Key statistical conceptData are reported on a fiscal year basis beginning 1st July. For example, the 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.
Heading 4100: The data for the immovable property (stand premia on town plots) tax are not available for the years 2001-04 and 2006.
Detailed non-tax revenue data are not readily available for 2001, 2002, 2003, 2004, 2006, 2011 and 2012. Figures exclude non-tax revenues collected by sub-national governments as the data are not available
The national classification of Kenya classifies revenues from the airport revenue, aviation revenue, petroleum development levy, Foreign Motor Vehicles (FMV) levy, road maintenance levy, sugar levy, petroleum regulatory levy, merchant superintendent shipping levy, railway development levy, revenue stamps, Kenya Bureau of Standards (KEBS) tax 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 Interpretative Guide in Annex A.