Key statistical conceptYear ending 31st December. From 2008, the figures for social security contributions are on a fiscal year basis beginning 1st July. For example, data for 2021 represent July 2020 to June 2021. The data are on a cash basis. Figures exclude tax revenues collected by sub-national governments as the data are not available.
Figures include fines related to tax revenues as it is not possible to split these out from tax revenues. These revenues are classified as non-tax revenues as set out in the OECD classification of taxes in the Interpretative Guide. Rwanda considers these revenues as tax revenues.
Heading 2000: Rwanda does not include social security contributions in their tax revenue data as the Rwandan authorities do not consider them as taxes.
Figures exclude non-tax revenues collected by sub-national governments as the data are not available. Figures exclude fines related to tax revenues as it is not possible to split these out from tax revenues.
Revenues from fines related to taxes are classified as non-tax revenues according to the OECD classification, as set out in the Interpretative Guidein Annex B. Rwanda considers these revenues as tax revenues.
Miscellaneous and unidentified revenue: This category includes non-tax fines, administrative fees and revenue from public property and public assets for Rwanda. These data could not be disaggregated to allocate revenue to the relevant non-tax revenue categories.