Paying taxes: Total tax and contribution rate (% of profit) by country
The total tax and contribution rate measures the amount of taxes and mandatory contributions borne by the business in the second year of operation, expressed as a share of commercial pro?t. The total amount of taxes and contributions borne is the sum of all the different taxes and contributions payable after...
Countries reporting
190
Highest
219.6%
Comoros
Lowest
8.0%
Brunei Darussalam
Median
37.0%
Years covered
15
2005–2019
Data points
2,789
What the numbers show
Paying taxes: Total tax and contribution rate (% of profit) is currently reported for 190 countries. The highest value is 219.6% in Comoros; the lowest is 8.0% in Brunei Darussalam.
The median across all reporting countries is 37.0%, and the mean is 40.4%.
The gap between the highest and lowest reporting country is a factor of about 27.
Over the past decade 73 countries rose and 112 fell. The largest increase was in Maldives (up 224.7%), and the largest decrease in Sierra Leone (down 86.9%).
Paying taxes: Total tax and contribution rate: full country ranking
| # | Country | Latest | Year | 10-year change | Trend |
|---|---|---|---|---|---|
| 1 | Comoros | 219.6% | 2019 | up 0.8% | flat |
| 2 | Argentina | 106.3% | 2019 | down 0.9% | rising |
| 3 | Bolivia, Plurinational State of | 83.7% | 2019 | up 4.6% | rising |
| 3 | Eritrea | 83.7% | 2019 | down 0.9% | flat |
| 5 | Equatorial Guinea | 79.4% | 2019 | up 68.6% | rising |
| 6 | Palau | 76.6% | 2019 | up 5.7% | rising |
| 7 | Central African Republic | 73.3% | 2019 | down 64.0% | volatile |
| 7 | Venezuela, Bolivarian Republic of | 73.3% | 2019 | up 21.4% | rising |
| 9 | Afghanistan | 71.4% | 2019 | up 99.4% | rising |
| 10 | Colombia | 71.2% | 2019 | down 14.2% | falling |
| 11 | Guinea | 69.3% | 2019 | down 3.2% | falling |
| 12 | Tajikistan | 67.3% | 2019 | down 19.7% | falling |
| 13 | Mauritania | 67.0% | 2019 | down 13.0% | falling |
| 14 | Algeria | 66.1% | 2019 | down 8.8% | falling |
| 15 | Marshall Islands | 65.9% | 2019 | up 1.7% | flat |
| 16 | Brazil | 65.1% | 2019 | up 5.3% | flat |
| 17 | Puerto Rico | 64.4% | 2019 | up 6.3% | rising |
| 18 | Chad | 63.5% | 2019 | down 10.9% | falling |
| 19 | France | 60.7% | 2019 | down 10.7% | falling |
| 19 | Tunisia | 60.7% | 2019 | down 3.3% | flat |
| 21 | Nicaragua | 60.6% | 2019 | down 4.3% | falling |
| 22 | Micronesia, Federated States of | 60.5% | 2019 | up 3.1% | flat |
| 23 | China | 59.2% | 2019 | down 27.3% | falling |
| 24 | Italy | 59.1% | 2019 | down 12.6% | falling |
| 25 | Costa Rica | 58.3% | 2019 | up 0.3% | flat |
| 26 | Cameroon | 57.7% | 2019 | up 18.2% | rising |
| 27 | Belgium | 55.4% | 2019 | up 0.4% | flat |
| 27 | Ghana | 55.4% | 2019 | up 73.7% | rising |
| 29 | Sri Lanka | 55.2% | 2019 | down 10.5% | falling |
| 30 | Mexico | 55.1% | 2019 | up 3.2% | flat |
| 31 | Mali | 54.5% | 2019 | up 6.0% | flat |
| 32 | Congo | 54.3% | 2019 | down 15.8% | falling |
| 33 | Belarus | 53.3% | 2019 | down 46.6% | falling |
| 34 | Greece | 51.9% | 2019 | up 11.1% | flat |
| 35 | Austria | 51.4% | 2019 | down 0.4% | flat |
