Paying taxes: Profit tax (% of profits) by country
The profit tax measures the amount of income taxes borne by the business in the second year of operation, expressed as a share of commercial pro?t.
Countries reporting
176
Highest
65.8%
Palau
Lowest
0.0%
Congo
Median
17.1%
Years covered
15
2005–2019
Data points
2,789
What the numbers show
Paying taxes: Profit tax (% of profits) is currently reported for 176 countries. The highest value is 65.8% in Palau; the lowest is 0.0% in Congo.
The median across all reporting countries is 17.1%, and the mean is 17.3%.
Over the past decade 68 countries rose and 89 fell. The largest increase was in Uzbekistan (up 521.1%), and the largest decrease in Brunei Darussalam (down 99.6%).
Paying taxes: Profit tax: full country ranking
| # | Country | Latest | Year | 10-year change | Trend |
|---|---|---|---|---|---|
| 1 | Palau | 65.8% | 2019 | down 0.2% | flat |
| 2 | Equatorial Guinea | 53.0% | 2019 | up 156.0% | rising |
| 3 | Cameroon | 38.9% | 2019 | up 29.7% | rising |
| 4 | Liberia | 35.4% | 2019 | — | volatile |
| 5 | Bhutan | 33.9% | 2019 | up 2.7% | flat |
| 6 | Malta | 32.3% | 2019 | up 7.0% | rising |
| 7 | Chad | 31.3% | 2019 | unchanged | flat |
| 8 | Bangladesh | 31.1% | 2019 | up 5.1% | flat |
| 9 | Mozambique | 30.8% | 2019 | up 1.3% | flat |
| 9 | Puerto Rico | 30.8% | 2019 | up 10.4% | flat |
| 11 | Saint Kitts and Nevis | 30.5% | 2019 | down 7.0% | falling |
| 12 | Comoros | 30.4% | 2019 | down 3.2% | flat |
| 13 | Kenya | 30.1% | 2019 | down 9.3% | falling |
| 14 | New Zealand | 29.9% | 2019 | up 2.4% | falling |
| 15 | Honduras | 29.2% | 2019 | up 15.9% | rising |
| 16 | Dominican Republic | 29.1% | 2019 | up 49.2% | rising |
| 17 | Burundi | 28.5% | 2019 | up 52.4% | rising |
| 18 | Suriname | 27.9% | 2019 | unchanged | flat |
| 19 | Saint Vincent and the Grenadines | 27.6% | 2019 | down 15.1% | falling |
| 20 | Mexico | 27.0% | 2019 | up 6.3% | flat |
| 21 | Myanmar | 26.8% | 2019 | down 20.0% | falling |
| 22 | Grenada | 26.5% | 2019 | down 4.0% | flat |
| 23 | Chile | 26.2% | 2019 | up 45.6% | rising |
| 24 | Australia | 26.1% | 2019 | up 0.8% | flat |
| 25 | Saint Lucia | 25.8% | 2019 | down 0.4% | flat |
| 25 | Trinidad and Tobago | 25.8% | 2019 | up 16.2% | flat |
| 27 | Rwanda | 25.7% | 2019 | up 2.4% | flat |
| 28 | Antigua and Barbuda | 25.5% | 2019 | down 2.7% | falling |
| 29 | Eswatini | 25.2% | 2019 | down 10.3% | falling |
| 30 | Belize | 24.7% | 2019 | unchanged | flat |
| 31 | Ethiopia | 24.6% | 2019 | down 6.8% | falling |
| 32 | Gambia | 24.4% | 2019 | up 300.0% | volatile |
| 33 | Kiribati | 24.3% | 2019 | up 3.8% | rising |
| 34 | Japan | 23.9% | 2019 | down 29.1% | falling |
