
Tour vehicle licences	0	1	1	0	..	..	..	..	..	..
5213 Paid in respect of other goods	0	1	38	48	0	0	0	0	0	0
Petroleum Permits	0	1	1	2	..	..	..	..	..	..
Bank Licence Fees	0	0	37	46	..	..	..	..	..	..
5220 Non-recurrent taxes	2	2	2	3	0	0	0	0	0	0
Environment Pollution Licences	2	2	2	3	..	..	..	..	..	..
Film rental tax	0	0	0	0	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	1 841	2 499	4 240	6 018	6 416	5 939	6 639	8 052	9 578	9 956
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	1 841	2 499	4 240	6 018	6 416	5 939	6 639	8 052	9 578	9 956
Share transfer tax	0	0	0	0	0	0	0	0	0	0
Stamp duties	1 799	2 460	4 192	5 974	6 213	5 506	6 340	8 038	9 577	9 956
Other direct taxes	42	38	48	45	203	433	299	14	0	0

.. Not available

Note: Year ending 31 December.

The data are on a cash basis.

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

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

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

Table 4.20. Maldives: Details of tax revenue

Million MVR

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	1 838	3 114	12 466	17 662	11 620	15 971	21 241	25 965	28 528
1000 Taxes on income, profits and capital gains	..	66	203	3 186	3 513	3 654	2 742	4 307	5 201	5 959
1100 Of individuals	..	0	0	0	0	83	217	316	359	395
1110 On income and profits	..	0	0	0	0	83	217	316	359	395
Individual income tax	..	0	0	0	0	83	217	316	359	395
1120 On capital gains	..	0	0	0	0	0	0	0	0	0
1200 Corporate	..	66	203	3 186	3 513	3 571	2 525	3 991	4 842	5 564
1210 On profits	..	66	203	3 186	3 513	3 571	2 525	3 991	4 842	5 564
Business profit tax	..	0	0	2 674	2 210	2 134	1 106	2 148	2 803	2 776
Bank profit tax	..	66	203	513	614	954	675	901	968	1 470
Withholding tax	..	0	0	0	688	484	741	942	1 071	1 318
Transport Operator Income Tax	..	0	0	0	0	0	3	0	0	0
1220 On capital gains of corporates	..	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	3	13	33	102	62	98	96	94	106
4100 Recurrent taxes on immovable property	..	0	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	71	61	92	93	90	102
4210 Individual	..	0	0	0	71	61	92	93	90	102
Zakath al Mal	..	..	..	..	71	61	92	93	90	102
4220 Corporate	..	..	..	..	0	0	0	0	0	0
4300 Estate, inheritance and gift taxes	..	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	3	13	33	31	1	7	4	3	4
Land sales tax	..	3	11	29	26	1	0	0	0	0
Ownership transfer tax	..	0	2	4	5	0	7	4	3	4
4500 Other non-recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	1 770	2 897	9 246	14 048	7 904	13 131	16 838	20 671	22 462
5100 Taxes on production, sale, transfer, etc	..	1 666	2 732	9 014	13 693	7 597	12 792	16 591	20 421	22 225
5110 General taxes on goods and services	..	75	20	6 132	7 838	4 333	7 779	9 836	13 313	14 646
5111 Value added taxes	..	0	0	6 054	7 748	4 307	7 733	9 781	13 239	14 562
Tourism Goods and Services Tax	..	0	0	4 150	4 903	2 220	5 248	6 597	8 742	9 530
Goods and Services Tax	..	0	0	1 904	2 845	2 087	2 486	3 184	4 497	5 031
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	75	20	77	90	26	46	55	74	84
Duty free - tax on sales	..	75	20	77	90	26	46	55	74	84
5120 Taxes on specific goods and services	..	1 591	2 712	2 882	5 855	3 264	5 013	6 755	7 108	7 579
5121 Excises	..	0	0	0	0	0	0	0	13	9
Plastic bag fee	..	0	0	0	0	0	0	0	13	9
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	1 246	2 056	2 346	3 412	2 327	3 213	4 011	3 988	3 987
Import duties	..	1 246	2 056	2 346	3 412	2 264	2 843	3 497	3 480	3 453
Revenue fee	..	0	0	0	0	64	369	512	507	533
Other charges on imports	..	0	0	0	0	0	1	2	0	0
5124 Taxes on exports	..	0	23	1	0	0	34	81	89	109
Export duties	..	0	0	0	0	0	0	0	0	0
Re-export duties	..	0	0	0	0	0	34	81	89	109
Fuel re-export duties	..	0	23	1	0	0	0	0	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	345	633	534	2 315	921	1 759	2 653	3 002	3 379
Green tax	..	0	0	37	851	352	802	973	999	1 081
Airport service charge	..	0	36	497	731	283	473	831	988	1 138
Tourism tax	..	345	597	1	0	0	0	0	0	0
Airport development fee	..	0	0	0	734	286	483	849	1 015	1 160
5127 Other taxes on internat. trade and transactions	..	0	0	0	127	16	8	10	16	95
Gains on exchange rates	..	0	0	0	25	7	8	10	16	95
Remittance tax	..	0	0	0	103	9	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	104	165	233	354	307	339	247	250	238
5210 Recurrent taxes	..	104	165	233	354	307	339	247	250	238
5211 Paid by households: motor vehicles	..	26	47	62	107	103	113	20	10	8
Motor vehicle licence fee	..	26	47	62	107	103	113	20	10	8
5212 Paid by others: motor vehicles	..	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	77	118	171	247	204	226	227	240	230
Company annual fee	..	5	9	12	17	16	19	19	19	3
Telecom license fees	..	72	109	159	230	188	207	208	220	227
5220 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	0	0	0	0	0	0	0	0	0

Note: Year ending 31 December.

The data are on a cash basis.

Heading 1210: “Transport Operator Income Tax” has been added under heading 1210 in this edition.

Heading 2000: Social security contribution data are not available.

Heading 5124: The heading includes revenues from export duties for private parties from 2023 onwards.

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

Heading 5127: Chapter 11 of the Employment Act of Maldives under which “Remittance Tax” was imposed was repealed on 1 January 2020. The heading includes revenues from remittance tax between 2016 and 2022.

The “Zakath al Mal” and the “Plastic bag fee” (implemented under the Waste Management Act, effective from April 2023) are considered non-tax revenues in accordance with the OECD classification, as set out in its Interpretative Guide. The national authorities classify these items as tax revenues.

Source: Ministry of Finance, Maldives.

Table 4.21. Marshall Islands: Details of tax revenue

Thousand USD

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	24 386	45 385	47 545	63 752	64 538	65 849	68 188	67 239	85 028
1000 Taxes on income, profits and capital gains	..	10 894	10 812	11 906	16 258	16 429	17 411	16 713	16 219	26 508
1100 Of individuals	..	10 894	10 812	11 906	16 258	16 429	17 411	16 713	16 219	26 508
1110 On income and profits	..	10 894	10 812	11 906	16 258	16 429	17 411	16 713	16 219	26 508
Income tax payable by Marshallese	..	6 738	7 491	7 793	9 975	10 918	11 705	11 649	11 302	16 303
Income tax payable by expat	..	4 156	3 321	4 113	6 283	5 511	5 706	5 064	4 917	10 205
1120 On capital gains	..	0	0	0	0	0	0	0	0	0
1200 Corporate	..	0	0	0	0	0	0	0	0	0
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	19 836	21 670	28 858	31 001	30 406	32 266	31 992	34 174
2100 Employees	..	..	11 020	12 330	15 454	15 542	15 904	16 769	16 457	17 736
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	8 817	9 340	13 403	15 460	14 501	15 497	15 536	16 438
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	131	307	441	706	0	0	643	771	1 042
4000 Taxes on property	..	379	240	661	703	752	710	112	373	244
4100 Recurrent taxes on immovable property	..	379	240	661	703	752	710	104	350	244
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	0	0	0	0	0	0	8	23	0
4500 Other non-recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	12 774	13 973	12 804	17 111	16 189	17 303	18 259	17 884	21 604
5100 Taxes on production, sale, transfer, etc	..	12 712	13 931	12 754	17 057	16 130	17 232	18 151	17 772	21 484
5110 General taxes on goods and services	..	3 836	6 151	4 940	7 576	6 895	7 418	7 963	8 187	10 867
5111 Value added taxes	..	0	0	0	0	0	0	0	0	0
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	3 836	6 151	4 940	7 576	6 895	7 418	7 963	8 187	10 867
Business Gross Revenue Tax (BGRT) on residents	..	3 703	6 057	4 833	7 269	6 367	6 674	7 065	7 569	10 590
Business Gross Revenue Tax (BGRT) on non-residents	..	133	94	107	307	528	744	898	618	277
5120 Taxes on specific goods and services	..	8 876	7 780	7 814	9 481	9 235	9 814	10 188	9 585	10 617
5121 Excises	..	0	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	8 830	7 722	7 742	9 361	9 266	9 808	10 105	9 407	10 419
General import duties	..	6 360	6 094	6 006	7 312	7 199	7 528	8 049	7 364	8 262
Import duties for College of the Marshall Islands (CMI)	..	1 408	934	1 041	1 525	1 620	1 691	1 465	1 446	1 573
Import duty on fuel	..	1 062	694	695	524	447	589	591	597	584
5124 Taxes on exports	..	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	46	58	72	120	- 31	6	83	178	198
Hotel Gross Revenue Tax	..	46	58	72	120	- 31	6	83	178	198
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	62	42	50	54	59	71	108	112	120
5210 Recurrent taxes	..	62	42	50	54	59	71	108	112	120
5211 Paid by households: motor vehicles	..	58	40	47	51	57	68	69	73	82
5212 Paid by others: motor vehicles	..	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	4	2	3	3	2	3	39	39	38
5220 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	208	218	64	117	166	19	195	0	1 456
6100 Paid solely by business	..	208	218	64	117	166	19	195	0	1 456
6200 Other	..	0	0	0	0	0	0	0	0	0

.. 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.

