Revenue Statistics in Asia and the Pacific 2024

5. Comparative and country tables, non-tax revenues, 2007-2022

Abstract

Non-tax revenue tables, 2007-22

In all of the following tables a (“..”) indicates not available. The main series in this volume cover the years 2007 to 2022.

Complete series for the comparative and country tables are available on line at OECD (2024), OECD Data explorer and can be accessed at https://data-explorer.oecd.org/ within the theme Taxation/ Global tax revenue or by searching for Asian and Pacific non-tax revenues.

Table ‎5.1. Total non-tax revenue as percentage of GDP in selected economies, 2007-22

	2007	2010	2015	2016	2017	2018	2019	2020	2021	2022
Bhutan	..	19.8	15.8	13.3	14.8	11.3	17.7	18.1	14.5	13.8
Cambodia1	3.1	5.2	3.0	3.8	3.5	3.8	3.8	3.1	2.6	2.8
Cook Islands	5.6	13.0	14.0	16.7	13.7	12.3	14.9	35.0	20.6	17.6
Fiji	..	2.9	2.9	3.2	3.5	3.6	3.5	4.2	7.9	3.7
Hong Kong (China)	..	7.4	4.4	8.9	8.8	7.2	8.2	6.9	9.1	7.6
Kazakhstan	1.7	1.0	1.4	1.2	1.1	1.7	1.5	1.2	1.5	2.3
Kyrgyzstan	6.6	8.3	10.7	7.9	8.5	6.3	7.2	7.4	7.9	7.4
Lao PDR	..	9.5	7.7	4.5	5.3	5.4	5.1	3.8	5.4	4.3
Maldives	15.0	10.4	6.8	7.3	6.8	6.8	6.4	5.9	7.1	9.0
Marshall Islands	50.1	47.1	44.8	46.3	54.0	48.0	47.3	57.9	58.6	52.6
Mongolia	9.4	6.5	6.4	5.1	4.3	4.6	4.3	3.9	4.3	6.5
Nauru	..	..	74.6	81.7	80.6	96.8	93.2	82.6	71.5	58.4
Pakistan	..	..	2.5	2.8	2.0	1.0	3.3	2.1	1.7	1.5
Papua New Guinea	4.0	4.7	3.2	3.2	3.3	4.5	3.3	2.8	3.0	1.9
Philippines	..	..	2.0	1.8	1.7	1.8	2.0	2.3	1.7	1.8
Samoa2	7.2	8.8	4.4	4.5	5.3	5.6	10.9	11.5	12.4	7.8
Singapore	5.8	3.5	4.4	4.4	5.3	4.3	7.1	4.6	3.8	3.8
Sri Lanka	1.8	1.5	0.8	1.7	1.0	1.3	0.8	0.8	0.7	0.9
Thailand	2.7	3.3	3.6	3.7	3.6	3.8	3.7	4.0	3.6	3.4
Tokelau3	149.3	154.6	230.4	236.5	210.0	218.8	191.2	180.7	166.5	141.1
Vanuatu	1.5	8.6	15.4	9.8	14.2	19.8	24.3	23.6	16.4	9.0
Viet Nam	7.0	4.5	5.3	5.7	6.7	6.8	6.5	6.5	5.6	5.5

Note: .. Not available

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

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

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

3. Tokelau receives significant revenues from foreign vessels for access to Tokelau fishing waters. In the 2008 SNA, these revenues are recorded as part of GNI, but they do not add to GDP.

Table ‎5.2. Non-tax revenue of main headings as percentage of GDP in selected economies, 2022

	Grants	Property income	Sales of goods and services	Fines, penalties and forfeits	Miscellaneous and unidentified revenue
Bhutan	6.1	5.1	2.5	0.0	0.0
Cambodia	1.2	0.4	1.1	0.2	0.2
Cook Islands	9.2	2.6	1.2	0.0	0.0
Fiji	0.4	1.5	1.7	0.0	0.0
Hong Kong (China)	0.0	4.2	2.8	0.1	0.1
Kazakhstan	0.0	1.9	0.1	0.1	0.1
Kyrgyzstan	1.9	2.1	2.2	0.2	0.2
Lao PDR	0.9	2.1	1.2	0.0	0.0
Maldives	0.0	3.6	5.0	0.3	0.3
Marshall Islands	35.0	14.2	1.2	0.0	0.0
Mongolia	0.5	4.5	0.0	0.5	0.5
Nauru	15.9	31.4	5.2	0.1	0.1
Pakistan	0.1	1.0	0.1	0.0	0.0
Papua New Guinea	1.3	0.5	0.0	0.0	0.0
Philippines	0.0	0.8	0.5	0.0	0.0
Samoa1	4.6	0.6	2.6	0.0	0.0
Singapore	0.0	2.8	0.9	0.1	0.1
Sri Lanka	0.1	0.3	0.4	0.0	0.0
Thailand	0.0	1.7	1.2	0.0	0.0
Tokelau2	60.7	74.0	6.4	0.0	0.0
Vanuatu	0.8	0.0	0.0	0.0	0.0
Viet Nam	0.1	0.5	3.5	0.0	0.0

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

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

2. Tokelau receives significant revenues from foreign vessels for access to Tokelau fishing waters. In the 2008 SNA, these revenues are recorded as part of GNI, but they do not add to GDP.

