Paying taxes: Labor tax and contributions (% of profits) by country
The labor tax and contributions measures all government mandated labor contributions that are borne by the business in the second year of operation, expressed as a share of commercial pro?t.
Countries reporting
181
Highest
50.0%
France
Lowest
0.0%
North Macedonia
Median
14.7%
Years covered
15
2005–2019
Data points
2,789
What the numbers show
Paying taxes: Labor tax and contributions (% of profits) is currently reported for 181 countries. The highest value is 50.0% in France; the lowest is 0.0% in North Macedonia.
The median across all reporting countries is 14.7%, and the mean is 17.0%.
Over the past decade 84 countries rose and 47 fell. The largest increase was in Malawi (up 1,027.3%), and the largest decrease in Armenia (down 100.0%).
Paying taxes: Labor tax and contributions: full country ranking
| # | Country | Latest | Year | 10-year change | Trend |
|---|---|---|---|---|---|
| 1 | France | 50.0% | 2019 | down 3.3% | flat |
| 2 | China | 46.2% | 2019 | down 32.1% | falling |
| 3 | Belgium | 44.5% | 2019 | down 9.2% | falling |
| 4 | Mali | 43.1% | 2019 | up 32.2% | rising |
| 5 | Italy | 42.9% | 2019 | down 1.2% | falling |
| 6 | Slovakia | 39.7% | 2019 | up 0.3% | flat |
| 7 | Brazil | 39.4% | 2019 | up 1.3% | flat |
| 8 | Belarus | 39.0% | 2019 | down 1.5% | falling |
| 9 | Czechia | 38.4% | 2019 | down 2.8% | flat |
| 10 | Estonia | 38.0% | 2019 | down 0.8% | flat |
| 11 | Russian Federation | 36.6% | 2019 | up 15.1% | rising |
| 12 | Spain | 35.8% | 2019 | up 4.7% | flat |
| 13 | Sweden | 35.4% | 2019 | down 3.3% | flat |
| 14 | Lithuania | 35.2% | 2019 | up 0.3% | flat |
| 15 | Ukraine | 33.8% | 2019 | down 21.9% | falling |
| 16 | Austria | 33.7% | 2019 | down 2.6% | flat |
| 17 | Costa Rica | 32.7% | 2019 | up 1.2% | flat |
| 18 | Congo | 31.3% | 2019 | down 3.7% | falling |
| 19 | Algeria | 31.1% | 2019 | up 2.6% | flat |
| 20 | San Marino | 30.9% | 2019 | up 5.1% | rising |
| 21 | Argentina | 29.9% | 2019 | up 1.7% | flat |
| 21 | Republic of Moldova | 29.9% | 2019 | down 2.9% | falling |
| 23 | Guinea | 28.6% | 2019 | up 65.3% | rising |
| 24 | Tajikistan | 28.5% | 2019 | unchanged | flat |
| 25 | Chad | 28.4% | 2019 | up 18.8% | rising |
| 26 | Greece | 28.3% | 2019 | down 10.7% | falling |
| 27 | Latvia | 27.2% | 2019 | unchanged | flat |
| 27 | Mexico | 27.2% | 2019 | up 1.9% | flat |
| 29 | Portugal | 26.8% | 2019 | unchanged | flat |
| 30 | Benin | 26.4% | 2019 | down 14.6% | falling |
| 30 | Hungary | 26.4% | 2019 | down 33.0% | falling |
| 32 | Nepal | 26.2% | 2019 | up 131.9% | rising |
| 33 | Iran | 25.9% | 2019 | unchanged | flat |
| 34 | Egypt | 25.5% | 2019 | down 0.4% | flat |
| 34 | Gabon | 25.5% | 2019 | up 2.4% | flat |
