Committee on Contributions
Regular budget and working capital fund
By its resolution79/249, the General Assembly decided that the scale of assessments for the period 2025–2027 shall be based on the following elements and criteria:
- Estimates of gross national income;
- Average statistical base periods of three and six years;
- 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;
- The debt-burden approach employed in the scale of assessments for the period 2019–2021;
- 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;
- A minimum assessment rate of 0.001 per cent;
- A maximum assessment rate for the least developed countries of 0.01 per cent;
- A maximum assessment rate of 22 per cent;
Assessments
Assessment of Member States’ advances to the Working Capital Fund and contributions to the United Nations regular budget