| 36 | Congo, Democratic Republic of the | 50.7% | 2019 | down 82.7% | volatile |
| 37 | Côte d'Ivoire | 50.1% | 2019 | down 0.6% | flat |
| 38 | India | 49.7% | 2019 | down 16.6% | falling |
| 38 | Saint Kitts and Nevis | 49.7% | 2019 | down 5.3% | falling |
| 38 | Slovakia | 49.7% | 2019 | up 2.7% | flat |
| 41 | Angola | 49.1% | 2019 | down 5.9% | falling |
| 41 | Sweden | 49.1% | 2019 | down 8.9% | falling |
| 43 | Benin | 48.9% | 2019 | down 20.1% | falling |
| 44 | Germany | 48.8% | 2019 | up 11.2% | flat |
| 44 | Dominican Republic | 48.8% | 2019 | up 27.1% | rising |
| 46 | Gambia | 48.4% | 2019 | down 83.1% | volatile |
| 47 | Togo | 48.2% | 2019 | down 8.2% | falling |
| 48 | Estonia | 47.8% | 2019 | down 0.8% | flat |
| 48 | Grenada | 47.8% | 2019 | up 5.5% | rising |
| 50 | Australia | 47.4% | 2019 | down 0.8% | falling |
| 51 | Niger | 47.2% | 2019 | up 1.1% | rising |
| 52 | Gabon | 47.1% | 2019 | up 3.1% | flat |
| 53 | Spain | 47.0% | 2019 | down 15.8% | falling |
| 54 | Japan | 46.7% | 2019 | down 14.0% | falling |
| 55 | Liberia | 46.2% | 2019 | up 8.7% | rising |
| 55 | Russian Federation | 46.2% | 2019 | down 4.3% | falling |
| 57 | Czechia | 46.1% | 2019 | down 0.6% | flat |
| 58 | Morocco | 45.8% | 2019 | down 7.3% | falling |
| 59 | Guinea-Bissau | 45.5% | 2019 | down 0.9% | falling |
| 60 | Sudan | 45.4% | 2019 | up 25.8% | rising |
| 61 | Ukraine | 45.2% | 2019 | down 21.0% | falling |
| 62 | Senegal | 44.8% | 2019 | down 1.5% | flat |
| 63 | Iran, Islamic Republic of | 44.7% | 2019 | up 1.1% | flat |
| 64 | Egypt | 44.4% | 2019 | up 3.3% | falling |
| 65 | Malta | 44.0% | 2019 | up 6.3% | rising |
| 66 | Tanzania, United Republic of | 43.8% | 2019 | down 1.4% | flat |
| 67 | Philippines | 43.1% | 2019 | down 8.5% | falling |
| 68 | Antigua and Barbuda | 43.0% | 2019 | up 4.9% | falling |
| 69 | Haiti | 42.7% | 2019 | up 5.7% | rising |
| 69 | Syrian Arab Republic | 42.7% | 2019 | up 7.0% | flat |
| 71 | Lithuania | 42.6% | 2019 | down 2.3% | falling |
| 72 | Türkiye | 42.3% | 2019 | down 1.4% | falling |
| 73 | Nepal | 41.8% | 2019 | up 28.6% | rising |
| 73 | Uruguay | 41.8% | 2019 | down 0.2% | falling |
| 75 | Burkina Faso | 41.3% | 2019 | down 7.2% | falling |
| 76 | Burundi | 41.2% | 2019 | down 85.3% | volatile |
| 76 | Netherlands | 41.2% | 2019 | up 7.0% | falling |
| 78 | Poland | 40.8% | 2019 | down 3.3% | falling |
| 79 | Azerbaijan | 40.7% | 2019 | down 0.5% | falling |
| 80 | Trinidad and Tobago | 40.5% | 2019 | up 11.6% | flat |
| 81 | Portugal | 39.8% | 2019 | down 5.9% | falling |
| 82 | Honduras | 39.1% | 2019 | up 5.1% | rising |
| 83 | Republic of Moldova | 38.7% | 2019 | up 24.8% | falling |
| 83 | Malaysia | 38.7% | 2019 | up 15.5% | rising |
| 85 | Madagascar | 38.3% | 2019 | down 10.5% | falling |
| 86 | Latvia | 38.1% | 2019 | up 1.6% | flat |
| 87 | Djibouti | 37.9% | 2019 | up 0.3% | flat |
| 87 | Hungary | 37.9% | 2019 | down 32.8% | falling |
| 89 | Ethiopia | 37.7% | 2019 | up 29.6% | rising |
| 90 | Viet Nam | 37.6% | 2019 | down 6.0% | flat |
| 91 | Cape Verde | 37.5% | 2019 | down 24.5% | falling |