Heading 2000: Social security contributions are not available before 2008. The figures are estimated for 2022-24.

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

Table 4.22. Mongolia: Details of tax revenue

Billion MNT

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	..	2 470	4 418	9 033	7 884	10 723	13 470	17 573	23 663
1000 Taxes on income, profits and capital gains	..	..	975	1 171	2 556	2 227	3 326	3 827	5 767	8 971
1100 Of individuals	..	..	161	482	895	829	1 115	1 312	1 885	2 552
1110 On income and profits	..	..	161	482	895	829	1 115	1 312	1 885	2 552
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	814	688	1 661	1 398	2 212	2 515	3 883	6 419
1210 On profits	..	..	814	688	1 661	1 398	2 212	2 515	3 883	6 419
Corporate tax income revenue	..	..	391	688	1 661	1 398	2 212	2 515	3 883	6 419
Windfall profit tax	..	..	423	0	0	0	0	0	0	0
1220 On capital gains of corporates	..	..	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	323	972	1 787	1 487	2 205	2 934	3 824	4 732
2100 Employees	..	..	170	438	701	523	855	1 068	1 423	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	129	447	776	464	790	1 182	1 923	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	0	0	0	0	0	0	0	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	24	87	310	500	560	684	478	4 732
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	47	117	222	228	290	367	519	623
4100 Recurrent taxes on immovable property	..	..	47	117	222	228	276	348	499	605
Land fee	..	..	33	60	110	120	144	188	195	244
4110 Households	..	..	0	0	0	0	0	0	0	0
4120 Others	..	..	14	57	112	108	132	160	305	361
Immovable property tax	..	..	14	57	112	108	132	160	305	361
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	0	0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	14	18	20	18
Livestock tax	..	..	0	0	0	0	14	18	20	18
5000 Taxes on goods and services	..	..	1 125	2 158	4 468	3 942	4 902	6 343	7 463	9 338
5100 Taxes on production, sale, transfer, etc	..	..	1 051	2 068	4 303	3 813	4 697	6 156	7 183	9 061
5110 General taxes on goods and services	..	..	579	1 050	2 486	2 209	2 838	3 946	4 777	5 867
5111 Value added taxes	..	..	579	1 050	2 486	2 209	2 838	3 946	4 777	5 867
Domestic VAT	..	..	208	485	1 088	1 053	1 230	1 527	2 011	2 525
Import VAT	..	..	423	672	1 633	1 504	1 902	2 751	3 158	3 952
VAT refunds	..	..	- 51	- 107	- 235	- 348	- 294	- 331	- 393	- 610
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	472	1 019	1 817	1 604	1 859	2 209	2 406	3 194
5121 Excises	..	..	279	640	928	839	892	919	897	1 221
Alcoholic drinks (excluding beer)	..	..	93	209	197	174	190	262	253	299
Beer	..	..	17	28	32	28	40	47	41	66
Tobacco	..	..	11	32	142	150	154	170	162	157
Vehicles	..	..	55	43	232	172	203	282	321	582
Fuel and gasoline	..	..	100	291	277	270	257	108	35	30
Water use fee	..	..	3	36	48	45	48	51	85	87
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	193	363	863	741	939	1 256	1 465	1 941
Import duties	..	..	193	321	790	741	939	1 256	1 465	1 795
Refunds of customs duty	..	..	0	0	0	0	0	0	0	- 2
Customs stamp fee	..	..	0	42	73	0	0	0	0	149
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	0	16	26	24	28	35	43	32
Capital city tax	..	..	0	0	7	5	6	11	15	30
Waste fee	..	..	0	16	19	19	22	24	29	2
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	73	90	165	129	205	187	280	277
5210 Recurrent taxes	..	..	70	76	116	97	157	160	210	193
5211 Paid by households: motor vehicles	..	..	10	29	41	46	53	58	69	79
Vehicle tax	..	..	10	29	41	46	53	58	69	79
5212 Paid by others: motor vehicles	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	60	47	75	51	104	102	141	115
Stamp fee	..	..	56	44	66	49	89	78	124	99
Gun tax	..	..	0	0	1	1	1	1	1	1
Hunting fee	..	..	4	2	7	1	13	20	14	15
Others	..	..	0	0	0	0	0	2	2	0
5220 Non-recurrent taxes	..	..	3	14	49	32	48	27	70	84
Air pollution fee	..	..	3	14	49	32	48	27	70	84
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

Note: Year ending 31 December.

Data are on a cash basis.

Heading 2000: For 2024, it was not possible to disaggregate social security contributions by employees, employers and others.

Source: Ministry of Finance of Mongolia.

Table 4.23. Nauru: Details of tax revenue

Thousand AUD

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	..	..	24 106	80 022	81 014	76 050	66 763	46 373	41 145
1000 Taxes on income, profits and capital gains	..	..	..	12 593	62 927	63 468	55 419	49 337	28 588	22 074
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	12 593	62 927	63 468	55 419	49 337	28 588	22 074
Employment Services Tax	..	..	..	12 593	19 935	19 518	15 573	12 623	11 015	11 887
Business Tax	..	..	..	..	42 992	43 950	39 846	36 714	17 573	10 187
2000 Social security contributions	..	..	..	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	11 513	17 094	17 546	20 631	17 426	17 785	19 071
5100 Taxes on production, sale, transfer, etc	..	..	..	10 747	15 953	16 446	19 251	16 194	16 465	17 821
5110 General taxes on goods and services	..	..	..	0	0	0	0	0	0	0
5111 Value added taxes	..	..	..	..	..	..	..	..	..	..
5112 Sales tax	..	..	..	..	..	..	..	..	..	..
5113 Other	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	10 747	15 953	16 446	19 251	16 194	16 465	17 821
5121 Excises	..	..	..	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	8 271	11 604	13 105	16 588	12 565	12 986	14 695
Tobacco	..	..	..	4 182	5 717	7 073	7 577	6 314	6 593	8 362
Alcohol	..	..	..	322	1 429	1 956	1 925	1 227	880	1 501
Sugary products	..	..	..	556	930	1 263	1 401	853	972	1 299
Other products	..	..	..	3 210	3 528	2 813	5 686	4 172	4 541	3 533
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	2 476	4 349	3 341	2 663	3 629	3 479	3 126
DCA Departure tax	..	..	..	579	811	0	0	391	543	820
DCA Pax levy	..	..	..	991	949	0	0	475	749	1 040
Telecom tax	..	..	..	906	2 589	3 341	2 663	2 763	2 187	1 266
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	766	1 142	1 100	1 380	1 232	1 319	1 250
5210 Recurrent taxes	..	..	..	228	700	479	457	554	644	688
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	0	44	93	124	104	155	157
Number plates and rental permits	..	..	..	..	44	93	124	104	155	157
5213 Paid in respect of other goods	..	..	..	228	656	386	333	450	489	531
Liquor license	..	..	..	67	70	75	33	42	66	88
Business licenses	..	..	..	161	586	312	300	408	423	444
Other	..	..	..	0	0	0	0	0	0	0
5220 Non-recurrent taxes	..	..	..	538	442	621	922	678	675	562
Bingo tax	..	..	..	482	224	53	165	43	97	83
Corporation fees	..	..	..	7	126	404	553	462	384	318
Vehicle registration	..	..	..	49	92	164	204	173	195	160
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: 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.

Source: Nauru Revenue Office.