| 35 | Congo, Democratic Republic of the | 23.6% | 2019 | down 59.9% | falling |
| 35 | Uruguay | 23.6% | 2019 | unchanged | rising |
| 37 | Solomon Islands | 23.3% | 2019 | up 59.6% | rising |
| 38 | Germany | 23.2% | 2019 | up 31.8% | rising |
| 38 | Papua New Guinea | 23.2% | 2019 | up 5.5% | rising |
| 40 | Greece | 23.0% | 2019 | up 63.1% | rising |
| 40 | Syria | 23.0% | 2019 | up 15.0% | flat |
| 42 | Haiti | 22.8% | 2019 | down 4.2% | flat |
| 43 | Peru | 22.7% | 2019 | down 9.6% | falling |
| 44 | Brazil | 22.4% | 2019 | up 18.5% | rising |
| 45 | Uganda | 22.3% | 2019 | up 0.9% | flat |
| 46 | Thailand | 22.2% | 2019 | down 24.7% | falling |
| 47 | Libya | 22.1% | 2019 | unchanged | flat |
| 48 | Armenia | 21.8% | 2019 | up 47.3% | rising |
| 48 | Dominica | 21.8% | 2019 | down 15.8% | falling |
| 48 | South Africa | 21.8% | 2019 | down 12.4% | falling |
| 51 | India | 21.6% | 2019 | down 13.6% | rising |
| 51 | Niger | 21.6% | 2019 | up 6.4% | rising |
| 53 | Angola | 21.5% | 2019 | down 14.7% | falling |
| 53 | Botswana | 21.5% | 2019 | up 34.4% | rising |
| 55 | Tonga | 21.2% | 2019 | down 1.9% | falling |
| 56 | Colombia | 21.1% | 2019 | up 24.1% | rising |
| 56 | Morocco | 21.1% | 2019 | down 16.6% | falling |
| 58 | Nigeria | 21.0% | 2019 | down 3.2% | flat |
| 59 | Tanzania, United Republic of | 20.9% | 2019 | up 3.5% | flat |
| 60 | United States | 20.7% | 2019 | down 26.3% | falling |
| 61 | Malawi | 20.4% | 2019 | down 12.8% | falling |
| 61 | Netherlands | 20.4% | 2019 | down 2.9% | falling |
| 63 | Gabon | 20.3% | 2019 | up 6.3% | rising |
| 64 | Guatemala | 20.2% | 2019 | down 22.0% | falling |
| 64 | Philippines | 20.2% | 2019 | down 12.6% | falling |
| 66 | Norway | 20.0% | 2019 | down 19.4% | falling |
| 66 | Türkiye | 20.0% | 2019 | up 13.0% | rising |
| 68 | Barbados | 19.8% | 2019 | up 2.1% | flat |
| 69 | Fiji | 19.6% | 2019 | down 36.4% | falling |
| 69 | Guyana | 19.6% | 2019 | down 28.7% | falling |
| 69 | Malaysia | 19.6% | 2019 | up 18.8% | rising |
| 72 | Sao Tome and Principe | 19.4% | 2019 | down 39.6% | falling |
| 73 | Costa Rica | 19.2% | 2019 | unchanged | flat |
| 74 | Cambodia | 19.0% | 2019 | down 0.5% | flat |
| 75 | Seychelles | 18.8% | 2019 | down 9.6% | falling |
| 76 | Sierra Leone | 18.5% | 2019 | — | volatile |
| 77 | Iran | 18.4% | 2019 | up 2.8% | flat |
| 78 | Cape Verde | 18.3% | 2019 | up 0.5% | falling |
| 79 | Ecuador | 18.2% | 2019 | down 1.6% | falling |
| 79 | Republic of Korea | 18.2% | 2019 | up 4.6% | falling |
| 81 | Indonesia | 18.1% | 2019 | down 32.7% | falling |
| 82 | Israel | 18.0% | 2019 | down 15.5% | falling |