Table ‎5.3. Non-tax revenue of main headings as percentage of total non-tax revenues in selected economies, 2022

	Grants	Property income	Sales of goods and services	Fines, penalties and forfeits	Miscellaneous and unidentified revenue
Bhutan	44.1	37.2	18.5	0.2	0.0
Cambodia	41.8	13.8	37.7	6.6	0.1
Cook Islands	52.4	14.8	6.8	0.1	25.9
Fiji	11.6	41.3	45.0	0.8	1.3
Hong Kong (China)	0.0	54.9	37.1	1.1	6.8
Kazakhstan	0.0	85.0	6.2	5.3	3.5
Kyrgyzstan	25.8	28.2	29.3	3.4	13.4
Lao PDR	20.3	48.8	27.6	0.5	2.7
Maldives	0.0	39.5	55.0	3.0	2.5
Marshall Islands	66.6	27.0	2.2	0.0	4.2
Mongolia	8.5	69.3	0.6	7.3	14.4
Nauru	27.1	53.8	8.9	0.1	10.1
Pakistan	3.9	66.7	4.4	0.0	24.9
Papua New Guinea	70.6	24.7	0.4	0.0	4.3
Philippines	0.3	45.9	25.5	0.0	28.3
Samoa	58.4	8.0	33.4	0.3	0.0
Singapore	0.0	73.4	22.9	1.4	2.3
Sri Lanka	14.9	29.2	42.8	0.0	13.1
Thailand	0.4	50.2	34.7	1.5	13.3
Tokelau	43.0	52.5	4.5	0.0	0.0
Vanuatu	9.2	0.0	0.0	0.0	90.8
Viet Nam	1.6	8.3	63.5	0.0	26.6

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

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

	2007	2010	2015	2016	2017	2018	2019	2020	2021	2022
Bhutan	..	355	375	327	384	321	470	483	424	432
Cambodia	314	719	724	1 015	1 037	1 245	1 388	1 082	953	1 092
Cook Islands	13	33	43	53	51	49	53	79	58	57
Fiji	..	90	136	159	189	203	191	185	339	184
Hong Kong (China)	..	17 351	13 571	28 989	30 542	26 693	30 319	24 236	34 276	27 710
Kazakhstan	1 801	1 460	2 556	1 666	1 778	3 127	2 730	1 999	2 977	5 119
Kyrgyzstan	253	397	714	537	652	524	677	610	729	908
Lao PDR	..	711	1 104	710	896	975	957	713	998	653
Maldives	281	268	279	322	328	367	368	219	370	557
Marshall Islands	74	76	83	93	115	106	113	142	151	137
Mongolia	404	470	740	566	495	603	611	524	668	1 129
Nauru	..	..	75	88	104	127	121	134	114	93
Pakistan	..	..	8 037	9 514	7 592	4 150	11 396	7 529	7 128	7 079
Papua New Guinea	382	672	703	659	748	1 096	815	662	778	592
Philippines	..	..	6 225	5 681	5 598	6 365	7 376	8 393	6 736	7 384
Samoa	46	62	40	38	47	52	97	92	105	77
Singapore	10 657	8 539	13 526	14 340	18 536	16 463	26 838	16 477	17 204	18 594
Sri Lanka	704	870	661	1 455	961	1 200	755	670	660	694
Thailand	6 823	11 153	14 146	14 938	15 998	19 027	20 250	20 095	18 149	16 385
Tokelau	9	11	23	24	22	26	23	22	22	18
Vanuatu	8	56	114	76	125	184	226	238	151	93
Viet Nam	5 465	6 404	12 442	14 411	18 514	20 748	21 608	22 478	20 852	22 389

Note: .. Not available

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

Table ‎5.5. Bhutan: Details of non-tax revenue

Million NU

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total non-tax revenue	6 321	9 296	16 539	21 679	25 491	20 889	33 130	34 989	31 257	32 575
Grants	3 711	6 425	10 498	12 987	14 847	10 516	16 426	14 882	13 584	14 363
Property income	2 001	2 197	5 091	7 433	9 372	8 966	11 792	11 522	11 894	12 123
Rents and royalties	94	93	176	623	2 465	2 768	3 287	4 911	4 811	5 255
Interest and dividends	1 907	2 104	4 915	6 810	6 907	6 198	8 505	6 611	7 084	6 869
Druk Holding and Investments (DHI) dividends	0	0	1 470	4 037	4 020	3 349	4 551	3 020	3 976	3 361
DGPC dividends	1 201	1 391	1 519	0	0	0	0	0	0	0
Other dividends	95	151	8	5	41	57	55	19	105	168
Net surplus transfers from the Royal Monetary Authority (RMA)	562	315	187	874	1 001	1 550	3 011	2 001	440	811
Interest receipt from corporations			1 731	1 895	1 846	1 242	887	1 571	2 562	2 529
Other property income	0	0	0	0	0	0	0	0	0	0
Sales of goods and services	531	488	838	1 182	1 166	1 210	4 843	8 479	5 683	6 013
Fines, penalties and forfeits	0	0	0	77	107	197	69	106	96	74
Miscellaneous and unidentified revenue	78	186	112	0	0	0	0	0	0	1
Total tax and non-tax revenue	8 364	13 302	27 891	42 700	50 070	45 222	52 635	50 737	52 626	59 241

Note: .. Not available

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

The data are on a cash basis.

