Non-tax revenue or non-tax receipts are government revenue not generated from taxes. For example - bond issues and profits of state-owned companies.
Non-tax revenues can fluctuate significantly from one year to another. Indeed, their value is correlated with changing economic circumstances, repayments and interest on loans may be renegotiated, a record fine in the field of competition can significantly vary the profits of fines and penalties. Moreover, some years are marked by exceptional events: for example, in France in 2012, the sale of "4G" radio frequencies resulted in the collection of nearly €1.3 billion in non-tax revenues.