Committee on Contributions

Regular budget and working capital fund

By its resolution 73/271, the General Assembly decided that the scale of assessments for the period 2019–2021 shall be based on the following elements and criteria:

  1. Estimates of gross national income;
  2. Average statistical base periods of three and six years;
  3. Conversion rates based on market exchange rates, except where that would cause excessive fluctuations and distortions in the income of some Member States, when price-adjusted rates of exchange or other appropriate conversion rates should be employed, taking due account of its resolution 46/221 B;
  4. The debt-burden approach employed in the scale of assessments for the period 2016–2018;
  5. A low per capita income adjustment of 80 per cent, with a threshold per capita income limit of the average per capita gross national income of all Member States for the statistical base periods;
  6. A minimum assessment rate of 0.001 per cent;
  7. A maximum assessment rate for the least developed countries of 0.01 per cent;
  8. A maximum assessment rate of 22 per cent;


Assessment of Member States’ advances to the Working Capital Fund and contributions to the United Nations regular budget

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