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

Rents and royalties: Sustainable Development Fee has been classified as tax revenue in this edition. It was previously reported under rents and royalties. Bid values of coal mine, gypsum mine, dolomite mine, limestone mine and riverbed material have been added under rents and royalties in this edition.

Sales of goods and services: Auction of vehicle, auction of goods and commodities, transit halt charges, vehicle parking fee and deposit for valuation of government equipment have been added under sales of goods and services in this edition.

Miscellaneous and unidentified revenue: Capital revenues between 1990 and 2014 have been added under this category.

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

Table ‎5.6. Cambodia: Details of non-tax revenue

Million KHR

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total non-tax revenue		1 101 628	3 011 113	4 113 236	4 194 068	5 038 225	5 639 402	4 445 400	3 958 333	4 587 555
Grants		646 508	2 318 638	2 010 468	1 706 636	2 132 905	2 200 916	2 036 914	1 720 871	1 918 640
Property income		22 295	178 391	194 870	222 774	363 058	424 095	566 121	600 894	631 204
Rents and royalties		12 207	148 220	91 227	109 733	119 046	126 135	141 450	179 087	195 139
Interest and dividends		10 088	30 151	103 606	113 000	243 958	297 894	424 585	421 722	435 974
Other property income		0	21	37	41	53	66	86	85	91
Sales of goods and services		351 296	480 520	1 779 585	2 080 861	2 326 094	2 747 769	1 514 256	1 290 175	1 731 508
Fines, penalties and forfeits		0	33 480	125 687	180 720	212 066	250 971	323 612	279 595	301 324
Miscellaneous and unidentified revenue		81 530	83	2 627	3 076	4 103	15 651	4 497	66 798	4 880
Total tax and non-tax revenue		3 134 477	6 452 084	16 913 325	19 386 752	23 599 112	29 461 178	25 327 113	23 833 103	28 774 865

Note: .. Not available

Year ending 31st December.

The data are on an accrual basis.

Local government revenue data are not available before 2012.

Source: Ministry of Economy and Finance of Cambodia.

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

Thousand NZD

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Total non-tax revenue		74 610	45 942	60 999	72 213	70 821	80 832	122 491	81 956	90 357
Grants		61 190	22 411	35 902	47 449	33 060	52 827	63 162	71 167	47 325
Green Climate Fund (GCF)		0	0	0	0	1 823	7 704	766	2 063	6 225
OIDGF Aid Fund		7 547	306	0	0	0	0	0	0	0
NZODA Revenue		39	20 123	20 889	25 021	21 876	32 496	53 604	60 477	34 432
AusAid Revenue		25	0	498	2 250	66	0	0	0	0
UNESCO Revenue		88	0	84	1 371	0	0	0	0	0
UNDP Revenue		1 723	619	1 559	2 302	2 183	6 887	0	0	0
EU Revenue		41 815	179	603	6 587	945	0	1 006	258	1 778
Global Environment Facility (GEF)		0	0	0	0	3 140	3 614	1 024	676	1 133
Other		9 952	1 183	12 269	9 918	3 027	2 126	6 762	7 694	3 758
Property income		5 769	9 327	11 307	18 680	28 321	17 550	10 830	5 811	13 409
Rents and royalties		433	3 528	7 714	12 797	20 522	13 262	9 904	5 811	10 235
Fishing Licences		433	3 528	7 714	7 651	15 164	5 219	4 016	2 382	7 223
Fisheries Catch Revenue		0	0	0	255	0	0	0	0	0
Fisheries - US Treaties		0	0	0	4 890	5 358	8 043	5 888	3 429	3 012
Interest and dividends		5 337	5 800	3 593	5 883	7 799	4 288	926	0	3 175
Dividend Income		2 400	2 672	0	0	0	0	0	0	0
Interest Income (Crown Accounts)		2 809	3 100	1 673	2 372	2 483	2 968	926	0	3 175
Interest Inc from SOE Advances		128	28	1 102	791	760	360	0	0	0
Other dividends		0	0	818	2 720	4 556	960	0	0	0
Other property income		0	0	0	0	0	0	0	0	0
Sales of goods and services		1 685	2 843	3 497	3 682	3 176	2 794	10 490	4 978	6 181
Immigration Fees		380	496	715	935	1 064	965	856	0	1 422
Financial Supervisory Comm		340	605	917	262	279	319	8 264	4 978	2 310
Numismatic Revenue		297	457	600	511	537	172	662	0	1 188
Drivers Licence Fees		275	718	292	214	289	256	119	0	330
Censorship Fees		0	12	2	3	2	1	1	0	1
Upper Air Space Fees		290	442	545	545	577	922	186	0	455
Other fees		103	112	426	1 212	428	159	202	0	476
Seabed Exploration Licenses		0	0	0	0	0	0	200	0	0
Fines, penalties and forfeits		19	72	23	248	2 302	246	923	0	56
Miscellaneous and unidentified revenue		5 947	11 289	10 271	2 155	3 962	7 415	37 086	0	23 386
Total tax and non-tax revenue		150 984	137 104	178 444	214 752	234 243	222 238	212 745	188 536	203 942

Note: .. Not available

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

The data are on a cash basis.