Table 4.24. New Zealand: Details of tax revenue

Million NZD

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	39 765	59 358	62 310	81 498	99 619	115 596	125 750	130 845	141 695	143 442
1000 Taxes on income, profits and capital gains	23 861	37 379	33 494	44 723	54 913	65 298	73 626	76 198	83 614	83 204
1100 Of individuals	17 126	24 373	23 519	30 297	39 574	44 494	51 395	54 461	59 026	60 216
1110 On income and profits	17 126	24 373	23 519	30 297	39 574	44 494	51 395	54 461	59 026	60 216
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	4 914	9 957	7 609	11 407	12 415	17 819	19 771	17 905	17 893	17 498
1210 On profits	4 914	9 957	7 609	11 407	12 415	17 819	19 771	17 905	17 893	17 498
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	1 821	3 049	2 366	3 019	2 924	2 985	2 460	3 832	6 695	5 490
NRWT	760	1 096	467	733	570	470	514	618	705	737
Property speculation	0	0	0	0	0	0	0	0	0	0
Absentee income tax	0	0	0	0	0	0	0	0	0	0
Interest	990	1 879	1 704	1 660	1 528	999	841	2 091	3 472	3 800
Dividends	71	74	195	626	826	1 516	1 105	1 123	2 518	953
Other	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	0	0	0	0	0	0	0	0	0	0
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	0	0	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	2 112	2 911	4 119	5 046	6 137	6 359	6 982	7 573	8 397	9 529
4100 Recurrent taxes on immovable property	2 049	2 825	4 031	4 962	6 036	6 271	6 885	7 420	8 199	9 309
Local government rates and services	2 049	2 825	4 031	4 962	6 036	6 271	6 885	7 420	8 199	9 309
Land tax	0	0	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	2	3	2	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	0	0	0	..	..	..	..	..	..	..
4320 Gift taxes	2	3	2	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	61	83	86	84	101	88	97	153	198	220
Instrument duty	51	75	82	84	101	88	97	153	198	220
Cheque duty	10	8	4	0	0	0	0	0	0	0
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	13 792	19 054	24 692	31 727	38 567	43 938	45 141	47 074	49 684	50 708
5100 Taxes on production, sale, transfer, etc.	12 887	17 822	23 107	29 583	35 996	41 122	42 352	44 671	46 801	47 609
5110 General taxes	9 885	14 133	19 143	24 587	30 259	35 397	36 858	39 661	41 346	42 150
5111 Value added taxes	9 885	14 133	19 143	24 587	30 259	35 397	36 858	39 661	41 346	42 150
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	3 002	3 689	3 964	4 996	5 737	5 725	5 494	5 010	5 455	5 459
5121 Excise duties	2 148	2 305	1 782	2 279	2 460	2 111	1 729	951	984	972
Alcoholic beverages	436	516	622	671	710	780	738	785	808	812
Beer	201	264	207	259	268	308	374	393	424	430
Wine	100	154	181	214	221	229	186	197	199	197
Spirits	135	98	234	198	221	243	178	195	185	185
Tobacco	764	834	220	362	485	45	2	0	0	0
Motor vehicles	0	0	0	0	0	0	0	0	0	0
Refined sugar	0	0	0	0	0	0	0	0	0	0
CA petroleum fuels	810	852	872	1 185	1 075	1 084	802	- 33	- 35	- 44
NRF fuel excise	0	0	0	0	0	0	0	0	0	0
Local petroleum fuels	27	30	32	33	167	179	161	176	190	182
CA mileage tax	0	0	0	0	0	0	0	0	0	0
NRF mileage tax	0	0	0	0	0	0	0	0	0	0
Road user charges	0	0	0	0	0	0	0	0	0	0
Energy resources levy	111	73	36	28	23	23	26	23	21	22
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	648	1 083	1 916	2 442	3 001	3 292	3 493	3 717	4 121	4 091
Alcoholic beverages	106	197	229	276	354	469	504	505	431	477
Beer	..	..	..	55	74	69	76	76	69	72
Wine	..	..	..	59	74	85	101	90	85	93
Spirits & other alcoholic beverages	..	..	..	162	206	315	327	339	277	312
Tobacco	76	146	924	1 348	1 683	1 593	1 864	1 666	1 473	1 500
Refined fuels	191	430	575	691	801	1 061	947	1 359	2 037	1 999
Other tariffs	275	310	188	127	163	169	178	187	180	115
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	206	301	266	275	276	322	272	342	350	396
Lottery (national)	167	256	253	260	266	314	269	342	350	396
Lottery (overseas)	0	0	0	0	0	0	0	0	0	0
Racing	39	45	13	15	10	8	3	0	0	0
Film hire tax	0	0	0	0	0	0	0	0	0	0
Domestic air travel tax	0	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	905	1 232	1 585	2 144	2 571	2 816	2 789	2 403	2 883	3 099
5210 Recurrent taxes	905	1 232	1 585	2 144	2 571	2 816	2 789	2 403	2 883	3 099
Motor vehicle registration	181	221	172	214	226	231	234	236	232	298
Heavy traffic fees	532	731	1 016	1 381	1 716	1 930	1 840	1 414	1 839	2 019
Accident compensation levies	0	0	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	192	280	397	549	629	655	715	753	812	782
Local authority fees and charges	192	280	397	549	629	655	715	753	812	782
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	14	5	2	2	1	1	0	0	1
6100 Paid solely by business	..	0	0	0	0	0	0	..	..	0
6200 Other	..	14	5	2	2	1	1	..	..	1

.. Not available

Note: Data are on an accrual basis.

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

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

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

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

Source: Statistics New Zealand.

Table 4.25. Niue: Details of tax revenue

Thousand NZD

	2000	2005	2010	2018	2019	2020	2021	2022	2023	2024
Total tax revenue	..	..	4 678	10 051	9 408	9 736	7 803	11 137	13 484	14 158
1000 Taxes on income, profits and capital gains	..	..	1 687	3 254	3 726	4 620	3 295	4 581	3 609	5 415
1100 Of individuals	..	..	1 501	3 134	3 673	4 526	3 458	3 901	3 944	4 812
1110 On income and profits	..	..	1 501	3 134	3 673	4 526	3 458	3 901	3 944	4 812
Individual Income Tax	..	..	1 501	3 134	3 673	4 526	3 458	3 901	3 944	4 692
WHT (Withholding Tax)	..	..	0	0	0	0	0	0	0	120
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	186	121	54	94	- 163	679	- 335	603
1210 On profits	..	..	186	121	54	94	- 163	679	- 335	603
1220 On capital gains of corporates	..	..	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	2 991	6 797	5 682	5 116	4 508	6 556	9 875	8 743
5100 Taxes on production, sale, transfer, etc	..	..	2 657	6 361	5 021	4 847	4 296	6 038	9 192	8 108
5110 General taxes on goods and services	..	..	1 519	3 670	3 059	3 698	2 826	3 465	5 932	4 032
5111 Value added taxes	..	..	1 519	3 670	3 059	3 698	2 826	3 465	5 932	4 032
Niue consumption tax (domestic)	..	..	1 519	1 472	1 298	2 338	1 281	1 607	2 378	2 316
Niue consumption tax (imports)	..	..	0	2 198	1 760	1 360	1 545	1 857	3 554	1 716
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	1 139	2 690	1 962	1 149	1 470	2 574	3 260	4 075
5121 Excises	..	..	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	1 084	1 790	1 350	1 093	1 341	1 595	1 825	2 697
Import Duties	..	..	702	1 137	844	730	935	1 089	1 179	2 029
Port Charges	..	..	344	589	459	336	381	478	618	618
Surtaxes	..	..	38	64	47	27	25	28	28	49
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	138	851	700	52	110	855	1 410	1 371
Departure tax	..	..	138	851	700	52	110	855	1 410	1 371
5127 Other taxes on internat. trade and transactions	..	..	- 83	49	- 88	4	19	124	25	8
Foreign Exchange Gains	..	..	- 83	49	- 88	4	19	124	25	8
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	334	437	661	269	212	517	683	636
5210 Recurrent taxes	..	..	334	437	661	269	212	517	683	636
5211 Paid by households: motor vehicles	..	..	76	134	125	113	81	120	138	144
Motor Vehicle Licenses	..	..	76	134	125	113	81	120	138	144
5212 Paid by others: motor vehicles	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	258	303	536	156	130	397	545	492
Registration Fees	..	..	12	4	4	9	17	5	1	1
Trading Licences	..	..	5	6	10	11	6	6	9	9
Landing Rights & Airspace Fees	..	..	241	293	521	136	107	387	534	483
5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

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

Data are on an accrual basis.

Data for 2022 and 2023 are provisional.

Niue consumption tax (domestic): Data before 2017 include revenue from both domestic and imported goods and services.

Source: Government of Niue.

