• Income Statement

Payments to Government (FP5261)

Value of all transfers to the government made by the organization during the reporting period.
Reporting format
Reporting Currency (OD5990)
Metric type
Metric level
IRIS metric citation
IRIS, 2016. Payments to Government (FP5261). v4.0.


Organizations should footnote all assumptions used. See usage guidance for further information.

Usage Guidance

  • At a minimum, this includes payments to the government in the form of corporate income or profit taxes. Additional forms of transfer to be reported as appropriate include: (i) sales taxes, (ii) net VAT, (iii) royalties, (iv) dividends and related taxes, (v) management and/or concession fees, (vi) license fees, (vii) tax on payment of interest, and (viii) other material payments net of any direct subsidies received.