Total tax and non-tax revenue | | 81 033.924 | 119 971.779 | 152 609.761 | 169 299.8 | 214 023.862 | 258 345.685 | 273 191.723 | 258 832.242 | 473 391.321 | 522 418.934 | 609 438.048 | 763 358.911 | 998 258.332 | 1 007 256.93 | 1 132 529.587 | 1 227 747.394 |
Total tax and non-tax revenue | Total tax revenue | | 51 182.507 | 61 620.111 | 79 391.714 | 99 628.901 | 124 263.115 | 152 744.406 | 187 470.713 | 199 341.804 | 284 169.658 | 409 457.984 | 485 326.013 | 604 221.318 | 795 784.047 | 880 894.526 | 986 710.3 | 1 044 515.996 |
Total tax revenue | 1000 Taxes on income, profits and capital gains | | 21 837.302 | 26 042.765 | 33 725.42 | 40 069.099 | 51 587.855 | 67 575.926 | 82 753.72 | 90 734.458 | 131 759.155 | 183 315.615 | 236 126.331 | 292 728.556 | 386 078.168 | 423 259.059 | 460 724.261 | 506 568.083 |
1000 Taxes on income, profits and capital gains | 1100 Taxes on income, profits and capital gains of individuals | | 12 152.072 | 14 735.555 | 17 543.796 | 23 240.787 | 28 838.685 | 36 524.884 | 45 274.454 | 49 429.877 | 72 269.593 | 101 901.992 | 139 074.082 | 186 750.583 | 224 333.908 | 256 575.732 | 302 060.72 | 335 990.94 |
1100 Taxes on income, profits and capital gains of individuals | 1110 On income and profits of individuals | | 12 152.072 | 14 735.555 | 17 543.796 | 23 240.787 | 28 838.685 | 36 524.884 | 45 274.454 | 49 429.877 | 72 269.593 | 101 901.992 | 139 074.082 | 186 750.583 | 224 333.908 | 256 575.732 | 302 060.72 | 335 990.94 |
1110 On income and profits of individuals | Pay as you earn tax (PAYE) | | 11 097.672 | 13 504.634 | 16 017.658 | 21 353.821 | 25 842.976 | 32 849.406 | 40 293.995 | 45 099.637 | 65 116.807 | 91 442.031 | 126 367.065 | 166 855.436 | 199 314.604 | 228 697.361 | 269 244.082 | 296 369.904 |
Fringe benefits | | 843.867 | 955.76 | 1 010.779 | 1 137.847 | 1 365.718 | 1 674.905 | 1 770.832 | 1 976.813 | 2 908.173 | 4 495.025 | 5 349.821 | 7 505.692 | 8 981.436 | 10 749.306 | 12 110.927 | 11 947.016 |
Non-resident tax | | 196.333 | 203.911 | 485.062 | 505.672 | 590.492 | 835.263 | 1 572.537 | 1 124.77 | 1 736.502 | 3 319.788 | 4 585.053 | 8 488.219 | 13 153.145 | 13 116.343 | 16 350.344 | 22 479.065 |
Dividends | | 14.2 | 71.25 | 30.296 | 243.447 | 1 039.5 | 1 165.31 | 1 637.09 | 1 228.657 | 2 508.111 | 2 645.147 | 2 772.143 | 3 901.236 | 2 884.723 | 4 012.722 | 4 355.366 | 5 194.956 |
1120 On capital gains of individuals | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1200 Taxes on income, profits and capital gains of corporates | | 9 685.23 | 11 307.211 | 16 181.624 | 16 828.312 | 22 749.17 | 31 051.042 | 37 479.266 | 41 304.582 | 59 489.562 | 81 413.623 | 97 052.249 | 105 977.973 | 161 744.26 | 166 683.328 | 158 663.541 | 170 577.143 |
1200 Taxes on income, profits and capital gains of corporates | 1210 On profits of corporates | | 9 685.23 | 11 307.211 | 16 181.624 | 16 828.312 | 22 749.17 | 31 051.042 | 37 479.266 | 41 304.582 | 59 489.562 | 81 413.623 | 97 052.249 | 105 977.973 | 161 744.26 | 166 683.328 | 158 663.541 | 170 577.143 |