| 83 | Pakistan | 17.8% | 2019 | up 22.8% | falling |
| 84 | Djibouti | 17.7% | 2019 | unchanged | flat |
| 84 | Tajikistan | 17.7% | 2019 | unchanged | volatile |
| 86 | Zimbabwe | 17.6% | 2019 | down 21.8% | rising |
| 87 | Nicaragua | 17.3% | 2019 | down 26.4% | falling |
| 88 | Austria | 17.1% | 2019 | up 4.3% | flat |
| 88 | Denmark | 17.1% | 2019 | down 21.2% | falling |
| 90 | Namibia | 16.7% | 2019 | down 8.2% | falling |
| 91 | United Kingdom | 16.6% | 2019 | down 25.6% | falling |
| 91 | Madagascar | 16.6% | 2019 | down 18.6% | falling |
| 91 | El Salvador | 16.6% | 2019 | down 2.9% | flat |
| 94 | Hong Kong | 16.5% | 2019 | down 6.2% | falling |
| 95 | Kazakhstan | 16.4% | 2019 | down 32.0% | falling |
| 95 | Lao People's Democratic Republic | 16.4% | 2019 | down 34.7% | falling |
| 97 | Burkina Faso | 16.2% | 2019 | down 0.6% | falling |
| 97 | Senegal | 16.2% | 2019 | up 8.0% | flat |
| 99 | Romania | 15.6% | 2019 | up 52.9% | rising |
| 100 | Guinea-Bissau | 15.1% | 2019 | up 1.3% | falling |
| 101 | Iraq | 15.0% | 2019 | unchanged | rising |
| 101 | Nepal | 15.0% | 2019 | down 18.5% | falling |
| 101 | Palestine, State of | 15.0% | 2019 | down 7.4% | falling |
| 104 | Taiwan | 14.7% | 2019 | down 31.3% | falling |
| 105 | Italy | 14.6% | 2019 | down 37.1% | falling |
| 106 | Poland | 14.5% | 2019 | down 16.7% | falling |
| 107 | Egypt | 14.4% | 2019 | up 4.3% | falling |
| 107 | Oman | 14.4% | 2019 | up 48.5% | rising |
| 109 | Albania | 14.1% | 2019 | up 74.1% | falling |
| 110 | Yemen | 13.8% | 2019 | down 60.5% | falling |
| 111 | Jamaica | 13.6% | 2019 | down 50.2% | falling |
| 111 | Tunisia | 13.6% | 2019 | down 13.4% | flat |
| 113 | Viet Nam | 13.2% | 2019 | down 35.6% | falling |
| 114 | Maldives | 13.1% | 2019 | — | volatile |
| 114 | Sweden | 13.1% | 2019 | down 21.6% | falling |
| 116 | Serbia | 13.0% | 2019 | up 91.2% | rising |
| 117 | Azerbaijan | 12.7% | 2019 | down 8.0% | falling |
| 117 | Slovenia | 12.7% | 2019 | down 18.6% | falling |
| 119 | Portugal | 12.5% | 2019 | down 13.2% | falling |
| 120 | Ireland | 12.4% | 2019 | up 2.5% | rising |
| 120 | Panama | 12.4% | 2019 | down 1.6% | flat |
| 122 | Finland | 12.1% | 2019 | down 29.2% | falling |
| 123 | Benin | 11.9% | 2019 | down 29.6% | falling |
| 124 | Uzbekistan | 11.8% | 2019 | up 521.1% | volatile |
| 125 | Sudan | 11.5% | 2019 | down 16.7% | falling |
| 126 | Belarus | 11.1% | 2019 | down 49.5% | falling |
| 127 | North Macedonia | 11.0% | 2019 | up 7.8% | falling |
| 128 | Samoa | 10.9% | 2019 | down 6.0% | falling |
| 129 | Lesotho | 10.8% | 2019 | unchanged | falling |
| 130 | Spain | 10.6% | 2019 | down 49.3% | falling |