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

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

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

Table ‎5.8. Fiji: Details of non-tax revenue

Million FJD

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total non-tax revenue			173	334	391	424	413	402	702	404
Grants			9	26	20	57	46	117	411	47
Property income			54	143	174	178	186	114	137	167
Rents and royalties			1	49	63	81	74	54	79	88
Interest and dividends			52	94	111	97	112	60	58	79
Other property income			0	0	0	0	0	0	0	0
Sales of goods and services			100	139	181	178	175	165	149	182
Fines, penalties and forfeits			3	3	3	2	2	2	1	3
Miscellaneous and unidentified revenue			8	22	13	9	4	4	3	5
Total tax and non-tax revenue			1 477	2 721	3 071	3 164	3 052	2 009	2 048	2 364

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

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

Source: Ministry of Economy, Fiji.

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

Million HKD

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total non-tax revenue			134 801	225 018	238 025	209 233	237 573	188 001	266 433	217 012
Grants			0	0	0	0	0	0	0	0
Property income			49 881	50 927	49 089	58 754	73 252	76 889	103 309	119 185
Rents and royalties			15 948	30 202	27 646	18 412	24 853	24 463	22 876	25 884
Interest and dividends			33 933	20 725	21 443	40 342	48 399	52 426	80 433	93 301
Other property income			0	0	0	0	0	0	0	0
Sales of goods and services			75 278	139 555	176 927	129 500	152 924	98 310	152 911	80 613
Land premium			65 545	127 970	164 811	116 861	141 728	88 713	143 044	69 928
Fees and charges			6 250	7 329	7 743	8 199	7 290	6 101	6 667	7 483
Utilities			3 483	4 256	4 373	4 440	3 906	3 496	3 200	3 202
Fines, penalties and forfeits			1 159	1 496	2 327	2 837	1 801	4 772	2 594	2 370
Miscellaneous and unidentified revenue			8 483	33 040	9 682	18 142	9 596	8 030	7 619	14 844
Total tax and non-tax revenue			376 327	572 954	619 544	599 493	590 926	564 230	693 520	622 147

Note: .. Not available

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

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

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

Table ‎5.10. Kazakhstan: Details of non-tax revenue

Million KZT

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total non-tax revenue	9 602	118 709	215 084	570 159	579 564	1077 776	1044 730	825 617	1267 981	2355 113
Grants	0	0	0	0	0	0	0	0	1	1
Property income	1 077	83 346	122 981	310 653	348 294	879 240	818 358	621 795	1035 489	2001 770
Rents and royalties	1 025	59 214	104 339	283 854	314 864	843 534	736 381	467 879	882 327	1724 958
Interest and dividends	52	22 604	16 289	24 014	30 784	33 709	79 558	150 530	149 923	273 396
Other property income	0	1 528	2 352	2 785	2 645	1 996	2 419	3 386	3 239	3 416
Sales of goods and services	8 525	32 143	59 965	183 868	129 057	123 938	138 926	132 753	118 052	145 705
Fines, penalties and forfeits	0	3 220	32 138	69 673	102 234	74 572	87 424	71 039	114 398	124 542
Miscellaneous and unidentified revenue	0	0	0	5 965	- 21	26	21	30	41	83 095
Total tax and non-tax revenue	527 379	2057 422	5397 463	7576 211	9287 321	11562 192	12639 670	10759 922	14362 103	22853 430

Note: Year ending 31st December.

Data are on a cash basis.

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

Source: Ministry of Finance of the Republic of Kazakhstan.

Table ‎5.11. Kyrgyzstan: Details of non-tax revenue

Million KGS

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total non-tax revenue	2 215	4 478	18 228	37 574	44 905	36 058	47 264	47 145	61 659	75 573
Grants	608	393	7 022	9 877	13 467	9 216	13 489	11 818	13 738	19 492
Property income	334	1 352	5 005	10 226	8 641	9 813	9 302	12 270	18 541	21 285
Rents and royalties	33	545	3 331	1 929	2 673	3 177	3 662	3 778	5 071	7 143
Interest and dividends	129	717	1 674	8 296	5 968	6 636	5 640	8 493	13 470	14 142
Other property income	172	90	0	0	0	0	0	0	0	0
Sales of goods and services	1 150	2 672	5 389	13 952	13 294	13 388	15 363	13 038	19 278	22 153
Fines, penalties and forfeits	32	42	244	659	767	1 043	1 332	1 666	2 075	2 534
Miscellaneous and unidentified revenue	91	21	568	2 861	8 737	2 597	7 778	8 353	8 027	10 109
Total tax and non-tax revenue	9 854	20 321	57 385	130 503	147 090	151 540	167 329	152 051	209 827	300 622

Note: Year ending 31st December.