Table 4.26. Pakistan: Details of tax revenue

Million PKR

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	..	..	3 660 418	4 751 049	5 742 821	6 925 347	8 423 640	11 141 289	13 992 265
1000 Taxes on income, profits and capital gains	..	..	..	1 191 602	1 524 252	1 731 860	2 280 470	3 272 402	4 530 722	5 791 667
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	1 191 602	1 524 252	1 731 860	2 280 470	3 272 402	4 530 722	5 791 667
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	39 344	68 799	55 217	70 888	65 191	62 548	68 455
Provincial taxes on property	..	..	..	3 860	9 651	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	35 484	59 148	55 217	70 888	65 191	62 548	68 455
Stamp duties	..	..	..	35 484	59 148	55 217	70 888	65 191	62 548	68 455
4500 Other non-recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	2 337 870	3 050 890	3 831 206	4 433 346	4 959 976	6 387 238	7 901 027
5100 Taxes on production, sale, transfer, etc	..	..	..	2 318 793	3 032 911	3 804 427	4 397 127	4 928 271	6 353 126	7 847 781
5110 General taxes on goods and services	..	..	..	1 453 437	1 829 790	2 283 831	2 887 576	3 009 109	3 603 388	4 513 790
5111 Value added taxes	..	..	..	1 453 437	1 829 790	2 283 831	2 887 576	3 009 109	3 603 388	4 513 790
Sales tax	..	..	..	1 323 685	1 596 821	1 990 186	2 531 856	2 592 136	3 098 771	3 901 372
Sales tax on services	..	..	..	129 752	232 969	293 645	355 720	416 973	504 617	612 418
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	865 356	1 203 121	1 520 596	1 509 551	1 919 162	2 749 738	3 333 991
5121 Excises	..	..	..	459 176	576 743	755 412	500 053	984 339	1 645 675	2 049 383
Excise duty	..	..	..	197 461	258 113	285 290	329 874	379 398	589 587	780 027
Petroleum levy	..	..	..	149 290	293 681	424 654	127 529	579 910	1 019 223	1 222 212
Petroleum levy on LPG	..	..	..	0	3 247	3 507	3 659	3 419	3 466	3 343
Gas infrastructure development cess	..	..	..	79 771	9 346	19 438	18 619	10 940	2 889	859
Natural gas development surcharge	..	..	..	32 654	12 356	22 523	20 372	10 672	30 510	42 942
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	406 180	626 378	765 184	1 009 498	934 823	1 104 063	1 284 608
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	19 077	17 979	26 779	36 219	31 705	34 112	53 246
5210 Recurrent taxes	..	..	..	19 077	17 979	26 779	36 219	31 705	34 112	53 246
5211 Paid by households: motor vehicles	..	..	..	19 077	17 979	26 779	36 219	31 705	34 112	53 246
Motor vehicles tax	..	..	..	19 077	17 979	26 779	36 219	31 705	34 112	53 246
5212 Paid by others: motor vehicles	..	..	..	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	0	0	0	0	0	0	0
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	91 602	107 108	124 538	140 643	126 071	160 781	231 116
6100 Paid solely by business	..	..	..	0	0	0	0	0	0	0
6200 Other	..	..	..	91 602	107 108	124 538	140 643	126 071	160 781	231 116
Other federal taxes	..	..	..	3 382	20 881	0	0	0	0	0
Other provincial taxes	..	..	..	88 220	86 227	124 538	140 643	126 071	160 781	231 116

.. Not available

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

The data are on a cash basis.

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

Heading 2000: Social security contribution data are not available.

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

Source: Pakistan Bureau of Statistics.

Table 4.27. Papua New Guinea: Details of tax revenue

Million PGK

	2000	2005	2010	2018	2019	2020	2021	2022	2023	2024
Total tax revenue	1 367	3 874	6 505	10 476	10 918	9 802	11 129	16 454	17 627	18 447
1000 Taxes on income, profits and capital gains	936	2 612	4 494	6 119	6 070	5 669	6 356	11 252	11 728	12 364
1100 Of individuals	552	841	1 494	3 102	3 212	3 517	3 468	3 652	4 150	4 397
1110 On income and profits	552	841	1 494	3 102	3 212	3 517	3 468	3 652	4 150	4 397
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	384	1 771	3 000	3 017	2 858	2 151	2 888	7 600	7 578	7 967
1210 On profits	384	1 771	3 000	3 017	2 858	2 151	2 888	7 600	7 578	7 967
Corporate Income Tax	262	516	1 192	1 933	1 697	1 554	1 690	2 757	3 032	3 419
Mining and Petroleum Tax	0	1 077	1 476	775	761	183	635	4 036	3 907	3 707
Royalty tax	2	3	6	26	26	30	30	31	38	52
Management tax	1	2	4	18	17	20	20	20	26	35
Dividend withholding tax	54	155	279	155	215	216	366	681	375	536
Interest withholding tax	64	18	42	111	128	135	127	55	189	205
Non-Resident Insurers Withholding Tax	0	0	0	0	15	13	20	20	12	14
1220 On capital gains of corporates	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	1	2	2	9	2	0	1	1	2	0
Training levy	1	2	2	9	2	0	1	1	2	0
4000 Taxes on property	44	47	65	100	47	43	1	30	19	74
4100 Recurrent taxes on immovable property	0	0	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	44	47	65	100	47	43	1	30	19	74
Stamp duty	44	47	65	100	47	43	1	30	19	74
4500 Other non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	387	1 213	1 944	4 248	4 800	4 090	4 771	5 170	5 878	6 009
5100 Taxes on production, sale, transfer, etc	386	1 212	1 944	4 245	4 797	4 089	4 760	5 167	5 872	5 962
5110 General taxes on goods and services	325	545	874	2 087	2 270	2 088	2 464	2 510	3 615	3 128
5111 Value added taxes	321	532	865	2 067	2 253	2 079	2 457	2 475	3 599	3 078
Goods and services tax (inland collection)	177	371	629	1 120	1 368	1 325	1 451	1 694	2 938	2 304
Goods and services tax (port collection)	144	161	236	1 089	1 106	982	1 104	1 112	1 500	1 565
Goods and services tax (refunds)	0	0	0	- 288	- 276	- 228	- 98	- 331	- 839	- 791
Goods and services tax (IRC Trust)	0	0	0	146	54	0	0	0	0	0
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	4	13	9	20	17	9	7	35	16	50
Bookmakers turnover tax	4	13	9	20	17	9	7	35	16	50
5120 Taxes on specific goods and services	61	667	1 070	2 157	2 527	2 001	2 296	2 657	2 257	2 834
5121 Excises	..	334	611	1 075	1 361	1 075	1 281	1 404	1 224	1 711
Excises (domestic)	..	256	399	774	1 061	817	998	1 157	897	1 205
Excises (imports)	..	79	211	301	300	258	283	247	328	506
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	101	189	370	411	363	386	480	403	471
Import Duty	..	101	189	325	409	359	380	470	386	462
Sundry Tax (Customs)	..	0	0	44	1	3	6	10	17	9
5124 Taxes on exports	..	136	174	392	398	401	399	436	281	300
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	61	95	97	228	256	163	229	336	349	352
Gaming taxes	58	92	93	205	227	158	228	328	342	348
Departure tax	3	3	4	23	29	5	1	8	7	4
5127 Other taxes on internat. trade and transactions	0	0	0	93	102	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	1	1	1	3	3	0	12	2	6	47
5210 Recurrent taxes	1	1	1	2	3	0	11	2	6	46
5211 Paid by households: motor vehicles	0	0	0	2	2	0	11	2	4	46
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	1	1	1	0	1	0	0	0	2	1
5220 Non-recurrent taxes	0	0	0	1	1	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

Note: Year ending 31 December.

The data are on a cash basis.

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

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

Heading 1200: Corporate Income Tax includes revenues from Non-Resident Insurers Withholding Tax until 2019.

Source: Department of Finance; Papua New Guinea Custom Service; Internal Revenue Commission.

