Non-tax revenue or non-tax receipts are government revenue not generated from taxes. Tribute or indemnities paid by a weaker state to a stronger one, often as a condition of peace after suffering military defeat. The war reparations paid by the defeated Central Tax and non tax revenue pdf after the First World War offer a well-known example.

Rents, concessions, and royalties collected by the state when it contracts out the right to profit from some good or service to a private corporation. Fines collected and assets forfeitured as a penalty. Fees for the granting or issuance of permits or licenses. User fees collected in exchange for the use of many public services and facilities.