Doing Business, paying taxes, other taxes

percent of commercial profit, 2015–2017

Info Edit
Country201520162017
Afghanistan36.3036.3036.30
Albania3.103.603.60
Algeria35.5035.5035.50
Angola17.7017.7017.70
Antigua and Barbuda5.305.305.30
Argentina108.10108.10108.10
Armenia0.800.800.80
Australia0.400.500.50
Austria0.600.600.60
Azerbaijan2.102.102.10
Bahamas34.8027.4027.40
Barbados2.903.003.00
Belarus1.101.101.10
Belgium0.600.600.60
Belize1.401.401.40
Benin21.0021.0021.00
Bhutan1.401.401.40
Bolivia64.9064.9064.90
Bosnia and Herzegovina2.602.602.60
Botswana3.603.603.60
Bulgaria1.801.801.80
Burkina Faso3.703.703.70
Burundi1.201.201.20
Cape Verde0.700.400.40
Cambodia1.001.001.00
Cameroon0.500.500.50
Canada4.704.504.50
Central African Republic53.5053.5053.50
Chad3.803.803.80
Chile2.702.602.60
Colombia28.6028.6028.60
Comoros184.40184.40184.40
Congo (Kinshasa)14.4014.5014.50
Congo (Brazzaville)23.7024.7024.70
Costa Rica6.506.506.50
Ivory Coast19.8019.8019.80
Croatia1.301.201.20
Cyprus1.601.701.70
Czech Republic2.502.502.50
Denmark2.702.802.80
Djibouti2.202.202.20
Dominica3.003.003.00
Dominican Republic1.101.201.20
Ecuador3.203.203.20
Egypt4.504.604.60
El Salvador1.401.401.40
Equatorial Guinea1.001.001.00
Eritrea74.5074.5074.50
Estonia2.002.002.00
Ethiopia0.800.800.80
Fiji0.100.100.10
Finland1.301.301.30
France8.708.708.70
Gabon2.102.102.10
Gambia44.5044.5044.50
Georgia2.102.102.10
Germany4.304.404.40
Greece0.700.600.60
Grenada12.1012.1012.10
Guatemala0.700.700.70
Guinea41.9041.9041.90
Guinea Bissau5.605.605.60
Guyana1.801.801.80
Haiti4.104.104.10
Honduras10.0010.0010.00
Hong Kong0.100.100.10
Hungary1.902.302.30
Iceland2.902.802.80
Iran0.400.400.40
Ireland1.401.401.40
Israel1.401.401.40
Italy1.901.901.90
Jamaica6.407.007.00
Jordan2.002.002.00
Kazakhstan1.401.801.80
Kenya5.405.405.40
Kiribati-0.10
South Korea1.301.201.20
Kosovo0.500.300.30
Kyrgyzstan3.103.103.10
Laos3.703.703.70
Latvia2.903.003.00
Lebanon0.400.400.40
Lesotho2.802.802.80
Liberia6.707.007.00
Libya0.300.300.30
Lithuania1.301.501.50
Luxembourg0.400.400.40
Macedonia (F.Y.R.O.M.)1.902.002.00
Madagascar1.501.501.50
Malawi2.701.701.70
Malaysia1.000.900.90
Maldives9.209.209.20
Mali3.903.903.90
Malta0.500.500.50
Marshall Islands53.0053.0053.00
Mauritania48.1048.1048.10
Mauritius6.803.603.60
Micronesia52.0052.0052.00
Moldova0.200.200.20
Mongolia2.002.002.00
Montenegro0.700.700.70
Morocco1.401.401.40
Mozambique0.800.800.80
Burma (Myanmar)6.005.905.90
Namibia2.203.103.10
Nepal0.500.500.50
Netherlands0.300.400.40
New Zealand1.401.601.60
Nicaragua20.6020.6020.60
Niger5.405.305.30
Oman0.100.100.10
Palau0.100.100.10
Panama4.804.804.80
Papua New Guinea4.404.404.40
Paraguay6.806.806.80
Peru2.202.202.20
Philippines14.0013.9013.90
Poland0.901.001.00
Portugal0.500.600.60
Puerto Rico20.2026.4026.40
Romania1.001.101.10
Rwanda1.601.601.60
Saint Thomas and Principe11.2011.2011.20
San Marino0.400.300.30
Senegal5.305.305.30
Serbia2.203.503.50
Seychelles9.109.009.00
Sierra Leone0.900.900.90
Singapore1.101.101.10
Slovakia0.901.001.00
Slovenia0.100.100.10
Solomon Islands0.200.200.20
SomaliaNANA
South Africa3.203.103.10
South Sudan2.902.902.90
Spain0.900.800.80
Sri Lanka37.1037.2037.20
Saint Kitts and Nevis8.008.008.00
Saint Lucia3.303.303.30
Saint Vincent and Grenadines3.303.303.30
Sudan14.7014.7014.70
Swaziland4.204.104.10
Sweden0.600.600.60
Switzerland1.801.801.80
Syria0.400.400.40
Taiwan3.403.403.40
Tajikistan35.6035.6035.60
Tanzania6.106.206.20
Thailand2.702.602.60
Togo14.9014.7014.70
Tonga0.700.700.70
Trinidad and Tobago1.801.801.80
Tunisia21.8021.9021.90
Turkey3.003.103.10
Ukraine0.100.100.10
United Arab Emirates0.701.801.80
United Kingdom1.601.601.60
Uruguay2.602.602.60
Uzbekistan1.901.501.50
Vanuatu4.004.004.00
Venezuela37.2037.1037.10
Vietnam0.100.100.10
West Bank and Gaza0.300.300.30
Yemen1.801.801.80
Zambia3.106.206.20
Zimbabwe8.308.408.40

Commercial profit is essentially net profit before all taxes and contributions borne. It differs from the conventional profit before tax, reported in financial statements. In computing profit before tax, many of the taxes borne by a firm are deductible. In computing commercial profit, these taxes are not deductible. Commercial profit therefore presents a clear picture of the actual profit of a business before any of the taxes it bears in the course of the fiscal year. Commercial profit is computed as sales minus cost of goods sold, minus gross salaries, minus administrative expenses, minus other expenses, minus provisions, plus capital gains (from the property sale) minus interest expense, plus interest income and minus commercial depreciation.

Source: World Bank