Table 4.28. Philippines: Details of tax revenue

Million PHP

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	564 322	850 743	1 333 696	2 254 264	3 515 045	3 200 871	3 500 608	4 059 732	4 352 247	4 786 711
1000 Taxes on income, profits and capital gains	217 797	344 954	523 186	910 175	1 256 400	1 155 909	1 158 538	1 345 298	1 536 568	1 677 785
1100 Of individuals	83 005	118 582	167 605	309 431	499 414	467 972	526 943	679 579	759 216	837 052
1110 On income and profits	78 228	113 549	158 325	292 545	473 069	448 695	497 308	646 280	719 807	798 812
1120 On capital gains	4 777	5 033	9 280	16 886	26 345	19 278	29 635	33 299	39 409	38 241
1200 Corporate	116 980	190 628	328 446	567 439	715 524	646 374	593 204	616 805	711 931	763 655
1210 On profits	114 871	188 876	324 595	559 419	705 309	640 921	584 025	607 513	703 398	750 802
1220 On capital gains of corporates	2 110	1 752	3 851	8 020	10 215	5 453	9 180	9 292	8 534	12 854
1300 Unallocable between 1100 and 1200	17 812	35 744	27 135	33 305	41 462	41 563	38 391	48 914	65 421	77 077
2000 Social security contributions	74 180	107 880	168 434	319 106	503 275	503 075	563 586	632 814	680 664	725 660
2100 Employees	0	0	0	0	0	0	0	0	0	0
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	19 918	23 269	34 045	97 598	149 542	151 216	172 691	178 521	165 610	136 731
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	54 262	84 611	134 389	221 508	353 733	351 859	390 895	454 294	515 054	588 929
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	17 401	29 463	40 418	63 473	87 360	85 097	99 672	106 320	113 333	132 633
4100 Recurrent taxes on immovable property	14 947	25 697	33 224	48 484	70 049	70 863	78 196	85 270	95 231	100 373
Real property tax (local government)	14 947	25 697	33 224	48 484	70 049	70 863	78 196	85 270	95 231	100 373
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	480	1 017	1 981	5 633	7 216	4 854	9 849	11 826	10 358	11 097
4310 Estate and inheritance taxes	302	693	1 451	3 339	3 296	2 099	4 557	5 296	3 760	3 908
4320 Gift taxes	178	324	531	2 294	3 920	2 754	5 292	6 529	6 599	7 189
4400 Taxes on financial and capital transactions	1 974	2 749	5 213	9 356	10 095	9 380	11 627	9 224	7 744	21 163
Stock transactions (RA 7717)	1 974	2 749	5 213	9 356	10 095	9 380	11 627	9 224	7 744	21 163
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	237 243	331 526	549 889	875 977	1 488 209	1 305 358	1 484 660	1 767 097	1 797 896	2 008 014
5100 Taxes on production, sale, transfer, etc	234 202	324 319	540 594	864 677	1 471 455	1 290 317	1 462 734	1 748 407	1 775 451	1 983 788
5110 General taxes on goods and services	96 136	156 667	330 793	555 296	823 096	672 525	763 707	1 021 413	1 007 257	1 200 944
5111 Value added taxes	96 136	156 667	330 793	555 296	823 096	672 525	763 707	1 021 413	1 007 257	1 200 944
Domestic VAT	53 879	87 855	173 284	287 786	396 394	346 960	378 861	475 986	475 244	643 846
VAT on imports	42 257	68 813	157 509	267 510	426 703	325 565	384 846	545 427	532 013	557 098
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	138 066	167 652	209 802	309 381	648 359	617 791	699 027	726 995	768 195	782 844
5121 Excises	63 954	76 415	88 247	196 922	447 062	426 855	483 496	515 709	521 545	535 931
Domestic excises	61 677	61 816	67 203	157 964	317 267	296 169	317 667	312 224	292 984	304 279
Alcohol products	12 997	17 012	21 781	42 214	76 999	77 917	90 128	101 213	108 197	116 088
Tobacco products	17 427	23 709	31 730	99 150	147 633	149 651	176 464	160 301	134 909	134 433
Petroleum products	28 297	18 709	9 832	11 888	42 709	27 602	7 370	220	7	98
Automobiles	..	..	..	2 452	5 523	2 310	2 778	5 553	5 435	5 609
Mineral products	243	251	1 306	2 079	5 453	5 900	7 872	8 871	9 627	9 969
Others	2 712	2 134	2 555	182	38 952	32 789	33 054	36 067	34 809	38 082
Excises on imports	2 277	14 599	21 044	38 959	129 795	130 686	165 830	203 485	228 560	231 652
Alcohol products	..	1 307	2 807	1 324	2 746	2 011	2 349	4 848	6 119	4 675
Tobacco products	..	312	167	3	147	419	233	380	413	246
Petroleum products	..	9 606	9 260	13 159	85 709	100 281	136 541	155 391	163 358	171 663
Automobiles	..	2 711	8 114	24 027	34 006	19 273	18 263	33 130	47 869	43 318
Mineral products	..	0	101	224	3 006	4 316	4 651	4 797	5 430	5 913
Others	..	663	596	222	4 181	4 386	3 793	4 939	5 371	5 838
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	50 472	58 318	80 687	61 066	73 812	81 436	92 887	113 508	122 640	127 925
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	23 639	32 919	40 868	51 392	127 484	109 501	122 643	97 778	124 009	118 989
Banks and financial institutions	9 538	14 892	22 857	26 915	50 876	45 350	48 643	55 005	70 003	85 866
Travel tax (CHED/NCAA)	1 043	1 164	1 512	1 770	3 487	1 203	42	1 029	2 533	3 696
Immigration tax (BID)	47	40	59	72	242	69	37	78	143	132
Other	13 011	16 823	16 440	22 635	72 879	62 879	73 921	41 666	51 330	29 295
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	3 041	7 207	9 295	11 300	16 754	15 041	21 926	18 690	22 445	24 226
5210 Recurrent taxes	3 041	7 207	9 295	11 300	16 754	15 041	21 926	18 690	22 445	24 226
LTO-Motor Vehicle Users' Tax	3 041	7 207	9 295	11 300	16 754	15 041	21 926	18 690	22 445	24 226
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	17 702	36 921	51 768	85 532	179 800	151 432	194 151	208 201	223 785	242 619
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	17 702	36 921	51 768	85 532	179 800	151 432	194 151	208 201	223 785	242 619
Documentary Stamp Tax	16 170	29 431	42 629	72 071	145 953	124 495	156 729	172 899	179 466	196 874
DENR-Forest charges	175	84	239	128	16	20	20	42	37	46
Miscellaneous taxes	1 356	4 543	4 391	6 219	22 676	17 957	25 435	21 373	29 543	30 735
Other taxes (local government)	0	2 863	4 509	7 114	11 155	8 960	11 968	13 887	14 739	14 964

.. Not available

Note: Year ending 31 December.

The data are on a cash basis.

The Bureau of Internal Revenue Collections (BIR) data for 1994-2014 are inclusive of tax refunds, while their data for 2015-2023 are net of tax refunds as reported in the Cash Operations Report (COR).

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

Source: Department of Finance of the Philippines.

Table 4.29. Samoa: Details of tax revenue

Million WST

	2000	2005	2010	2018	2019	2020	2021	2022	2023	2024
Total tax revenue	..	273	343	573	563	543	555	673	779	837
1000 Taxes on income, profits and capital gains	..	56	84	132	130	129	136	139	178	214
1100 Of individuals	..	52	46	68	69	69	73	79	89	101
1110 On income and profits	..	52	46	68	69	69	73	79	89	101
1120 On capital gains	..	0	0	0	0	0	0	0	0	0
1200 Corporate	..	3	38	64	60	60	63	60	89	113
1210 On profits	..	3	38	64	60	60	63	60	89	113
1220 On capital gains of corporates	..	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	2	2	1	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	0	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	2	..	..	..	..	..	..	..	..
4500 Other non-recurrent taxes on property	..	0	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	216	257	440	434	414	419	534	601	622
5100 Taxes on production, sale, transfer, etc	..	216	257	440	434	414	419	534	601	622
5110 General taxes on goods and services	..	100	119	229	232	218	221	282	316	323
5111 Value added taxes	..	100	119	229	232	218	221	282	316	323
VAGST on Imports	..	82	..	..	..	..	..	..	..	..
VAGST on sales of goods and services	..	19	..	..	..	..	..	..	..	..
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	115	137	211	202	196	198	252	285	299
5121 Excises	..	72	95	133	132	127	125	159	179	191
Petroleum Levy	..	3	..	..	..	..	..	..	..	..
Import Excise	..	29	..	..	..	..	..	..	..	..
Domestic Excise	..	40	..	..	..	..	..	..	..	..
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	41	38	63	55	60	67	84	87	88
5124 Taxes on exports	..	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	3	4	15	14	9	6	10	19	20
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	0	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

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

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

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

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

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

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

Source: Bureau of Statistics of Samoa.

Table 4.30. Singapore: Details of tax revenue

Million SGD

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	25 627	25 687	41 848	55 647	67 645	61 409	74 761	82 708	94 329	103 876
1000 Taxes on income, profits and capital gains	13 538	12 912	18 687	24 890	32 535	32 997	37 132	42 154	49 435	52 995
1100 Of individuals	3 543	3 425	6 470	9 235	12 368	12 748	14 223	15 524	17 510	19 058
1110 On income and profits	3 543	3 425	6 470	9 235	12 368	12 748	14 223	15 524	17 510	19 058
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	9 509	8 589	11 260	14 253	18 530	18 631	21 051	24 523	29 734	31 568
1210 On profits	9 509	8 589	11 260	14 253	18 530	18 631	21 051	24 523	29 734	31 568
From corporate profits	8 316	7 340	10 687	13 815	16 732	16 112	18 196	23 072	28 986	30 927
Statutory board contributions	1 192	1 249	573	438	1 798	2 519	2 855	1 451	748	642
1220 On capital gains of corporates	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	486	898	957	1 402	1 637	1 618	1 859	2 108	2 190	2 369
Withholding taxes	486	898	957	1 402	1 637	1 618	1 859	2 108	2 190	2 369
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	2 863	2 876	6 080	7 224	8 961	7 024	11 435	11 045	11 744	13 218
4100 Recurrent taxes on immovable property	1 535	1 829	2 798	4 456	4 761	3 128	4 672	5 095	5 937	6 639
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	71	81	5	- 1	0	- 0	1	- 0	1	0
4310 Estate and inheritance taxes	71	81	5	- 1	0	- 0	1	- 0	1	0
4320 Gift taxes	0	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	1 257	967	3 277	2 769	4 199	3 896	6 762	5 950	5 806	6 579
4500 Other non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	7 967	8 722	14 376	17 657	19 466	17 782	20 916	22 483	25 231	29 123
5100 Taxes on production, sale, transfer, etc	5 462	7 289	12 525	15 897	17 047	15 442	18 493	20 108	22 923	26 502
5110 General taxes on goods and services	2 121	3 815	8 198	10 345	11 164	10 346	12 628	14 093	16 648	20 044
5111 Value added taxes	2 121	3 815	8 198	10 345	11 164	10 346	12 628	14 093	16 648	20 044
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	3 341	3 474	4 327	5 552	5 883	5 096	5 865	6 015	6 275	6 458
5121 Excises	1 847	1 974	2 048	2 833	3 264	3 374	3 552	3 248	3 101	3 229
Liquors	..	368	470	638	678	742	759	821	775	755
Tobacco	..	713	889	1 205	1 160	1 476	1 356	1 114	1 058	1 106
Petroleum products	..	373	419	584	986	874	1 109	1 055	1 012	965
Motor vehicles	..	518	267	399	435	282	328	257	255	403
Compressed natural gas unit duty	..	0	0	2	0	0	0	0	0	0
Others	..	3	5	5	5	1	1	1	2	1
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	0	0	0	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	1 494	1 501	2 279	2 719	2 620	1 722	2 313	2 766	3 174	3 229
Betting duty	1 494	1 501	2 279	2 719	2 620	1 722	2 313	2 766	3 174	3 229
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	2 506	1 432	1 851	1 760	2 419	2 341	2 424	2 375	2 308	2 621
5210 Recurrent taxes	2 506	1 432	1 851	1 760	2 419	2 133	2 226	2 163	2 108	2 425
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	0	0	0	0	0	208	198	212	200	196
Carbon tax	0	0	0	0	0	208	198	212	200	196
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	1 259	1 177	2 706	5 876	6 683	3 606	5 278	7 025	7 919	8 539
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	1 259	1 177	2 706	5 876	6 683	3 606	5 278	7 025	7 919	8 539