The data are on a cash basis.

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

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

Source: National Statistical Committee of Kyrgyzstan.

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

Billion LAK

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total non-tax revenue			5 877	5 770	7 393	8 194	8 317	6 454	9 730	9 380
Grants			3 931	1 749	2 346	2 929	2 829	2 565	3 678	1 908
Property income			1 417	2 019	3 089	3 156	2 858	1 984	3 636	4 577
Rents and royalties			701	971	1 316	1 097	1 180	926	1 704	3 187
Timber royalties			48	127	335	38	22	44	25	8
Hydro-power royalties			140	369	371	418	538	319	479	532
Natural resource taxes			513	474	610	641	620	563	1 200	2 647
Interest and dividends			716	1 048	1 773	2 058	1 678	1 058	1 932	1 390
Other property income			0	0	0	0	0	0	0	0
Sales of goods and services			486	1 800	1 744	1 869	1 971	1 525	1 540	2 589
Fines, penalties and forfeits			37	180	83	49	35	36	25	51
Miscellaneous and unidentified revenue			5	23	131	191	624	343	851	256
Total tax and non-tax revenue			12 978	21 163	22 925	24 758	25 502	21 831	27 087	31 813

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

Source: Ministry of Finance, Lao PDR.

Table ‎5.13. Maldives: Details of non-tax revenue

Million MVR

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Total non-tax revenue		0	3 433	4 304	5 061	5 649	5 667	3 382	5 706	8 582
Grants		0	0	0	0	0	0	0	0	0
Property income		0	2 353	1 874	2 504	2 692	2 712	1 552	2 694	3 393
Rents and royalties		2 108	1 202	1 352	1 597	1 643	1 779	744	2 172	2 049
Interest and dividends		0	1 151	523	907	1 048	933	808	521	1 344
Other property income		1 353	0	0	0	0	0	0	0	0
Sales of goods and services		645	678	2 082	2 214	2 472	2 446	1 516	2 291	4 718
Fines, penalties and forfeits		708	114	269	244	278	235	152	379	254
Miscellaneous and unidentified revenue		0	287	78	100	208	274	163	342	217
Total tax and non-tax revenue		430	6 338	16 458	19 682	21 359	22 056	14 252	20 304	27 975

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

Rents and royalties: "Rent from Goifaalabba, Hinna" and "Rent from Resorts" have been classified under rents and royalties in this edition based on government information. They were previously classified under sales of goods and services.

Sales of goods and services: All licence and registration fees have been classified under sales of goods and services in this edition based on government information. Some were previously classified under heading 5200 taxes on use of goods and perform activities.

Source: Ministry of Finance, Maldives.

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

Thousand USD

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total non-tax revenue		68 821	75 501	93 484	115 159	106 471	113 446	141 535	150 699	137 400
Grants		62 800	68 200	59 100	65 300	67 300	71 900	93 900	107 300	91 500
Property income		3 978	5 134	32 587	47 476	36 835	37 721	38 826	34 294	37 109
Rents and royalties		1 356	2 000	26 286	40 032	29 440	29 141	31 300	26 000	25 600
Fishing fees		1 356	2 000	26 286	40 032	29 440	29 141	31 300	26 000	25 600
Interest and dividends		2 622	3 134	6 301	7 443	7 395	8 580	7 526	8 294	11 509
Interest		1 622	134	176	149	116	154	140	122	90
Dividends		0	0	0	0	0	0	0	0	3
Contributions from Trust Company of the Marshall Islands (ship registry)		1 000	3 000	6 125	7 294	7 279	8 426	7 386	8 172	11 416
Other property income		0	0	0	0	0	0	0	0	0
Sales of good and services		1 311	985	1 240	1 468	1 950	3 056	3 467	3 715	3 018
Administrative fees		1 124	873	1 027	1 381	1 886	3 012	3 376	3 398	2 285
Incidental sales by nonmarket establishments		187	112	213	87	64	44	91	317	733
Fines, penalties and forfeits		0	0	0	0	0	0	0	0	55
Miscellaneous and unidentified revenue		731	1 183	557	916	385	769	5 342	5 390	5 718
Total tax and non-tax revenue		93 206	120 887	144 184	171 441	166 146	177 198	206 073	216 548	205 588

Note: .. Not available

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

The data are on a cash basis

Local government revenue data are not available.