| 36 | Azerbaijan | 25.4% | 2019 | up 2.4% | falling |
| 36 | Equatorial Guinea | 25.4% | 2019 | unchanged | flat |
| 38 | Poland | 25.3% | 2019 | up 7.7% | falling |
| 38 | Tunisia | 25.3% | 2019 | unchanged | flat |
| 40 | Lebanon | 24.9% | 2019 | up 3.3% | flat |
| 41 | Guinea-Bissau | 24.8% | 2019 | unchanged | flat |
| 42 | Viet Nam | 24.3% | 2019 | up 26.6% | rising |
| 43 | Nicaragua | 23.7% | 2019 | up 23.4% | rising |
| 44 | Colombia | 23.6% | 2019 | down 30.4% | falling |
| 44 | Senegal | 23.6% | 2019 | down 1.7% | flat |
| 46 | Côte d'Ivoire | 23.3% | 2019 | up 15.9% | rising |
| 46 | Morocco | 23.3% | 2019 | up 5.0% | rising |
| 48 | Togo | 23.1% | 2019 | down 18.4% | falling |
| 49 | Finland | 23.0% | 2019 | down 22.3% | falling |
| 50 | Niger | 22.3% | 2019 | up 13.8% | rising |
| 51 | Bulgaria | 21.5% | 2019 | down 6.1% | falling |
| 51 | Germany | 21.5% | 2019 | down 2.3% | flat |
| 53 | Burkina Faso | 21.4% | 2019 | down 5.3% | falling |
| 54 | Australia | 21.0% | 2019 | down 0.5% | falling |
| 55 | Iceland | 20.6% | 2019 | up 60.9% | rising |
| 56 | Netherlands | 20.5% | 2019 | up 18.5% | rising |
| 57 | Madagascar | 20.3% | 2019 | unchanged | flat |
| 58 | India | 20.2% | 2019 | down 3.8% | flat |
| 58 | Serbia | 20.2% | 2019 | unchanged | flat |
| 60 | Panama | 20.0% | 2019 | down 7.8% | falling |
| 61 | Central African Republic | 19.8% | 2019 | up 144.4% | rising |
| 62 | Türkiye | 19.7% | 2019 | down 13.6% | falling |
| 63 | Kyrgyzstan | 19.5% | 2019 | down 8.9% | falling |
| 64 | Croatia | 19.4% | 2019 | unchanged | flat |
| 65 | Syria | 19.3% | 2019 | unchanged | flat |
| 66 | Sudan | 19.2% | 2019 | unchanged | flat |
| 66 | South Sudan | 19.2% | 2019 | unchanged | flat |
| 68 | Albania | 18.8% | 2019 | down 41.1% | falling |
| 68 | Bolivia, Plurinational State of | 18.8% | 2019 | up 21.3% | rising |
| 70 | Cape Verde | 18.7% | 2019 | up 1.1% | flat |
| 70 | Taiwan | 18.7% | 2019 | up 12.0% | rising |
| 72 | Dominican Republic | 18.6% | 2019 | up 4.5% | rising |
| 72 | Japan | 18.6% | 2019 | up 12.7% | flat |
| 72 | Paraguay | 18.6% | 2019 | unchanged | flat |
| 75 | Cameroon | 18.3% | 2019 | unchanged | flat |
| 75 | El Salvador | 18.3% | 2019 | up 6.4% | flat |
| 77 | Slovenia | 18.2% | 2019 | down 8.5% | falling |
| 77 | Venezuela, Bolivarian Republic of | 18.2% | 2019 | up 1.1% | flat |
| 79 | Singapore | 17.8% | 2019 | up 21.9% | rising |
| 80 | Switzerland | 17.7% | 2019 | up 6.6% | rising |
| 80 | Djibouti | 17.7% | 2019 | unchanged | flat |
| 82 | Tanzania, United Republic of | 17.5% | 2019 | down 2.8% | flat |
| 83 | Uzbekistan | 17.4% | 2019 | down 35.8% | falling |
| 84 | Sri Lanka | 16.9% | 2019 | unchanged | flat |
| 85 | Malaysia | 16.7% | 2019 | up 7.1% | rising |