| 92 | Kenya | 37.2% | 2019 | down 24.5% | falling |
| 92 | Panama | 37.2% | 2019 | down 15.1% | falling |
| 94 | Papua New Guinea | 37.1% | 2019 | down 11.9% | falling |
| 95 | Sao Tome and Principe | 37.0% | 2019 | down 27.9% | falling |
| 95 | Saint Vincent and the Grenadines | 37.0% | 2019 | down 9.8% | falling |
| 97 | Peru | 36.8% | 2019 | down 3.7% | falling |
| 97 | Taiwan, China | 36.8% | 2019 | down 11.3% | falling |
| 99 | Albania | 36.6% | 2019 | down 16.8% | falling |
| 99 | Finland | 36.6% | 2019 | down 23.3% | falling |
| 99 | Serbia | 36.6% | 2019 | up 25.3% | rising |
| 99 | United States of America | 36.6% | 2019 | down 20.4% | falling |
| 103 | El Salvador | 36.4% | 2019 | up 4.6% | rising |
| 104 | Norway | 36.2% | 2019 | down 11.1% | falling |
| 104 | San Marino | 36.2% | 2019 | down 9.7% | falling |
| 106 | Mozambique | 36.1% | 2019 | down 2.4% | flat |
| 107 | Eswatini | 35.8% | 2019 | down 2.2% | flat |
| 108 | Barbados | 35.6% | 2019 | up 1.7% | flat |
| 109 | Bhutan | 35.3% | 2019 | down 5.4% | falling |
| 110 | Guatemala | 35.2% | 2019 | down 13.9% | falling |
| 111 | Jamaica | 35.1% | 2019 | down 26.7% | falling |
| 112 | Paraguay | 35.0% | 2019 | unchanged | falling |
| 113 | Nigeria | 34.8% | 2019 | up 8.8% | rising |
| 114 | Saint Lucia | 34.7% | 2019 | up 0.9% | flat |
| 115 | New Zealand | 34.6% | 2019 | up 4.2% | flat |
| 116 | Malawi | 34.5% | 2019 | up 31.2% | rising |
| 117 | Ecuador | 34.4% | 2019 | down 1.1% | falling |
| 118 | Chile | 34.0% | 2019 | up 37.1% | rising |
| 119 | Pakistan | 33.9% | 2019 | down 1.7% | falling |
| 120 | Bahamas | 33.8% | 2019 | down 21.2% | falling |
| 121 | Uganda | 33.7% | 2019 | up 0.6% | falling |
| 122 | Bangladesh | 33.4% | 2019 | down 13.9% | falling |
| 123 | Republic of Korea | 33.2% | 2019 | up 2.8% | flat |
| 123 | Rwanda | 33.2% | 2019 | down 4.3% | falling |
| 125 | Kiribati | 32.7% | 2019 | up 2.8% | flat |
| 126 | Dominica | 32.6% | 2019 | down 11.9% | falling |
| 126 | Libya | 32.6% | 2019 | unchanged | flat |
| 128 | Lebanon | 32.2% | 2019 | up 5.2% | falling |
| 129 | Fiji | 32.1% | 2019 | down 22.1% | falling |
| 130 | Solomon Islands | 32.0% | 2019 | up 22.6% | rising |
| 131 | Iceland | 31.9% | 2019 | up 30.7% | rising |
| 132 | Uzbekistan | 31.6% | 2019 | down 66.7% | falling |
| 132 | Zimbabwe | 31.6% | 2019 | down 12.5% | falling |
| 134 | South Sudan | 31.4% | 2019 | up 18.9% | rising |
| 135 | Myanmar | 31.2% | 2019 | down 21.0% | falling |
| 136 | Belize | 31.1% | 2019 | down 6.3% | falling |
| 137 | Slovenia | 31.0% | 2019 | down 13.4% | falling |
| 138 | Iraq | 30.8% | 2019 | up 3.0% | rising |
| 139 | Sierra Leone | 30.7% | 2019 | down 86.9% | volatile |
| 140 | United Kingdom of Great Britain and Northern Ireland | 30.6% | 2019 | down 12.3% | falling |
| 140 | Guyana | 30.6% | 2019 | down 21.1% | falling |
| 142 | Maldives | 30.2% | 2019 | up 224.7% | volatile |
| 143 | Indonesia | 30.1% | 2019 | down 20.4% | falling |
| 143 | Seychelles | 30.1% | 2019 | down 31.7% | falling |
| 145 | Thailand | 29.5% | 2019 | down 17.6% | falling |
