Total tax and non-tax revenue | | 20 462 | 26 606 | 27 797 | 32 675 | 30 496 | 37 305 | 34 881 | 42 685 | 42 361 | 49 269 | 44 486 |
Total tax and non-tax revenue | Total tax revenue | | 5 660 | 8 918 | 10 816 | 13 487 | 14 092 | 14 707 | 16 718 | 18 416 | 19 523 | 22 404 | 21 746 |
Total tax revenue | 1000 Taxes on income, profits and capital gains | | 3 282 | 5 984 | 6 925 | 7 410 | 7 667 | 9 192 | 9 610 | 10 337 | 10 355 | 11 167 | 11 240 |
1000 Taxes on income, profits and capital gains | 1100 Of individuals | | 387 | 567 | 705 | 925 | 1 112 | 1 281 | 1 536 | 1 764 | 953 | 1 335 | 1 543 |
1100 Of individuals | 1110 On income and profits of individuals | | 387 | 567 | 705 | 925 | 1 112 | 1 281 | 1 536 | 1 764 | 953 | 1 335 | 1 543 |
1110 On income and profits of individuals | Salary income | | .. | .. | .. | .. | .. | .. | .. | 1 617 | 696 | 1 111 | 1 270 |
Rental income | | .. | .. | .. | .. | .. | .. | .. | 32 | 34 | 37 | 43 |
Dividends and interest | | .. | .. | .. | .. | .. | .. | .. | 92 | 125 | 106 | 122 |
Other income | | .. | .. | .. | .. | .. | .. | .. | 23 | 97 | 80 | 108 |
1120 On capital gains of individuals | | .. | .. | .. | .. | .. | .. | .. | 0 | 0 | 0 | 0 |
1200 Corporate | | 2 894 | 5 417 | 6 220 | 6 485 | 6 555 | 7 911 | 8 074 | 8 573 | 9 402 | 9 832 | 9 697 |
1200 Corporate | 1210 On profits of corporates | | 2 894 | 5 417 | 6 220 | 6 485 | 6 555 | 7 911 | 8 074 | 8 573 | 9 402 | 9 832 | 9 697 |
1210 On profits of corporates | Corporate income tax | | 2 341 | 4 710 | 5 110 | 5 186 | 4 864 | 6 127 | 6 489 | 7 430 | 8 149 | 9 014 | 9 022 |
Corporate income tax | Druk Holdings and Investments (DHI) | | 228 | 1 328 | 1 372 | 1 328 | 893 | 1 615 | 1 569 | .. | .. | .. | .. |
Druk Green Power Corporation Limited (DGPC) | | 922 | 1 975 | 1 953 | 1 704 | 1 801 | 2 312 | 2 134 | .. | .. | .. | .. |
Bhutan Power Corporation Limited (BPC) | | 247 | 245 | 346 | 313 | 296 | 336 | 415 | .. | .. | .. | .. |
Others | | 944 | 1 162 | 1 439 | 1 842 | 1 874 | 1 865 | 2 370 | .. | .. | .. | .. |
Business income tax | | 553 | 707 | 1 110 | 1 299 | 1 691 | 1 784 | 1 585 | 1 143 | 1 254 | 818 | 674 |
1220 On capital gains of corporates | | 0 | 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 | 0 |
2000 Social security contributions | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
3000 Taxes on payroll and workforce | | 71 | 93 | 105 | 131 | 146 | 157 | 32 | 57 | -80 | -9 | 74 |
3000 Taxes on payroll and workforce | Health contribution | | 71 | 93 | 105 | 131 | 146 | 157 | 32 | 57 | -80 | -9 | 74 |
4000 Taxes on property | | 10 | 10 | 6 | 3 | 4 | 6 | 8 | 67 | 55 | 34 | 33 |
4000 Taxes on property | 4100 Recurrent taxes on immovable property | | 10 | 10 | 6 | 3 | 4 | 6 | 8 | 4 | 3 | 7 | 7 |
4100 Recurrent taxes on immovable property | 4110 Households recurrent taxes on immovable property | | 10 | 10 | 6 | 3 | 4 | 6 | 8 | 4 | 3 | 7 | 7 |
4120 Other than households recurrent taxes on immovable property | | 0 | 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 | 0 |