| 86 | Jordan | 16.1% | 2019 | up 29.8% | rising |
| 87 | Norway | 15.9% | 2019 | unchanged | flat |
| 88 | Uruguay | 15.6% | 2019 | unchanged | rising |
| 89 | Luxembourg | 15.4% | 2019 | up 0.7% | flat |
| 90 | Pakistan | 15.0% | 2019 | down 20.6% | falling |
| 91 | Ghana | 14.7% | 2019 | up 4.3% | rising |
| 92 | Guatemala | 14.3% | 2019 | unchanged | flat |
| 93 | United Arab Emirates | 14.1% | 2019 | unchanged | flat |
| 94 | Ecuador | 13.7% | 2019 | unchanged | flat |
| 94 | Republic of Korea | 13.7% | 2019 | up 3.8% | rising |
| 96 | Bosnia and Herzegovina | 13.6% | 2019 | down 22.7% | falling |
| 97 | Bahrain | 13.5% | 2019 | down 8.2% | falling |
| 97 | Iraq | 13.5% | 2019 | unchanged | flat |
| 97 | Mongolia | 13.5% | 2019 | up 8.9% | falling |
| 97 | Nigeria | 13.5% | 2019 | up 40.6% | rising |
| 97 | Saudi Arabia | 13.5% | 2019 | up 8.9% | rising |
| 102 | Jamaica | 13.4% | 2019 | up 3.1% | flat |
| 102 | Montenegro | 13.4% | 2019 | down 28.7% | falling |
| 102 | Puerto Rico | 13.4% | 2019 | up 6.3% | rising |
| 105 | Cyprus | 13.0% | 2019 | up 13.0% | rising |
| 105 | Kuwait | 13.0% | 2019 | up 21.5% | rising |
| 105 | Marshall Islands | 13.0% | 2019 | up 10.2% | rising |
| 105 | Oman | 13.0% | 2019 | up 10.2% | rising |
| 109 | Barbados | 12.7% | 2019 | unchanged | flat |
| 109 | Canada | 12.7% | 2019 | up 1.6% | flat |
| 111 | Congo, Democratic Republic of the | 12.6% | 2019 | up 59.5% | rising |
| 111 | Gambia | 12.6% | 2019 | up 1.6% | flat |
| 113 | Ethiopia | 12.4% | 2019 | — | volatile |
| 113 | Fiji | 12.4% | 2019 | up 21.6% | rising |
| 113 | Haiti | 12.4% | 2019 | unchanged | flat |
| 113 | Ireland | 12.4% | 2019 | up 1.6% | flat |
| 113 | Malawi | 12.4% | 2019 | up 1,027.3% | volatile |
| 118 | Antigua and Barbuda | 12.1% | 2019 | up 27.4% | rising |
| 119 | United Kingdom of Great Britain and Northern Ireland | 12.0% | 2019 | up 9.1% | flat |
| 120 | Indonesia | 11.6% | 2019 | up 7.4% | flat |
| 121 | Qatar | 11.3% | 2019 | unchanged | flat |
| 121 | Sierra Leone | 11.3% | 2019 | unchanged | flat |
| 121 | Uganda | 11.3% | 2019 | unchanged | flat |
| 121 | Yemen | 11.3% | 2019 | unchanged | flat |
| 125 | Saint Kitts and Nevis | 11.2% | 2019 | down 0.9% | flat |
| 126 | Malta | 11.1% | 2019 | up 3.7% | flat |
| 127 | Peru | 11.0% | 2019 | unchanged | falling |
| 128 | Palau | 10.7% | 2019 | up 64.6% | rising |
| 129 | Zambia | 10.4% | 2019 | unchanged | flat |
| 130 | Libya | 10.3% | 2019 | unchanged | flat |
| 130 | Mauritania | 10.3% | 2019 | up 18.4% | rising |
| 132 | Burundi | 10.2% | 2019 | up 30.8% | rising |
| 133 | Kazakhstan | 10.1% | 2019 | up 5.2% | falling |
| 134 | United States | 9.8% | 2019 | up 2.1% | flat |
| 135 | Papua New Guinea | 9.5% | 2019 | down 18.8% | flat |
