Value of all transfers to governments made by the organization during the reporting period.
Value of all transfers to governments made by the organization during the reporting period.
Organizations should footnote all assumptions used, including which types of payments were made. See usage guidance for further information.
This metric is intended to capture the funds paid to governments by the organization during the reporting period. At a minimum, this metric includes payments to governments in the form of corporate income or profit taxes. Additional forms of transfer to be reported, as relevant, include: (a) sales taxes, (b) net VAT, (c) royalties, (d) dividends and related taxes, (e) management and/or concession fees, (f) license fees, (g) tax on payment of interest, and (h) other material payments net of any direct subsidies received. Organizations should report payroll taxes under Personnel Expenses (FP4831).
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
June 2025 - IRIS+ v5.3b Released (current version)
No change.
December 2024 - IRIS+ v5.3a Released
No change.
June 2022 - IRIS+ v5.3 Released
Immaterial change. Minor revisions to definition and usage guidance for clarity.
May 2021 - IRIS+ v5.2 Released
No change.
January 2020 - IRIS+ v5.1 Released
No change.
May 2019 - IRIS+ v5.0 Released
No change.
March 2016 - IRIS+ v4.0 Released
No change.
March 2014 - IRIS+ v3.0 Released
New metric. Payments to Government (FP5261) was developed via the IRIS Taxonomy Group.