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.

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

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

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

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

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

Source: Ministry of Finance of Singapore.

Table 4.31. Solomon Islands: Details of tax revenue

Million SBD

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	..	1 593	2 669	2 946	2 699	2 642	2 641	2 916	3 210
1000 Taxes on income, profits and capital gains	..	..	634	996	1 080	1 008	994	983	1 053	1 204
1100 Of individuals	..	..	280	437	509	406	412	446	503	547
1110 On income and profits	..	..	280	437	509	406	412	446	503	547
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	217	277	323	318	280	269	284	349
1210 On profits	..	..	217	277	323	318	280	269	284	349
1220 On capital gains of corporates	..	..	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	137	283	248	284	302	268	266	308
Dividend Withholding Tax (WHT)	..	..	41	118	43	71	119	54	57	35
Non-resident WHT	..	..	43	71	71	74	48	92	66	114
Resident WHT	..	..	53	94	134	138	135	122	143	159
2000 Social security contributions	..	..	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	8	19	15	12	11	15	22	23
4100 Recurrent taxes on immovable property	..	..	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	8	19	15	12	11	15	22	23
Stamp Duty	..	..	8	19	15	12	11	15	22	23
4500 Other non-recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	951	1 654	1 852	1 680	1 636	1 642	1 841	1 982
5100 Taxes on production, sale, transfer, etc	..	..	944	1 638	1 834	1 660	1 618	1 624	1 822	1 962
5110 General taxes on goods and services	..	..	458	721	750	703	759	804	916	964
5111 Value added taxes	..	..	0	0	0	0	0	0	0	0
5112 Sales tax	..	..	458	721	750	703	759	804	916	964
Goods Tax	..	..	406	635	673	630	685	736	831	871
Stamp Duty	..	..	51	85	77	73	74	68	85	93
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	486	917	1 084	957	859	821	905	998
5121 Excises	..	..	106	144	198	221	202	247	263	326
Tobacco	..	..	59	89	122	139	130	171	172	..
Beer	..	..	34	49	55	52	71	75	92	..
Spirits	..	..	12	6	18	23	0	1	0	..
Other	..	..	0	0	4	6	0	0	0	..
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	136	214	261	256	273	248	311	324
5124 Taxes on exports	..	..	245	560	624	481	384	325	331	348
Export duty on minerals	..	..	2	1	2	0	2	4	14	..
Export duty on shells	..	..	1	1	0	1	1	1	0	..
Export duty on fish	..	..	2	1	2	1	1	0	0	..
Export duty on timber/log	..	..	240	469	618	477	377	317	307	305
Export duty on other products	..	..	0	88	2	2	3	4	9	42
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	7	16	18	19	19	18	19	20
5210 Recurrent taxes	..	..	7	16	18	19	19	18	19	20
5211 Paid by households: motor vehicles	..	..	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	7	16	18	19	19	18	19	20
Licencing	..	..	7	16	18	19	19	18	19	20
5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31 December.

The data are on a cash basis.

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

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

Heading 5120: Data for 2024 were obtained from the Solomon Islands Government 2026 Budget Speech and are less disaggregated than in previous years.

Source: Solomon Islands Ministry of Finance and Treasury.

Table 4.32. Sri Lanka: Details of tax revenue

Million LKR

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	..	735 868	1370 992	1763 910	1248 959	1332 637	1797 833	2756 821	3749 521
1000 Taxes on income, profits and capital gains	..	..	117 576	256 435	372 398	253 299	301 387	543 104	911 109	1027 809
1100 Of individuals	..	..	21 754	37 660	61 562	28 848	36 971	54 853	196 167	279 878
1110 On income and profits	..	..	21 754	37 660	60 959	28 490	36 303	49 537	193 488	278 024
Pay-As-You-Earn (PAYE)	..	..	16 268	26 206	49 445	14 973	15 353	25 546	144 955	197 572
Non-corporate income tax	..	..	5 486	11 454	11 514	13 517	20 950	23 991	48 533	80 453
1120 On capital gains	..	..	0	0	602	358	668	5 315	2 679	1 854
1200 Corporate	..	..	57 160	155 871	260 486	214 462	251 831	464 443	557 019	584 140
1210 On profits	..	..	57 160	155 871	260 486	214 462	251 831	464 443	557 019	584 140
1220 On capital gains of corporates	..	..	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	38 662	62 904	50 351	9 989	12 585	23 809	157 923	163 791
Tax on interest income	..	..	38 662	62 904	50 351	9 989	12 410	19 839	157 911	163 790
Surcharge tax and tax on voluntary disclosure	..	..	0	0	0	0	175	3 970	12	1
2000 Social security contributions	..	..	11 120	15 213	28 985	32 417	34 619	37 416	36 258	43 089
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	11 120	15 213	28 985	32 417	34 619	37 416	36 258	43 089
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	15 282	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	0	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	15 282	..	..	..	..	..	..	..
Stamp duties	..	..	4 439	..	..	..	..	..	..	..
Debits tax	..	..	10 843	..	..	..	..	..	..	..
4500 Other non-recurrent taxes on property	..	..	0	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	576 513	1091 231	1319 257	947 793	978 911	1198 433	1787 259	2652 875
5100 Taxes on production, sale, transfer, etc	..	..	576 513	1091 231	1319 257	947 793	978 911	1198 433	1787 259	2652 875
5110 General taxes on goods and services	..	..	284 059	270 852	569 851	251 088	309 375	499 798	911 216	1560 931
5111 Value added taxes	..	..	219 990	219 700	443 877	233 786	308 213	463 072	694 460	1309 680
Value added tax (VAT) - domestic	..	..	120 412	130 527	273 963	148 061	185 462	291 619	469 107	712 187
Value added tax (VAT) - imports	..	..	99 578	89 173	169 914	85 725	122 751	171 452	225 353	597 493
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	64 069	51 152	125 974	17 301	1 162	36 726	216 756	251 251
Economic Service Charge (ESC)	..	..	18 048	6 148	55 301	14 950	728	202	247	245
Nation Building Tax (NBT) - domestic	..	..	19 310	28 044	52 446	2 036	355	352	68	130
Nation Building Tax (NBT) - imports	..	..	26 712	16 960	18 227	315	79	61	260	8
Social Security Contribution Levy (SSCL)	..	..	0	0	0	0	0	36 111	216 181	250 869
5120 Taxes on specific goods and services	..	..	292 454	820 379	749 406	696 705	669 536	698 635	876 043	1091 945
5121 Excises	..	..	129 864	497 623	399 477	321 933	306 861	342 563	469 622	598 529
Liquor	..	..	36 654	105 234	115 443	120 990	138 637	165 188	170 260	213 390
Cigarettes/Tobacco	..	..	40 675	80 015	87 367	94 345	88 539	104 200	118 481	118 339
Petroleum	..	..	28 038	45 092	61 740	53 111	55 339	53 074	143 642	200 200
Motor vehicles	..	..	21 199	263 470	130 378	48 760	18 113	14 504	32 526	58 562
Other	..	..	3 298	3 812	4 549	4 727	6 234	5 598	4 713	8 039
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	153 721	289 398	331 668	361 642	349 835	341 077	389 117	477 488
Import duties	..	..	64 165	132 189	98 427	114 183	64 339	50 009	105 120	111 147
Cess levy	..	..	29 752	46 289	50 703	49 309	75 543	70 278	57 184	81 129
Special Commodity Levy (SCL)	..	..	10 173	52 276	70 364	82 709	55 828	40 194	51 327	115 199
Ports & Airports Development Levy (PAL)	..	..	49 632	58 644	112 174	115 442	154 125	180 595	175 486	170 014
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	8 869	33 358	18 261	13 130	12 840	14 995	17 304	15 927
Telecommunications levy	..	..	8 869	33 358	18 261	13 130	12 840	14 995	17 304	15 927
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	15 376	8 113	43 269	15 451	17 720	18 881	22 195	25 748
6100 Paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other	..	..	15 376	8 113	43 269	15 451	17 720	18 881	22 195	25 748
Licence taxes and other	..	..	15 376	8 113	43 269	15 451	17 720	18 881	22 195	25 748

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.