4300 Estate, inheritance and gift taxes | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4400 Taxes on financial and capital transactions | | .. | .. | .. | .. | .. | .. | .. | 63 | 52 | 28 | 25 |
4500 Non-recurrent taxes on property | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4600 Other recurrent taxes on property except 4100 and 4200 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5000 Taxes on goods and services | | 2 280 | 2 815 | 3 760 | 5 919 | 6 257 | 5 335 | 7 048 | 7 954 | 9 192 | 11 212 | 10 399 |
5000 Taxes on goods and services | 5100 Taxes on production, sale, transfer, etc | | 2 280 | 2 815 | 3 760 | 5 919 | 6 257 | 5 335 | 7 048 | 7 663 | 8 848 | 10 816 | 9 978 |
5100 Taxes on production, sale, transfer, etc | 5110 General taxes | | 918 | 1 192 | 1 636 | 2 392 | 2 171 | 2 163 | 3 060 | 3 575 | 3 796 | 4 270 | 4 714 |
5110 General taxes | 5111 Value added taxes | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5112 Sales tax | | 918 | 1 192 | 1 636 | 2 392 | 2 171 | 2 163 | 3 060 | 3 575 | 3 796 | 4 270 | 4 714 |
5112 Sales tax | Goods and commodities | | .. | .. | .. | .. | .. | .. | .. | 1 979 | 1 710 | 1 315 | 1 370 |
Beer | | .. | .. | .. | .. | .. | .. | .. | 767 | 952 | 1 137 | 1 212 |
Vehicles | | .. | .. | .. | .. | .. | .. | .. | 0 | 0 | 540 | 643 |
Petroleum products | | .. | .. | .. | .. | .. | .. | .. | 234 | 434 | 414 | 522 |
Hotels and restaurants | | .. | .. | .. | .. | .. | .. | .. | 318 | 393 | 448 | 500 |
Telecom services | | .. | .. | .. | .. | .. | .. | .. | 178 | 179 | 223 | 252 |
Cement | | .. | .. | .. | .. | .. | .. | .. | 50 | 70 | 92 | 97 |
Aerated water | | .. | .. | .. | .. | .. | .. | .. | 26 | 35 | 76 | 94 |
Entertainment services | | .. | .. | .. | .. | .. | .. | .. | 23 | 23 | 26 | 25 |
5113 Other | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5120 Taxes on specific goods and services | | 1 362 | 1 623 | 2 124 | 3 527 | 4 086 | 3 172 | 3 987 | 4 088 | 5 052 | 6 546 | 5 264 |
5120 Taxes on specific goods and services | 5121 Excises | | 1 041 | 1 263 | 1 605 | 2 837 | 3 482 | 2 556 | 2 687 | 2 483 | 3 580 | 4 834 | 3 406 |
5121 Excises | Distillery products | | 140 | 187 | 321 | 492 | 482 | 461 | 481 | 539 | 663 | 885 | 906 |
Excise duty refund from India | | 900 | 1 076 | 1 284 | 2 345 | 3 000 | 2 096 | 2 206 | 1 944 | 2 917 | 3 949 | 2 500 |
5122 Profits of fiscal monopolies | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5123 Customs and import duties | | 295 | 331 | 483 | 648 | 560 | 564 | 1 242 | 1 605 | 1 472 | 1 712 | 1 704 |
5123 Customs and import duties | Customs duty on goods and commodities and customs service charge | | .. | .. | .. | .. | .. | .. | .. | 597 | 563 | 773 | 678 |
Fuel | | .. | .. | .. | .. | .. | .. | .. | 348 | 411 | 405 | 525 |
Motor vehicles | | .. | .. | .. | .. | .. | .. | .. | 659 | 499 | 534 | 501 |
5124 Taxes on exports | | 0 | 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 | 0 |