| 136 | Trinidad and Tobago | 9.4% | 2019 | up 13.3% | rising |
| 137 | Guyana | 9.2% | 2019 | up 4.5% | rising |
| 138 | Angola | 9.0% | 2019 | unchanged | flat |
| 139 | Philippines | 8.9% | 2019 | down 9.2% | falling |
| 140 | Honduras | 8.8% | 2019 | down 17.8% | falling |
| 141 | Micronesia (country) | 8.5% | 2019 | up 25.0% | rising |
| 141 | Kiribati | 8.5% | 2019 | unchanged | flat |
| 141 | Solomon Islands | 8.5% | 2019 | unchanged | flat |
| 141 | Samoa | 8.5% | 2019 | up 25.0% | rising |
| 145 | Mauritius | 8.2% | 2019 | up 1.2% | rising |
| 146 | Brunei Darussalam | 7.9% | 2019 | up 41.1% | rising |
| 146 | Dominica | 7.9% | 2019 | unchanged | flat |
| 146 | Maldives | 7.9% | 2019 | — | volatile |
| 149 | Lao People's Democratic Republic | 6.8% | 2019 | up 21.4% | rising |
| 149 | Sao Tome and Principe | 6.8% | 2019 | unchanged | flat |
| 149 | Timor-Leste | 6.8% | 2019 | — | volatile |
| 152 | Bahamas | 6.4% | 2019 | up 42.2% | rising |
| 152 | Eswatini | 6.4% | 2019 | up 60.0% | rising |
| 154 | Saint Vincent and the Grenadines | 6.2% | 2019 | up 21.6% | rising |
| 155 | Liberia | 6.1% | 2019 | up 13.0% | flat |
| 156 | Rwanda | 6.0% | 2019 | up 5.3% | flat |
| 157 | Israel | 5.8% | 2019 | up 9.4% | falling |
| 158 | Grenada | 5.6% | 2019 | unchanged | flat |
| 158 | Saint Lucia | 5.6% | 2019 | unchanged | flat |
| 158 | Tonga | 5.6% | 2019 | — | volatile |
| 158 | Kosovo | 5.6% | 2019 | unchanged | flat |
| 158 | Zimbabwe | 5.6% | 2019 | up 9.8% | rising |
| 158 | Kosovo (UNSCR 1244) | 5.6% | 2019 | unchanged | flat |
| 164 | Thailand | 5.4% | 2019 | down 5.3% | falling |
| 165 | Hong Kong | 5.3% | 2019 | unchanged | flat |
| 166 | Chile | 5.1% | 2019 | up 34.2% | rising |
| 167 | Belize | 5.0% | 2019 | down 28.6% | falling |
| 168 | Mozambique | 4.5% | 2019 | unchanged | flat |
| 168 | Vanuatu | 4.5% | 2019 | unchanged | flat |
| 170 | Denmark | 4.0% | 2019 | up 11.1% | rising |
| 170 | South Africa | 4.0% | 2019 | up 66.7% | rising |
| 172 | Romania | 3.4% | 2019 | down 90.1% | falling |
| 173 | New Zealand | 2.8% | 2019 | up 7.7% | rising |
| 174 | Cambodia | 2.3% | 2019 | up 76.9% | volatile |
| 174 | Seychelles | 2.3% | 2019 | down 89.8% | volatile |
| 176 | Kenya | 1.9% | 2019 | down 72.1% | volatile |
| 176 | Namibia | 1.9% | 2019 | up 90.0% | rising |
| 178 | Myanmar | 0.3% | 2019 | — | volatile |
| 179 | Armenia | 0.0% | 2019 | down 100.0% | volatile |
| 179 | Georgia | 0.0% | 2019 | — | volatile |
| 179 | North Macedonia | 0.0% | 2019 | down 100.0% | volatile |
About this data
The labor tax and contributions measures all government mandated labor contributions that are borne by the business in the second year of operation, expressed as a share of commercial pro?t.