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

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

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

Heading 5123: Ports & Airports Development Levy (PAL) has been classified under heading 5123 in this edition. It was previously classified under heading 5121.

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

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

Table 4.33. Thailand: Details of tax revenue

Million THB

	2000	2005	2010	2018	2019	2020	2021	2022	2023	2024
Total tax revenue	740 147	1 403 136	1 870 452	2 857 462	2 897 783	2 613 806	2 624 365	2 863 397	3 054 321	3 153 787
1000 Taxes on income, profits and capital gains	235 421	491 796	682 860	975 030	1 031 929	912 618	923 794	1 064 122	1 120 529	1 130 634
1100 Of individuals	87 420	138 383	187 687	281 123	298 444	297 266	295 286	329 925	354 520	370 256
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	148 001	353 413	495 173	693 907	733 486	615 352	628 508	734 197	766 009	760 377
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	27 073	68 793	132 394	162 127	172 134	151 347	107 236	119 944	163 378	190 333
2100 Employees	12 704	33 926	0	75 249	79 418	69 116	46 626	52 914	74 458	87 316
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	14 369	33 926	127 844	78 656	83 320	73 280	50 670	56 929	78 521	91 590
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	941	4 549	8 222	9 396	8 951	9 940	10 102	10 399	11 428
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	16 283	32 602	24 666	78 533	78 277	37 135	35 790	66 585	72 526	78 442
4100 Recurrent taxes on immovable property	9 094	14 095	24 592	38 166	37 098	6 047	5 366	35 617	37 336	46 879
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	74	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	218	449	158	364	450	726	1 510
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	7 189	18 508	0	40 149	40 731	30 930	30 060	30 518	34 464	30 053
4500 Other non-recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	457 826	791 565	1 016 829	1 620 811	1 596 432	1 494 743	1 540 120	1 593 331	1 678 179	1 734 637
5100 Taxes on production, sale, transfer, etc	444 986	769 142	990 052	1 457 216	1 447 646	1 335 628	1 405 345	1 478 973	1 533 331	1 662 968
5110 General taxes on goods and services	171 113	343 678	388 856	634 227	596 677	552 150	625 405	719 369	700 000	758 098
5111 Value added taxes	169 425	314 592	388 856	634 227	596 677	552 150	625 405	719 369	700 000	758 098
5112 Sales tax	1 688	29 086	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	273 873	425 464	601 197	822 990	850 969	783 478	779 939	759 604	833 332	904 870
5121 Excises	180 884	294 687	478 257	662 141	683 727	635 346	621 705	591 587	642 799	634 458
5122 Profits of fiscal monopolies	5 310	5 985	4 879	174	928	643	3 124	2 741	629	2 120
5123 Customs and import duties	84 902	107 393	92 675	93 665	97 837	84 072	92 726	100 147	115 742	106 532
5124 Taxes on exports	2 329	3 888	168	143	209	133	260	92	39	23
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	448	13 300	25 218	66 866	68 269	63 283	62 125	65 037	74 122	161 738
5127 Other taxes on internat. trade and transactions	0	210	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	12 840	22 424	26 777	163 595	148 785	159 116	134 775	114 358	144 848	71 668
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	3 544	18 379	13 703	20 962	19 010	17 963	17 426	19 415	19 709	19 741
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. 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.

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

Source: Ministry of Finance in Thailand.

Table 4.34. Timor-Leste: Details of tax revenue

Million USD

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	..	..	517	449	266	523	634	200	187
1000 Taxes on income, profits and capital gains	..	..	..	477	371	194	443	521	86	70
1100 Of individuals	..	..	..	35	33	30	34	28	19	18
Wages Income Tax (petroleum and mineral revenue)	..	..	..	17	12	12	15	13	10	6
Wages Income Tax (domestic revenue)	..	..	..	18	21	18	19	15	9	12
1110 On income and profits	..	..	..	0	0	0	0	0	0	0
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	388	310	140	387	476	49	36
Corporate Income Tax	..	..	..	211	120	31	193	217	21	11
Additional Profit Tax	..	..	..	168	181	100	185	252	12	6
Income Tax	..	..	..	8	9	9	10	7	16	19
1210 On profits	..	..	..	0	0	0	0	0	0	0
1220 On capital gains of corporates	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	54	28	25	22	17	18	17
Witholding Tax (petroleum and mineral revenue)	..	..	..	27	7	2	4	4	2	1
Withholding Tax (domestic revenue)	..	..	..	27	21	23	19	14	15	16
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	39	78	72	80	112	113	116
5100 Taxes on production, sale, transfer, etc	..	..	..	39	78	72	80	112	113	116
5110 General taxes on goods and services	..	..	..	39	26	22	28	34	33	35
5111 Value added taxes	..	..	..	36	7	4	7	6	4	1
5112 Sales tax	..	..	..	3	19	19	21	28	29	35
Service Tax	..	..	..	3	4	4	5	6	6	8
Sales Tax	..	..	..	0	15	15	16	22	23	27
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	0	52	50	52	78	80	81
5121 Excises	..	..	..	..	38	37	38	58	46	58
5122 Profits of fiscal monopolies	..	..	..	..	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	..	14	13	14	20	34	23
5124 Taxes on exports	..	..	..	..	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	..	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	..	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	..	..	0	0	0	0	0	0
5128 Other taxes	..	..	..	..	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	1	1	1
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31 December.

The data are on a cash basis.

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

Data for 2024 on sales tax, customs duties, and excises were obtained from the Government General Accounts Report for 2024.

Heading 2000: Social security contributions are not available.

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

Table 4.35. Tokelau: Details of tax revenue

Thousand NZD

	2000	2005	2010	2018	2019	2020	2021	2022	2023	2024
Total tax revenue	..	..	1 694	2 843	3 040	3 279	3 442	3 287	3 483	3 043
1000 Taxes on income, profits and capital gains	..	..	866	1 346	1 631	1 667	1 719	1 991	2 056	2 058
1100 Of individuals	..	..	866	1 346	1 631	1 667	1 719	1 991	2 056	2 058
1110 On income and profits	..	..	866	1 346	1 631	1 667	1 719	1 991	2 056	2 058
Community Services Levy	..	..	866	1 346	1 631	1 667	1 719	1 991	2 056	2 058
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	0	0	0	0	0	0	0	0
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	828	1 497	1 409	1 612	1 723	1 296	1 427	985
5100 Taxes on production, sale, transfer, etc	..	..	828	1 497	1 409	1 612	1 723	1 296	1 427	985
5110 General taxes on goods and services	..	..	0	0	0	0	0	0	0	0
5111 Value added taxes	..	..	0	0	0	0	0	0	0	0
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	828	1 497	1 409	1 612	1 723	1 296	1 427	985
5121 Excises	..	..	827	1 489	1 406	1 612	1 719	1 288	1 422	980
Duty on Tobacco	..	..	379	966	948	1 101	1 115	736	842	525
Duty on Liquor	..	..	222	266	240	288	332	315	344	241
Duty on General Goods: resale	..	..	226	257	218	223	272	237	236	214
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	0	0	0	0	0	0	0	0
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	1	8	3	0	4	8	5	5
Permits	..	..	1	8	3	0	4	8	5	5
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: 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: National Statistics Office of Tokelau.