1210 On profits of corporates | Company assessments | | 1 983.537 | 2 321.319 | 2 642.786 | 2 990.054 | 3 786.693 | 6 980.651 | 5 682.616 | 5 670.496 | 6 279.016 | 8 092.321 | 14 186.456 | 14 752.802 | 21 124.894 | 28 857.715 | 19 619.188 | 16 368.515 |
Provisional corporate income tax | | 3 957.005 | 5 207.243 | 6 743.896 | 8 573.897 | 12 633.299 | 16 253.35 | 15 106.897 | 19 338.588 | 30 485.865 | 39 606.174 | 43 722.809 | 42 897.468 | 64 655.627 | 64 986.625 | 55 935.786 | 65 470.331 |
Withholding tax on corporations | | 3 744.688 | 3 778.649 | 6 794.942 | 5 264.361 | 6 329.177 | 7 817.041 | 16 689.753 | 16 295.497 | 22 724.681 | 33 715.128 | 39 142.983 | 48 327.703 | 64 040.528 | 72 838.988 | 83 108.567 | 88 738.297 |
Capital gains tax | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11 923.211 | 0 | 0 | 0 |
1220 On capital gains of corporates | | 0 | 0 | 0 | 0 | 0 | 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 | 0 | 0 | 0 | 0 | 0 |
2000 Social security contributions (SSC) | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
3000 Taxes on payroll and workforce | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5000 Taxes on goods and services | | 29 263.243 | 35 511.359 | 45 595.283 | 59 471.369 | 72 547.643 | 84 865.178 | 104 390.854 | 108 218.954 | 151 870.815 | 225 686.992 | 248 645.566 | 310 922.456 | 408 049.679 | 457 222.889 | 525 272.5 | 537 055.241 |
5000 Taxes on goods and services | 5100 Taxes on production, sale, transfer, etc | | 29 263.243 | 35 511.359 | 45 595.283 | 59 471.369 | 72 547.643 | 84 865.178 | 104 390.854 | 108 218.954 | 151 870.815 | 225 686.992 | 248 645.566 | 310 922.456 | 408 049.679 | 457 222.889 | 525 272.5 | 535 784.69 |
5100 Taxes on production, sale, transfer, etc | 5110 General taxes on goods and services | | 14 216.325 | 17 677.068 | 24 023.327 | 30 509.269 | 34 708.545 | 38 750.526 | 49 745.967 | 56 678.758 | 75 131.449 | 120 887.673 | 137 551.148 | 166 780.988 | 220 278.32 | 247 657.794 | 287 973.969 | 294 434.364 |
5110 General taxes on goods and services | 5111 Value added taxes | | 14 216.325 | 17 677.068 | 24 023.327 | 30 509.269 | 34 708.545 | 38 750.526 | 49 742.589 | 56 672.112 | 75 125.338 | 120 878.177 | 137 538.69 | 166 760.899 | 220 265.542 | 247 631.621 | 287 926.216 | 294 407.619 |
5111 Value added taxes | VAT revenues (domestic) | | 6 879.851 | 9 110.515 | 12 027.37 | 14 481.172 | 18 625.108 | 21 931.571 | 27 006.525 | 31 095.164 | 40 805.444 | 56 454.125 | 67 149.226 | 75 726.857 | 108 063.503 | 132 750.141 | 163 852.158 | 176 801.135 |
VAT on imports | | 8 278.707 | 10 546.606 | 14 071.27 | 18 628.061 | 20 261.762 | 22 482.206 | 27 244.381 | 30 251.23 | 41 387.306 | 69 595.037 | 80 007.482 | 99 899.915 | 129 668.445 | 139 080.425 | 152 835.464 | 138 453.344 |
VAT refunds | | -942.233 | -1 980.053 | -2 075.314 | -2 599.965 | -4 178.325 | -5 663.251 | -4 508.317 | -4 674.283 | -7 067.412 | -5 170.984 | -9 618.018 | -8 865.874 | -17 466.405 | -24 198.946 | -28 761.406 | -20 846.86 |