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

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

Table ‎5.15. Mongolia: Details of non-tax revenue

Billion MNT

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total non-tax revenue			639	1 214	1 207	1 486	1 628	1 476	1 904	3 545
Grants			38	77	62	89	88	166	160	300
Property income			320	470	482	670	793	585	678	2 456
Rents and royalties			265	466	446	593	766	564	649	1 979
Interest and dividends			55	4	36	77	27	21	29	477
Other property income			0	0	0	0	0	0	0	0
Sales of goods and services			33	118	150	170	158	80	128	21
Fines, penalties and forfeits			36	193	75	113	160	219	218	260
Miscellaneous and unidentified revenue			211	355	438	445	427	425	720	509
Total tax and non-tax revenue			3 109	5 781	7 211	9 275	10 661	9 363	12 628	17 018

Note: .. Not available

Year ending 31st December.

Data are on a cash basis.

Source: Ministry of Finance, Mongolia.

Table ‎5.16. Nauru: Details of non-tax revenue

Thousand AUD

	1997	2000	2010	2016	2017	2018	2019	2020	2021	2022
Total non-tax revenue				118 508	136 159	169 334	173 363	194 077	151 518	133 750
Grants				30 900	33 300	21 100	32 000	79 000	41 900	36 300
Property income				48 042	48 170	73 684	76 021	63 006	58 942	71 948
Rents and royalties				46 910	47 111	72 492	73 771	60 284	58 292	51 606
Fishing days, licences and support vessels				46 897	46 363	71 374	73 279	59 798	58 199	51 256
DCA Air navigation and rental fees				13	748	1 118	492	486	94	351
Interest and dividends				1 132	1 059	1 192	2 250	2 722	650	20 341
Other property income				0	0	0	0	0	0	0
Sales of goods and services				33 591	49 802	57 661	46 399	31 006	31 878	11 879
Visa Fees RPB				27 844	28 357	20 282	21 113	5 772	5 061	5 079
DJBC Operations				3 740	2 657	5 450	3 370	4 212	5 089	4 225
Other sales of goods and services				2 007	18 788	31 929	21 916	21 022	21 727	2 575
Fines, penalties and forfeits				0	0	0	0	0	0	133
Miscellaneous and unidentified revenue				5 975	4 887	16 889	18 943	21 066	18 799	13 490
Total tax and non-tax revenue				139 967	178 246	225 899	253 385	275 091	227 569	200 513

Note: .. Not available

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

Grants: Data are sourced from IMF Article IV reports. Data for 2022 is IMF estimate.

Source: Nauru Revenue Office; Grant data are taken from the IMF World Economic Outlook.

Table ‎5.17. Pakistan: Details of non-tax revenue

Million PKR

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total non-tax revenue				992 753	795 687	456 611	1 554 602	1 191 549	1 142 036	1 258 865
Grants				25 278	36 954	33 023	33 483	31 000	32 000	49 000
Property income				494 498	465 532	236 268	1 305 300	893 944	829 425	840 255
Rents and royalties				63 724	71 230	109 611	97 528	84 250	121 743	171 125
Interest and dividends				430 774	394 302	126 657	1 207 772	809 694	707 682	669 130
Other property income				0	0	0	0	0	0	0
Sales of goods and services				87 828	28 710	38 645	32 165	27 900	38 880	55 628
Fines, penalties and forfeits				0	0	0	0	0	0	0
Miscellaneous and unidentified revenue				385 149	264 491	148 675	183 654	238 705	241 731	313 982
Total tax and non-tax revenue				4 962 001	5 264 969	4 933 747	6 305 651	6 934 370	8 067 383	9 682 505

Note: .. Not available

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

The data are on a cash basis.

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

NTR_A: Grants data are sourced from the IMF Article IV report. Data for 2020 is IMF estimate. Data for 2021 and 2022 are IMF projections.

Source: Pakistan Bureau of Statistics; International Monetary Fund.

Table ‎5.18. Papua New Guinea: Details of non-tax revenue

Million PGK

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Total non-tax revenue			1 826	1 946	2 384	3 609	2 762	2 291	2 731	2 085
Grants			1 391	820	1 440	1 836	1 776	1 425	2 088	1 472
Property income			341	911	861	1 064	529	741	552	514
Rents and royalties			0	0	19	30	28	23	21	34
Interest and dividends			341	911	842	1 033	501	719	531	480
Dividends			40	455	279	380	120	150	150	180
Mining and Petroleum Dividends			299	456	562	653	381	569	381	300
SWF Receipts			0	0	0	0	0	0	0	0
Interests and fees from lending			1	0	0	0	0	0	0	0
Other property income			0	0	0	0	0	0	0	0
Sales of goods and services			0	0	63	32	37	9	11	8
Fines, penalties and forfeits			0	0	2	2	2	3	1	0
Miscellaneous and unidentified revenue			95	215	18	676	418	113	79	90
Total tax and non-tax revenue			8 400	11 088	11 525	14 085	13 680	12 093	13 860	18 538

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

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

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

Table ‎5.19. Philippines: Details of non-tax revenue

Million PHP

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total non-tax revenue				269 811	282 157	335 203	382 021	416 503	331 796	402 261
Grants				78	39	51	259	241	354	1 108
Property income				118 125	119 286	136 616	171 884	242 368	150 303	184 834
Rents and royalties				2 045	2 323	2 389	2 744	3 430	4 441	3 963
Interest and dividends				0	0	0	0	0	0	0
Other property income				116 080	116 963	134 227	169 140	238 938	145 862	180 871
Sales of goods and services				72 456	76 590	91 329	96 055	58 397	69 583	102 537
Fines, penalties and forfeits				0	0	0	0	0	0	0
Miscellaneous and unidentified revenue				79 152	86 242	107 206	113 822	115 497	111 556	113 781
Total tax and non-tax revenue				2 725 972	3 060 841	3 512 185	3 907 122	3 619 818	3 837 607	4 451 968

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

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

Source: Department of Finance of the Philippines.