Table 4.36. Tonga: Details of tax revenue

Thousand TOP

	2000	2005	2010	2018	2019	2020	2021	2022	2023	2024
Total tax revenue	..	..	..	230 914	237 406	179 799	242 561	255 561	283 282	297 271
1000 Taxes on income, profits and capital gains	..	..	..	48 035	54 400	51 532	47 811	54 705	57 006	64 464
1100 Of individuals	..	..	..	18 556	18 678	19 837	21 017	20 059	20 394	23 768
1110 On income and profits	..	..	..	18 556	18 678	19 837	21 017	20 059	20 394	23 768
PAYE Tax - Government	..	..	..	8 610	8 591	9 470	10 594	10 475	9 818	9 829
PAYE Tax - Non-Government	..	..	..	9 990	10 362	10 776	10 585	9 709	11 121	14 226
PAYE Tax Refunds	..	..	..	- 44	- 275	- 409	- 162	- 124	- 545	- 288
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	21 477	26 718	23 181	18 051	23 577	26 347	26 498
1210 On profits	..	..	..	21 477	26 718	23 181	18 051	23 577	26 347	26 498
Corporate Tax	..	..	..	18 379	21 451	21 318	14 325	19 082	23 031	23 711
Corporate Tax Recovered	..	..	..	3 098	5 268	1 862	3 726	4 495	3 316	2 787
1220 On capital gains of corporates	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	8 002	9 004	8 514	8 743	11 069	10 265	14 198
Withholding Tax (residents)	..	..	..	547	740	707	706	651	594	700
Withholding Tax (non-residents)	..	..	..	7 454	8 264	7 807	8 038	10 418	9 671	13 497
2000 Social security contributions	..	..	..	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	0	0	0	0	0	0	0
Stamp Duty	..	..	..	0	0	0	0	0	0	0
4500 Other non-recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	182 879	183 006	128 268	194 750	200 856	226 276	232 807
5100 Taxes on production, sale, transfer, etc	..	..	..	179 626	178 979	124 044	189 605	196 129	221 122	227 731
5110 General taxes on goods and services	..	..	..	93 967	95 604	95 953	107 689	109 992	129 304	134 114
5111 Value added taxes	..	..	..	93 158	94 773	95 014	106 930	109 120	128 343	132 607
Consumption Tax (domestic)	..	..	..	24 179	24 602	28 112	30 790	28 236	33 518	42 587
Consumption Tax (imports)	..	..	..	72 095	74 604	71 787	77 839	82 315	100 971	106 235
Government Consumption Tax	..	..	..	918	1 256	1 201	728	1 215	1 916	2 134
Consumption Tax recovered	..	..	..	1 912	1 954	1 718	2 014	1 363	1 213	1 585
Consumption Tax refunds	..	..	..	-5 946	-7 643	-7 804	-4 440	-4 008	-9 276	-19 934
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	809	831	938	759	872	961	1 507
Small Business Tax	..	..	..	809	831	938	759	872	961	1 507
5120 Taxes on specific goods and services	..	..	..	85 658	83 375	28 091	81 916	86 137	91 819	93 616
5121 Excises	..	..	..	59 306	54 713	6 005	59 699	61 225	60 224	62 996
Excise Tax	..	..	..	59 292	54 705	5 989	65 175	61 221	60 222	62 995
Transfer for Road Maintenance (fuel excise)	..	..	..	0	0	0	-5 480	0	0	0
Excise Tax (government)	..	..	..	13	8	17	4	4	1	1
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	22 427	24 335	18 081	18 240	20 408	25 819	24 954
Business Import Duties	..	..	..	22 117	23 908	17 981	18 240	20 297	25 427	24 402
Government Import Duties	..	..	..	310	427	100	0	111	392	551
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	..	3 925	4 327	4 005	3 977	4 504	5 776	5 667
PG Forex Levy	..	..	..	3 925	4 327	4 005	3 977	4 504	5 776	5 667
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	3 254	4 027	4 224	5 145	4 727	5 154	5 077
5210 Recurrent taxes	..	..	..	3 254	4 027	4 224	5 145	4 727	5 154	5 077
5211 Paid by households: motor vehicles	..	..	..	3 254	4 027	4 224	5 145	4 727	5 154	5 077
Motor Licences & Registration	..	..	..	1 656	2 286	2 359	2 821	2 635	2 860	2 729
Annual Motor Vehicle Examination	..	..	..	1 598	1 741	1 865	2 324	2 092	2 294	2 348
5212 Paid by others: motor vehicles	..	..	..	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	0	0	0	0	0	0	0
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

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

The data are on a cash basis.

Heading 5211: "Motor Licenses & Registration" and "Annual Motor Vehicle Examination" are considered as tax revenue in accordance with the OECD classification, as set out in its Interpretative Guide. The national authorities classify these items as non-tax revenues.

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

Table 4.37. Vanuatu: Details of tax revenue

Million VUV

	2000	2005	2010	2018	2019	2020	2021	2022	2023	2024
Total tax revenue	6 098	7 362	11 089	17 976	18 254	14 732	11 543	18 611	23 956	24 019
1000 Taxes on income, profits and capital gains	0	0	0	0	0	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	196	267	485	566	648	495	299	451	488	723
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	5 902	7 095	10 603	17 410	17 606	14 237	11 244	18 160	23 468	23 296
5100 Taxes on production, sale, transfer, etc	5 902	7 095	8 829	14 713	14 598	12 269	10 068	16 017	19 331	21 344
5110 General taxes on goods and services	3 441	4 526	4 301	8 235	8 134	6 495	5 364	9 263	10 404	13 645
5111 Value added taxes	3 441	4 526	4 301	8 235	8 134	6 495	5 364	9 263	10 404	13 645
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	2 461	2 569	4 528	6 478	6 464	5 773	4 705	6 755	8 927	7 699
5121 Excises	76	154	1 882	2 784	2 830	2 633	2 142	2 779	4 136	3 624
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	2 385	2 415	2 646	3 694	3 635	3 140	2 563	3 976	4 791	4 075
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	0	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	0	0	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	1 774	2 697	3 008	1 968	1 176	2 143	4 137	1 953
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

.. Not available

Note: Year ending 31 December.

Source: Department of Finance and Treasury of Vanuatu.

Table 4.38. Viet Nam: Details of tax revenue

Billion VND

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Total tax revenue	..	172 722	546 771	943 196	1 458 674	1 421 593	1 545 217	1 809 116	1 738 312	1 977 370
1000 Taxes on income, profits and capital gains	..	80 081	174 931	256 753	380 016	372 123	446 405	501 135	519 221	591 128
1100 Of individuals	..	4 234	26 276	56 723	109 406	115 150	127 661	162 790	157 034	186 345
1110 On income and profits	..	4 234	26 276	56 723	109 406	115 150	127 661	162 790	157 034	186 345
1120 On capital gains	..	0	0	0	0	0	0	0	0	0
1200 Corporate	..	75 847	148 655	200 030	270 610	256 973	318 745	338 345	362 187	404 783
1210 On profits	..	75 847	148 655	200 030	270 610	256 973	318 745	338 345	362 187	404 783
1220 On capital gains of corporates	..	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	80 855	217 755	406 947	433 147	432 030	519 104	519 723	592 554
2100 Employees	..	..	0	0	0	0	0	0	0	0
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	80 855	217 755	406 947	433 147	432 030	519 104	519 723	592 554
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	647	1 452	1 537	2 060	2 073	2 035	3 214	3 412	3 869
4100 Recurrent taxes on immovable property	..	647	1 452	1 537	2 060	2 073	2 035	3 214	3 412	3 869
4110 Households	..	515	1 396	1 479	2 040	2 067	2 025	3 205	3 402	3 861
Land and housing tax	..	515	1 396	1 479	2 040	2 067	2 025	3 205	3 402	3 861
4120 Others	..	132	56	58	20	6	10	9	10	8
Agricultural land - use tax	..	132	56	58	20	6	10	9	10	8
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	0	0	0	0	0	0	0	0	0
4500 Other non-recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	91 994	289 533	467 151	669 652	614 250	664 747	785 663	695 957	789 819
5100 Taxes on production, sale, transfer, etc	..	89 197	276 922	444 746	629 462	579 427	626 581	738 009	661 311	747 942
5110 General taxes on goods and services	..	45 878	155 022	251 758	362 691	340 068	375 841	445 018	421 243	488 951
5111 Value added taxes	..	45 878	155 022	251 758	362 691	340 068	375 841	445 018	421 243	488 951
Domestic VAT	..	31 424	98 739	181 770	247 100	241 262	249 521	273 411	288 965	316 002
VAT on imports	..	14 454	56 283	69 988	115 591	98 806	126 320	171 607	132 278	172 949
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	43 319	121 900	192 988	266 771	239 359	250 741	292 991	240 068	258 991
5121 Excises	..	43 319	121 900	192 988	266 771	239 359	250 741	292 991	240 068	258 991
Domestic excises	..	15 716	37 311	66 653	106 753	100 090	102 162	135 633	115 428	121 073
Environmental protection tax	..	3 943	10 521	27 020	63 075	60 631	58 592	43 067	37 267	40 333
Excise tax on imports	..	23 660	74 068	99 315	96 943	78 638	89 987	114 291	87 373	97 585
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	0	0	0	0	0	0	0	0	0
5124 Taxes on exports	..	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	2 797	12 611	22 405	40 190	34 823	38 166	47 654	34 646	41 877
5210 Recurrent taxes	..	0	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	2 797	12 611	22 405	40 190	34 823	38 166	47 654	34 646	41 877
Registration tax	..	2 797	12 611	22 405	40 190	34 823	38 166	47 654	34 646	41 877
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..

Note: 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. Tax revenues for 2023 and 2024 are estimated by the government.

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

Source: General Statistics Office Viet Nam.