5112 Sales tax | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5113 Other (than value added and sales tax) | | 0 | 0 | 0 | 0 | 0 | 0 | 3.378 | 6.647 | 6.111 | 9.496 | 12.458 | 20.09 | 12.778 | 26.173 | 47.754 | 26.745 |
5113 Other (than value added and sales tax) | Turnover tax | | .. | .. | .. | .. | .. | .. | 3.378 | 6.647 | 6.111 | 9.496 | 12.458 | 20.09 | 12.778 | 26.173 | 47.754 | 26.745 |
5120 Taxes on specific goods and services | | 15 046.918 | 17 834.291 | 21 571.956 | 28 962.1 | 37 839.098 | 46 114.652 | 54 644.887 | 51 540.195 | 76 739.366 | 104 799.319 | 111 094.418 | 144 141.468 | 187 771.359 | 209 565.095 | 237 298.531 | 241 350.326 |
5120 Taxes on specific goods and services | 5121 Excises | | 8 096.885 | 10 055.417 | 12 219.908 | 17 041.469 | 24 268.665 | 31 121.856 | 37 156.56 | 33 592.409 | 43 969.922 | 63 738.095 | 64 856.078 | 91 579.865 | 117 941.434 | 133 326.223 | 149 006.417 | 156 677.959 |
5121 Excises | Local excise taxes | | 1 293.732 | 1 537.953 | 1 858.931 | 2 468.942 | 4 980.353 | 5 804.926 | 7 758.654 | 8 270.514 | 8 909.403 | 13 746.257 | 15 368.005 | 19 859.719 | 28 388.907 | 32 207.803 | 36 215.019 | 40 042.37 |
Excise taxes on imports | | 5 401.423 | 6 768.878 | 8 256.71 | 11 315.32 | 13 977.461 | 14 232.663 | 17 414.911 | 14 286.856 | 19 629.501 | 28 511.447 | 26 418.695 | 29 980.62 | 41 714.066 | 48 543.549 | 55 171.587 | 52 302.267 |
Road Levy (fuel tax) | | 1 401.73 | 1 748.586 | 2 104.266 | 3 257.207 | 5 310.851 | 7 507.127 | 7 795.423 | 6 051.724 | 7 276.088 | 8 281.071 | 9 311.561 | 19 618.591 | 24 002.416 | 26 277.305 | 31 218.327 | 38 464.872 |
Road tax (fuel tax) | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 147.211 | 3 617.34 | 3 836.72 | 4 425.287 | 4 716.572 | 5 579.723 | 6 662.172 | 7 047.578 |
Rural Electrification Levy (fuel tax) | | 0 | 0 | 0 | 0 | 0 | 3 577.141 | 3 546.598 | 3 880.55 | 5 816.332 | 8 367.54 | 8 680.889 | 16 254.941 | 17 529.852 | 18 950.074 | 17 781.146 | 16 588.245 |
Storage Levy (fuel tax) | | 0 | 0 | 0 | 0 | 0 | 0 | 640.974 | 1 102.766 | 1 191.387 | 1 214.442 | 1 240.208 | 1 440.706 | 1 589.621 | 1 767.77 | 1 958.165 | 2 232.628 |
5122 Profits of fiscal monopolies | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5123 Customs and import duties | | 6 950.033 | 7 778.874 | 9 352.049 | 11 920.631 | 13 570.433 | 14 992.796 | 17 488.327 | 17 947.787 | 32 769.444 | 41 061.224 | 46 238.34 | 52 561.603 | 69 829.925 | 76 238.872 | 88 292.114 | 84 672.368 |
5123 Customs and import duties | Import duty | | 6 228.557 | 7 044.542 | 8 792.292 | 11 544.277 | 13 287.099 | 15 775.412 | 17 179.756 | 17 980.838 | 32 864.997 | 41 114.534 | 46 121.308 | 52 196.656 | 69 772.775 | 76 178.56 | 88 212.972 | 82 527.951 |
Prepayments collected on import duties | | 721.476 | 734.331 | 559.757 | 376.355 | 283.333 | -782.617 | 308.571 | -33.052 | -95.553 | -53.31 | 117.032 | 364.947 | 57.15 | 60.312 | 79.142 | 32.743 |