Table ‎5.20. Samoa: Details of non-tax revenue

Million WST

	1997	2000	2010	2016	2017	2018	2019	2020	2021	2022
Total non-tax revenue			157	100	120	135	255	249	270	199
Grants			105	41	61	46	179	148	188	116
Property income			8	6	7	22	12	33	30	16
Rents and royalties			1	1	2	3	2	1	0	0
Interest and dividends			7	6	6	18	10	32	30	16
Other property income			0	0	0	0	0	0	0	0
Sales of goods and services			31	41	40	67	63	67	51	67
Administrative fees			28	28	24	38	30	26	12	34
Incidental sales by nonmarket establishments			2	13	17	30	32	41	40	33
Fines, penalties and forfeits			1	11	11	0	1	1	1	1
Miscellaneous and unidentified revenue			11	0	0	0	0	0	0	0
Total tax and non-tax revenue			498	614	643	706	818	791	825	873

Note: .. Not available

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

The data are on a cash basis.

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

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

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

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

Source: Bureau of Statistics of Samoa.

Table ‎5.21. Singapore: Details of non-tax revenue

Million SGD

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total non-tax revenue	17 088	13 126	11 644	19 812	25 597	22 206	36 612	22 733	23 113	25 634
Grants	0	0	0	0	0	0	0	0	0	0
Property income	11 154	10 521	8 348	10 865	17 428	16 106	31 391	17 915	16 756	18 808
Rents and royalties				1 319	1 284	1 436	1 408	1 150	1 369	1 482
Interest and dividends				9 547	16 144	14 670	29 983	16 765	15 387	17 327
Other property income
Sales of goods and services	4 921	1 455	2 844	8 152	7 425	5 284	4 530	3 785	5 091	5 876
Fines, penalties and forfeits	187	136	226	289	367	386	336	544	368	352
Miscellaneous and unidentified revenue	826	1 014	226	506	378	430	354	489	898	598
Total tax and non-tax revenue	42 715	38 813	53 492	78 511	91 960	88 409	104 257	84 142	97 874	108 342

Note: .. Not available

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

The data are on a cash basis.

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

Source: Ministry of Finance of Singapore.

Table ‎5.22. Sri Lanka: Details of non-tax revenue

Million LKR

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total non-tax revenue			98 321	211 822	146 444	194 928	134 898	124 348	131 173	224 042
Grants			16 909	7 496	8 031	12 486	7 909	5 348	6 740	33 405
Property income			54 318	117 986	61 393	64 968	41 676	48 929	52 069	65 425
Rents and royalties			0	0	0	0	0	0	0	0
Interest and dividends			54 318	117 986	61 393	64 968	41 676	48 929	52 069	65 425
Interest			8 017	4 826	7 395	8 140	13 819	7 297	6 466	7 326
Profit and dividends			31 301	108 160	53 998	41 828	27 857	17 624	30 591	28 092
Central bank profit transfers			15 000	5 000	0	15 000	0	24 009	15 012	30 007
Other property income			0	0	0	0	0	0	0	0
Sales of good and services			24 972	83 586	71 025	110 793	78 611	59 425	47 735	95 911
Fines, penalties and forfeits			0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue			2 122	2 754	5 995	6 681	6 701	10 646	24 630	29 300
Total tax and non-tax revenue			834 190	1 693 557	1 839 562	1 932 461	1 898 808	1 373 309	1 463 810	2 012 589

Note: .. Not available

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

The data are on a cash basis.

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

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

Table ‎5.23. Thailand: Details of non-tax revenue

Million THB

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Total non-tax revenue		213 907	353 402	484 461	542 953	614 782	628 724	628 860	580 355	574 477
Grants		1 884	2 081	1 450	2 415	2 401	1 584	1 449	2 017	2 139
Property income		123 417	191 289	306 528	300 896	311 258	331 924	335 508	294 277	288 272
Rents and royalties		26 417	46 429	88 895	75 554	78 839	83 980	73 199	64 791	75 586
Interest and dividends		51 459	144 442	217 633	225 343	232 420	247 943	262 310	229 485	212 687
Other property income		45 542	418	0	0	0	0	0	0	0
Sales of goods and services		62 427	103 797	127 522	174 056	220 257	202 720	208 977	179 415	199 098
Fines, penalties and forfeits		4 815	9 197	13 287	14 095	17 733	19 330	15 416	10 032	8 569
Miscellaneous and unidentified revenue		21 364	47 037	35 672	51 491	63 133	73 165	67 509	94 614	76 399

Note.. Not available

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

The data are on a cash basis.