5126 Taxes on specific services | | 26 | 29 | 35 | 42 | 44 | 51 | 59 | 0 | 0 | 0 | 154 |
5127 Other taxes on internat. trade and transactions | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5128 Other taxes | | 0 | 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 | 0 |
5200 Taxes on use of goods and perform activities | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 291 | 344 | 395 | 422 |
5200 Taxes on use of goods and perform activities | 5210 Recurrent taxes on use of goods and perform activities | | .. | .. | .. | .. | .. | .. | .. | 259 | 303 | 323 | 351 |
5210 Recurrent taxes on use of goods and perform activities | 5211 Recurrent taxes paid by households: motor vehicles | | .. | .. | .. | .. | .. | .. | .. | 172 | 198 | 214 | 238 |
5212 Recurrent taxes paid by others: motor vehicles | | .. | .. | .. | .. | .. | .. | .. | 0 | 0 | 0 | 0 |
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles | | .. | .. | .. | .. | .. | .. | .. | 87 | 105 | 110 | 114 |
5220 Non-recurrent taxes on use of goods and perform activities | | .. | .. | .. | .. | .. | .. | .. | 32 | 41 | 72 | 70 |
5300 Unallocable between 5100 and 5200 | | .. | .. | .. | .. | .. | .. | .. | 0 | 0 | 0 | 0 |
6000 Other taxes | | 17 | 16 | 20 | 22 | 19 | 17 | 20 | 0 | 0 | 0 | 0 |
Total non-tax revenue | | 14 802 | 17 689 | 16 981 | 19 188 | 16 404 | 22 598 | 18 163 | 24 270 | 22 838 | 26 865 | 22 740 |
Total non-tax revenue | Non-tax revenue: Grants | | 6 575 | 11 119 | 10 498 | 12 502 | 9 563 | 14 236 | 9 955 | 14 890 | 12 987 | 14 847 | 10 516 |
Non-tax revenue: Property income | | 4 944 | 5 841 | 5 627 | 5 949 | 6 083 | 7 573 | 7 288 | 8 295 | 8 748 | 10 763 | 10 838 |
Non-tax revenue: Property income | Non-tax revenue: Rents and royalties | | 757 | 681 | 711 | 1 115 | 1 231 | 1 382 | 1 564 | 1 565 | 1 938 | 3 855 | 4 640 |
Non-tax revenue: Interest and dividends | | 4 186 | 5 160 | 4 915 | 4 834 | 4 852 | 6 191 | 5 724 | 6 729 | 6 810 | 6 907 | 6 198 |
Non-tax revenue: Interest and dividends | Druk Holding and Investments (DHI) dividends | | 0 | 1 444 | 1 470 | 1 500 | 1 552 | 1 800 | 1 812 | 3 781 | 4 037 | 4 020 | 3 349 |
DGPC dividends | | 1 597 | 1 570 | 1 519 | 1 439 | 1 479 | 1 969 | 1 877 | 0 | 0 | 0 | 0 |
Other dividends | | 318 | 5 | 8 | 8 | 5 | 10 | 4 | 5 | 5 | 41 | 57 |
Net surplus transfers from the Royal Monetary Authority (RMA) | | 576 | 447 | 187 | 223 | 0 | 0 | 0 | 789 | 874 | 1 001 | 1 550 |
Interest receipt from corporations | | 1 695 | 1 694 | 1 731 | 1 664 | 1 816 | 2 412 | 2 031 | 2 155 | 1 895 | 1 846 | 1 242 |
Non-tax revenue: Other property income | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Non-tax revenue: Sales of good and services | | 3 250 | 698 | 838 | 669 | 674 | 707 | 805 | 993 | 1 026 | 1 148 | 1 186 |
Non-tax revenue: Fines, penalties and forfeits | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 92 | 77 | 108 | 200 |
Non-tax revenue: Miscellaneous and unidentified revenue | | 34 | 32 | 19 | 69 | 84 | 81 | 115 | 0 | 0 | 0 | 0 |