Key statistical conceptYear ending 31st December. The data are on a cash basis. Figures exclude tax revenues collected by sub-national governments as the data are not available.
Heading 1210: The Financial Sector Recovery Levy was introduced in 2021 as a tax on bank profits to raise revenue for financial sector reforms.
Heading 2000: The data are not available from 2000 to 2007.
Heading 4000: Property tax is levied annually by local authorities and is not available for this report.
Heading 5111: The national health insurance levy is a tax on goods and services whose funds are allocated to the National Health Insurance Scheme (NHIS). For 2019, the division of GETFund Levy revenues between domestic and external collections are estimates based on programmed budget figures. The COVID-19 Health Recovery Levy was a special levy introduced in 2021 on goods and services outside of a set of exempted goods and services to support COVID-19 expenditures and related matters.
Heading 5211: The Energy Sector Recovery levy and the Sanitation and Pollution Levy are both excise taxes on fuel that were introduced in 2021.
Figures exclude non-tax revenues collected by sub-national governments as the data are not available. Revenues for MDAs (Municipalities, Departments and Agencies) and MMDAs (Metropolitan, Municipal and District Assemblies) contain a mixture of revenues collected at the local level, and revenues collected at a federal level. These are reported as revenues to the central government.
The yield from budget capping policy results from the passing of the Earmarked Funds and Capping Realignment Bill into law in 2017.