5124 Taxes on exports | | 0 | 0 | 0 | 0 | 0 | 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 | 0 | 0 | 0 | 0 | 0 |
5126 Taxes on specific services | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5128 Other taxes not included within 5121 to 5127 inclusive | | 0 | 0 | 0 | 0 | 0 | 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 | 0 | 0 | 0 | 0 | 0 |
5200 Taxes on use of goods and perform activities | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 270.551 |
5300 Unallocable between 5100 and 5200 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000 | | 81.961 | 65.987 | 71.011 | 88.433 | 127.618 | 303.301 | 326.139 | 388.392 | 539.688 | 455.377 | 554.116 | 570.306 | 1 656.2 | 412.577 | 713.539 | 892.671 |
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000 | 6100 Paid solely by business | | 81.961 | 65.987 | 71.011 | 88.433 | 127.618 | 303.301 | 326.139 | 388.392 | 539.688 | 455.377 | 554.116 | 570.306 | 1 656.2 | 412.577 | 713.539 | 892.671 |
6200 Other taxes not solely paid by business | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total tax revenues not including social security contributions | | 51 182.507 | 61 620.111 | 79 391.714 | 99 628.901 | 124 263.115 | 152 744.406 | 187 470.713 | 199 341.804 | 284 169.658 | 409 457.984 | 485 326.013 | 604 221.318 | 795 784.047 | 880 894.526 | 986 710.3 | 1 044 515.996 |
Total non-tax revenue | | 29 851.417 | 58 351.668 | 73 218.047 | 69 670.899 | 89 760.746 | 105 601.279 | 85 721.01 | 59 490.438 | 189 221.663 | 112 960.951 | 124 112.036 | 159 137.594 | 202 474.286 | 126 362.405 | 145 819.287 | 183 231.398 |
Total non-tax revenue | Non-tax revenue: Grants | | 24 226.959 | 49 670.25 | 64 837.582 | 59 806.194 | 75 979.745 | 78 448.478 | 64 329.075 | 42 814.543 | 175 765.122 | 79 183.196 | 79 391.591 | 131 007.134 | 147 705.526 | 70 155.158 | 109 255.358 | 114 705.43 |
Non-tax revenue: Grants | Grants from foreign governments - Current | | 6 884.993 | 9 152.457 | 13 918.184 | 9 439.296 | 14 766.123 | 18 782.425 | 17 043.875 | 18 076.394 | 69 839.591 | 25 054.69 | 20 769.18 | 12 323.482 | 8 961.777 | 0 | 0 | .. |
Grants from foreign governments - Capital | | 4 039.418 | 11 089.19 | 23 859.6 | 24 270.927 | 24 347.149 | 25 844.34 | 18 876.254 | 18 110.818 | 34 679.196 | 41 045.624 | 47 518.601 | 49 541.731 | 73 504.911 | 44 299.965 | 0 | .. |
Grants from international orgs - Current | | 8 096.7 | 21 986.816 | 16 695.685 | 26 095.971 | 36 866.473 | 33 821.713 | 28 408.946 | 6 627.331 | 67 067.872 | 13 082.882 | 10 710.97 | 67 301.5 | 65 238.838 | 25 855.193 | 30 704.702 | .. |
Grants from international orgs - Capital | | 5 205.848 | 7 441.788 | 10 364.113 | 0 | 0 | 0 | 0 | 0 | 4 178.463 | 0 | 392.84 | 1 840.421 | 0 | 0 | 78 550.656 | .. |
Non-tax revenue: Property income | | 760 | 385.802 | 100 | 0 | 0 | 3 465.628 | 944.307 | 1 800 | 325 | 20 638.46 | 32 815.24 | 13 652.687 | 22 836.719 | 20 083.35 | 7 555.467 | 25 469.952 |