| 131 | Jordan | 10.5% | 2019 | down 30.5% | falling |
| 131 | Timor-Leste | 10.5% | 2019 | down 6.2% | volatile |
| 133 | Belgium | 10.3% | 2019 | up 90.7% | rising |
| 133 | Mauritius | 10.3% | 2019 | down 2.8% | falling |
| 133 | Togo | 10.3% | 2019 | down 8.0% | falling |
| 136 | Mongolia | 10.2% | 2019 | up 2.0% | falling |
| 136 | Ukraine | 10.2% | 2019 | down 17.1% | falling |
| 138 | Ghana | 10.0% | 2019 | down 43.2% | falling |
| 139 | Paraguay | 9.6% | 2019 | unchanged | falling |
| 140 | Hungary | 9.4% | 2019 | up 1.1% | rising |
| 140 | Venezuela | 9.4% | 2019 | up 3.3% | falling |
| 142 | Switzerland | 9.3% | 2019 | down 7.0% | flat |
| 142 | Kosovo | 9.3% | 2019 | down 56.1% | falling |
| 142 | Kosovo (UNSCR 1244) | 9.3% | 2019 | down 56.1% | falling |
| 145 | Eritrea | 9.2% | 2019 | up 19.5% | rising |
| 145 | South Sudan | 9.2% | 2019 | up 95.7% | rising |
| 147 | Slovakia | 9.1% | 2019 | up 9.6% | rising |
| 148 | Côte d'Ivoire | 8.8% | 2019 | unchanged | falling |
| 149 | Iceland | 8.5% | 2019 | up 16.4% | rising |
| 150 | Bosnia and Herzegovina | 8.4% | 2019 | up 58.5% | volatile |
| 150 | Moldova | 8.4% | 2019 | — | volatile |
| 152 | Cyprus | 8.3% | 2019 | up 6.4% | flat |
| 152 | Montenegro | 8.3% | 2019 | up 10.7% | falling |
| 154 | Algeria | 8.1% | 2019 | up 24.6% | falling |
| 155 | Canada | 8.0% | 2019 | down 65.5% | volatile |
| 156 | Georgia | 7.8% | 2019 | down 41.4% | falling |
| 156 | Latvia | 7.8% | 2019 | up 18.2% | flat |
| 158 | Estonia | 7.7% | 2019 | down 8.3% | falling |
| 159 | Mali | 7.5% | 2019 | down 43.6% | falling |
| 160 | Russia | 7.4% | 2019 | down 32.1% | falling |
| 161 | Lebanon | 6.9% | 2019 | up 13.1% | falling |
| 162 | Kyrgyzstan | 6.7% | 2019 | up 123.3% | rising |
| 163 | China | 6.3% | 2019 | up 14.5% | volatile |
| 164 | Lithuania | 5.9% | 2019 | down 9.2% | falling |
| 165 | Czechia | 5.2% | 2019 | up 6.1% | falling |
| 166 | San Marino | 5.0% | 2019 | down 51.5% | falling |
| 167 | Bulgaria | 4.9% | 2019 | up 6.5% | falling |
| 168 | Luxembourg | 4.2% | 2019 | unchanged | flat |
| 169 | Argentina | 3.6% | 2019 | up 12.5% | volatile |
| 170 | Saudi Arabia | 2.2% | 2019 | unchanged | flat |
| 171 | Singapore | 2.1% | 2019 | down 73.8% | volatile |
| 172 | Zambia | 2.0% | 2019 | down 13.0% | falling |
| 173 | Sri Lanka | 1.2% | 2019 | down 95.6% | volatile |
| 174 | France | 0.2% | 2019 | down 97.0% | volatile |
| 175 | Brunei Darussalam | 0.1% | 2019 | down 99.6% | volatile |
| 176 | Congo | 0.0% | 2019 | — | volatile |
About this data
The profit tax measures the amount of income taxes borne by the business in the second year of operation, expressed as a share of commercial pro?t.