| 146 | South Africa | 29.2% | 2019 | down 2.7% | falling |
| 147 | Kyrgyzstan | 29.0% | 2019 | down 51.2% | falling |
| 148 | Switzerland | 28.8% | 2019 | up 0.3% | flat |
| 149 | Jordan | 28.6% | 2019 | down 8.0% | falling |
| 150 | Kazakhstan | 28.4% | 2019 | down 21.5% | falling |
| 151 | Bulgaria | 28.3% | 2019 | down 6.9% | falling |
| 152 | Suriname | 27.9% | 2019 | unchanged | flat |
| 153 | Tonga | 27.5% | 2019 | up 21.1% | flat |
| 154 | Oman | 27.4% | 2019 | up 26.9% | rising |
| 155 | Yemen | 26.6% | 2019 | down 46.0% | volatile |
| 156 | Ireland | 26.1% | 2019 | up 2.0% | flat |
| 157 | Mongolia | 25.7% | 2019 | up 5.3% | falling |
| 158 | Israel | 25.3% | 2019 | down 10.6% | falling |
| 159 | Botswana | 25.1% | 2019 | up 47.6% | rising |
| 160 | Canada | 24.5% | 2019 | down 42.1% | falling |
| 161 | Lao People's Democratic Republic | 24.1% | 2019 | down 23.2% | falling |
| 162 | Denmark | 23.8% | 2019 | down 13.8% | falling |
| 163 | Bosnia and Herzegovina | 23.7% | 2019 | down 8.5% | falling |
| 164 | Cambodia | 23.1% | 2019 | up 2.2% | flat |
| 165 | Armenia | 22.6% | 2019 | down 41.5% | falling |
| 166 | Cyprus | 22.4% | 2019 | up 8.7% | rising |
| 167 | Montenegro | 22.2% | 2019 | down 26.2% | falling |
| 167 | Mauritius | 22.2% | 2019 | down 14.6% | falling |
| 169 | Hong Kong, China | 21.9% | 2019 | down 4.8% | falling |
| 170 | Singapore | 21.0% | 2019 | down 12.9% | falling |
| 171 | Namibia | 20.7% | 2019 | down 7.2% | falling |
| 172 | Croatia | 20.5% | 2019 | down 1.4% | flat |
| 173 | Luxembourg | 20.4% | 2019 | up 2.0% | flat |
| 174 | Romania | 20.0% | 2019 | down 56.0% | falling |
| 175 | Samoa | 19.3% | 2019 | up 4.9% | flat |
| 176 | Timor-Leste | 17.3% | 2019 | up 54.5% | volatile |
| 177 | United Arab Emirates | 15.9% | 2019 | up 12.8% | rising |
| 178 | Saudi Arabia | 15.7% | 2019 | up 6.8% | rising |
| 179 | Zambia | 15.6% | 2019 | up 4.0% | rising |
| 180 | Palestine, State of | 15.3% | 2019 | down 7.3% | falling |
| 181 | Kosovo | 15.2% | 2019 | down 46.3% | falling |
| 181 | Kosovo (UNSCR 1244) | 15.2% | 2019 | down 46.3% | falling |
| 183 | Bahrain | 13.8% | 2019 | down 6.1% | falling |
| 184 | Lesotho | 13.6% | 2019 | down 4.2% | falling |
| 185 | Kuwait | 13.0% | 2019 | up 21.5% | rising |
| 185 | North Macedonia | 13.0% | 2019 | unchanged | falling |
| 187 | Qatar | 11.3% | 2019 | unchanged | flat |
| 188 | Georgia | 9.9% | 2019 | down 35.3% | volatile |
| 189 | Vanuatu | 8.5% | 2019 | up 1.2% | flat |
| 190 | Brunei Darussalam | 8.0% | 2019 | down 73.4% | volatile |
About this data
The total tax and contribution rate measures the amount of taxes and mandatory contributions borne by the business in the second year of operation, expressed as a share of commercial pro?t. The total amount of taxes and contributions borne is the sum of all the different taxes and contributions payable after accounting for allowable deductions and exemptions. The taxes withheld (such as personal income tax) or collected by the company and remitted to the tax authorities (such as VAT, sales tax or goods and service tax) but not borne by the company are excluded.