Non-tax revenue: Property income | Non-tax revenue: Rents and royalties | | 0 | 0 | 0 | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Non-tax revenue: Interest and dividends | | 760 | 385.802 | 100 | .. | .. | 3 465.628 | 944.307 | 1 800 | 325 | 20 638.46 | 32 815.24 | 13 652.687 | 22 836.719 | 20 083.35 | 7 555.467 | 25 469.952 |
Non-tax revenue: Interest and dividends | Parastatal dividends | | 760 | 385.802 | 100 | .. | .. | 3 465.628 | 944.307 | 1 800 | 325 | 20 638.46 | 32 815.24 | 13 652.687 | 22 836.719 | 20 083.35 | 7 555.467 | 25 469.952 |
Non-tax revenue: Other property income | | 0 | 0 | 0 | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Non-tax revenue: Sales of goods and services | | 3 107.72 | 7 059.283 | 7 062.064 | 8 628.552 | 8 632.82 | 13 724.018 | 13 769.192 | 9 983.371 | 10 927.198 | 10 667.083 | 11 396.557 | 14 477.773 | 20 607.136 | 34 638.562 | 27 063.818 | 39 965.011 |
Non-tax revenue: Sales of goods and services | Fertiliser sales revenue | | 0 | 2 933 | 2 103.801 | 4 348.579 | 3 236.426 | 736.334 | 810 | 871.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Receipts from fertiliser option | | 0 | 0 | 1 309 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Maize sales | | 467.692 | 1 174.621 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Departmental receipts | | 2 640.028 | 2 951.662 | 3 649.263 | 4 279.973 | 5 396.394 | 12 987.684 | 12 959.192 | 9 112.071 | 10 927.198 | 10 667.083 | 11 396.557 | 14 477.773 | 20 607.136 | 34 638.562 | 27 063.818 | 39 965.011 |
Non-tax revenue: Fines, penalties and forfeits | | 15.013 | 65.6 | 97.717 | 206.319 | 133.447 | 204.662 | 392.261 | 643.758 | 1 204.342 | 2 472.212 | 508.647 | 0 | 0 | 1 485.335 | 1 944.643 | 3 091.006 |
Non-tax revenue: Fines, penalties and forfeits | Penalties | | 15.013 | 65.6 | 97.717 | 206.319 | 133.447 | 204.662 | 392.261 | 643.758 | 1 204.342 | 2 472.212 | 508.647 | .. | .. | 1 485.335 | 1 944.643 | 3 091.006 |
Non-tax revenue: Miscellaneous and unidentified revenue | | 1 741.725 | 1 170.732 | 1 120.683 | 1 029.834 | 5 014.734 | 9 758.493 | 6 286.177 | 4 248.765 | 1 000 | 0 | 0 | 0 | 11 324.905 | 0 | 0 | 0 |
Non-tax revenue: Miscellaneous and unidentified revenue | Other current transfers not elsewhere classified | | 1 741.725 | 1 170.732 | 1 120.683 | 1 029.834 | 5 014.734 | 9 758.493 | 6 286.177 | 4 248.765 | 1 000 | .. | .. | .. | 11 324.905 | .. | .. | .. |
Total non-tax revenue excluding grants | | 5 624.457 | 8 681.418 | 8 380.465 | 9 864.705 | 13 781.001 | 27 152.801 | 21 391.936 | 16 675.895 | 13 456.541 | 33 777.754 | 44 720.444 | 28 130.46 | 54 768.76 | 56 207.247 | 36 563.928 | 68 525.968 |
Total tax and non-tax revenue excluding grants | | 56 806.964 | 70 301.529 | 87 772.179 | 109 493.606 | 138 044.117 | 179 897.207 | 208 862.649 | 216 017.699 | 297 626.199 | 443 235.738 | 530 046.457 | 632 351.778 | 850 552.807 | 937 101.773 | 1 023 274.228 | 1 113 041.964 |