Source: Ministry of Finance in Thailand.

Table ‎5.24. Tokelau: Details of non-tax revenue

Thousand NZD

	2000	2005	2010	2016	2017	2018	2019	2020	2021	2022
Total non-tax revenue			14 836	35 088	31 507	37 212	34 780	34 562	31 206	29 059
Grants			13 115	12 000	11 010	13 500	15 538	12 500	12 500	12 500
New Zealand Budgetary Grants			13 115	12 000	11 010	13 500	15 538	12 500	12 500	12 500
External donor funding			0	0	0	0	0	0	0	0
Property income			1 051	22 340	19 726	22 335	17 810	20 614	17 433	15 245
Rents and royalties			955	21 866	18 909	21 684	17 259	20 573	17 365	15 025
Tokelau EEZ Revenues			955	21 866	18 909	21 684	17 259	20 573	17 365	15 025
Interest and dividends			96	474	817	651	551	41	68	220
Other property income			0	0	0	0	0	0	0	0
Sales of goods and services			670	748	771	1 377	1 432	1 448	1 273	1 314
Handicrafts & Tourism (ENDRE)			0	4	7	7	10	6	5	1
Commemorative coins			0	0	0	115	32	292	115	9
Stamp sales			0	0	0	0	5	2	11	0
Transport - Boatfares			117	174	243	295	215	29	34	96
Transport - Freights Payments			409	430	398	618	649	584	657	585
Transport - Sale of Assets			1	10	0	4	0	19	19	31
Charter fees			10	0	0	171	323	381	310	402
Postage			3	0	0	0	0	0	0	0
Registry Certificates: Birth & Death			1	4	5	10	4	2	1	10
Service Fees			45	37	31	73	82	68	58	66
Miscellaneous Revenues			1	0	0	3	51	5	1	26
Revenue - Debt Recovery (MISC)			0	2	0	0	0	0	0	10
Gains - Sale of Assets (Vehicles)			0	19	0	0	0	0	0	11
House Rental Subsidies			46	55	74	62	51	56	52	55
Tokelau Savings Bank Passbook Fees			0	1	0	1	1	1	1	0
Tokelau Higano: accommodation			37	12	13	18	9	3	9	12
Fines, penalties and forfeits			0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue			0	0	0	0	0	0	0	0
Total tax and non-tax revenue			16 530	37 264	34 025	40 055	37 820	37 841	34 648	32 346

Note: .. Not available

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

The data are on a cash basis.

Source: Tokelau National Statistics Office.

Table ‎5.25. Vanuatu: Details of non-tax revenue

Million VUV

	2000	2010	2016	2017	2018	2019	2020	2021	2022
Total non-tax revenue	388	5 619	8 340	13 470	19 984	26 064	24 810	17 040	10 597
Grants	373	4 431	4 551	7 032	7 807	11 113	8 143	6 996	979
Property income	0	0	0	0	0	0	0	0	0
Rents and royalties
Interest and dividends
Other property income
Sales of goods and services	0	0	0	0	0	0	0	0	0
Fines, penalties and forfeits	0	0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue	15	1 187	3 789	6 438	12 177	14 950	16 667	10 044	9 618
Total tax and non-tax revenue	6 486	16 708	21 664	29 719	37 960	44 318	39 542	28 583	29 579

Note: .. Not available

Year ending 31st December.

Source: Department of Finance and Treasury of Vanuatu.

Table ‎5.26. Viet Nam: Details of non-tax revenue

Billion VND

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Total non-tax revenue		65 965	122 514	272 776	420 566	477 639	501 884	522 133	478 223	524 040
Grants		3 789	11 868	11 844	7 910	7 780	5 133	4 808	17 185	8 136
Property income		21 236	26 316	29 110	32 822	38 195	36 768	30 180	34 763	43 653
Rents and royalties		21 236	26 316	29 110	32 822	38 195	36 768	30 180	34 763	43 653
Interest and dividends		0	0	0	0	0	0	0	0	0
Other property income		0	0	0	0	0	0	0	0	0
Sales of goods and services		22 365	66 702	113 628	216 679	245 849	266 196	282 932	293 723	332 877
Fees and charges		4 918	11 347	27 200	36 062	37 530	41 011	35 109	34 870	41 085
Land rents		2 287	5 987	17 434	27 432	31 064	33 829	36 538	40 193	42 176
Revenue from land user right assignment		15 160	49 368	68 994	125 287	147 815	157 448	174 359	186 047	209 020
Lottery revenue		0	0	0	27 898	29 440	33 908	36 926	32 612	40 596
Fines, penalties and forfeits		0	0	0	0	0	0	0	0	0
Miscellaneous and unidentified revenue		18 575	17 628	118 194	163 155	185 815	193 787	204 213	132 553	139 374
Total tax and non-tax revenue		238 687	588 430	998 217	1288 665	1431 660	1553 611	1510 579	1591 411	1815 470

Note: .. Not available

Year ending 31st December.

The data are on a cash basis.

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

Source: General Statistics Office Viet Nam.