Key statistical conceptData are reported on a fiscal year basis beginning 1st July. For example, the data for 2020 represent July 2019 to June 2020. The data are on a cash basis. Figures exclude revenues collected by sub-national governments as the data are not available.
Heading 2000: Data on social security contributions are not readily available but are deemed to be minimal.
Heading 4100: The data for the immovable property (Stand premia on town plots) tax are not readily available for the years 2001-04 and 2006. No estimation was undertaken given the magnitude of the figures.
Heading 5121: Data for the second hand motor vehicles purchase tax are not readily available for the years 2001-04, 2006, 2013 and 2014. No estimation was undertaken given the magnitude of the figures. Stamp duties on domestic taxes are classified under this heading in this editon; In the previous edition they were classified under 4400 taxes on financial and capital transactions.
Heading 5123: Stamp duties - customs services are classified under this heading in this editon; In the previous edition they were classified under 4400 taxes on financial and capital transactions.
Detailed non-tax revenue data are not readily available for 2001, 2002, 2003, 2004, 2006, 2011 and 2012.
The national classification of Kenya classifies revenues from the airport revenue, aviation revenue, petroleum development levy, FMV, road maintenance levy, sugar levy, petroleum regulatory levy, merchant superintendent shipping levy, railway development levy, revenue Stamps, KEBS and land rates as non-tax revenues. They are considered in this publication as tax revenues under the OECD classification, as set out in the OECD Interpretative Guidein Annex A.