Doing Business, paying taxes, other taxes

percent of commercial profit, 2015–2017

Info Edit
    2015 Ranking
    1. Comoros 184.40
    2. Argentina 108.10
    3. Eritrea 74.50
    4. Bolivia 64.90
    5. Central African Republic 53.50
    6. Marshall Islands 53.00
    7. Micronesia 52.00
    8. Mauritania 48.10
    9. Gambia 44.50
    10. Guinea 41.90
    11. Venezuela 37.20
    12. Sri Lanka 37.10
    13. Afghanistan 36.30
    14. Tajikistan 35.60
    15. Algeria 35.50
    16. Bahamas 34.80
    17. Colombia 28.60
    18. Congo (Brazzaville) 23.70
    19. Tunisia 21.80
    20. Benin 21.00
    21. Nicaragua 20.60
    22. Puerto Rico 20.20
    23. Ivory Coast 19.80
    24. Angola 17.70
    25. Togo 14.90
    26. Sudan 14.70
    27. Congo (Kinshasa) 14.40
    28. Philippines 14.00
    29. Grenada 12.10
    30. Saint Thomas and Principe 11.20
    31. Honduras 10.00
    32. Maldives 9.20
    33. Seychelles 9.10
    34. France 8.70
    35. Zimbabwe 8.30
    36. Saint Kitts and Nevis 8.00
    37. Mauritius 6.80
    38. Paraguay 6.80
    39. Liberia 6.70
    40. Costa Rica 6.50
    41. Jamaica 6.40
    42. Tanzania 6.10
    43. Burma (Myanmar) 6.00
    44. Guinea Bissau 5.60
    45. Niger 5.40
    46. Kenya 5.40
    47. Senegal 5.30
    48. Antigua and Barbuda 5.30
    49. Panama 4.80
    50. Canada 4.70
    51. Egypt 4.50
    52. Papua New Guinea 4.40
    53. Germany 4.30
    54. Swaziland 4.20
    55. Haiti 4.10
    56. Vanuatu 4.00
    57. Mali 3.90
    58. Chad 3.80
    59. Burkina Faso 3.70
    60. Laos 3.70
    61. Botswana 3.60
    62. Taiwan 3.40
    63. Saint Vincent and Grenadines 3.30
    64. Saint Lucia 3.30
    65. Ecuador 3.20
    66. South Africa 3.20
    67. Albania 3.10
    68. Zambia 3.10
    69. Kyrgyzstan 3.10
    70. Turkey 3.00
    71. Dominica 3.00
    72. Iceland 2.90
    73. Latvia 2.90
    74. South Sudan 2.90
    75. Barbados 2.90
    76. Lesotho 2.80
    77. Chile 2.70
    78. Thailand 2.70
    79. Denmark 2.70
    80. Malawi 2.70
    81. Uruguay 2.60
    82. Bosnia and Herzegovina 2.60
    83. Czech Republic 2.50
    84. Serbia 2.20
    85. Peru 2.20
    86. Namibia 2.20
    87. Djibouti 2.20
    88. Gabon 2.10
    89. Azerbaijan 2.10
    90. Georgia 2.10
    91. Estonia 2.00
    92. Mongolia 2.00
    93. Jordan 2.00
    94. Italy 1.90
    95. Uzbekistan 1.90
    96. Hungary 1.90
    97. Macedonia (F.Y.R.O.M.) 1.90
    98. Yemen 1.80
    99. Bulgaria 1.80
    100. Switzerland 1.80
    101. Trinidad and Tobago 1.80
    102. Guyana 1.80
    103. Cyprus 1.60
    104. Rwanda 1.60
    105. United Kingdom 1.60
    106. Madagascar 1.50
    107. Belize 1.40
    108. Israel 1.40
    109. Kazakhstan 1.40
    110. Bhutan 1.40
    111. Ireland 1.40
    112. New Zealand 1.40
    113. El Salvador 1.40
    114. Morocco 1.40
    115. Finland 1.30
    116. South Korea 1.30
    117. Croatia 1.30
    118. Lithuania 1.30
    119. Burundi 1.20
    120. Belarus 1.10
    121. Singapore 1.10
    122. Dominican Republic 1.10
    123. Equatorial Guinea 1.00
    124. Romania 1.00
    125. Cambodia 1.00
    126. Malaysia 1.00
    127. Spain 0.90
    128. Poland 0.90
    129. Sierra Leone 0.90
    130. Slovakia 0.90
    131. Mozambique 0.80
    132. Armenia 0.80
    133. Ethiopia 0.80
    134. Cape Verde 0.70
    135. United Arab Emirates 0.70
    136. Montenegro 0.70
    137. Tonga 0.70
    138. Greece 0.70
    139. Guatemala 0.70
    140. Austria 0.60
    141. Belgium 0.60
    142. Sweden 0.60
    143. Portugal 0.50
    144. Cameroon 0.50
    145. Nepal 0.50
    146. Kosovo 0.50
    147. Malta 0.50
    148. Iran 0.40
    149. Luxembourg 0.40
    150. Lebanon 0.40
    151. San Marino 0.40
    152. Australia 0.40
    153. Syria 0.40
    154. Netherlands 0.30
    155. Libya 0.30
    156. West Bank and Gaza 0.30
    157. Moldova 0.20
    158. Solomon Islands 0.20
    159. Hong Kong 0.10
    160. Ukraine 0.10
    161. Oman 0.10
    162. Palau 0.10
    163. Fiji 0.10
    164. Vietnam 0.10
    165. Slovenia 0.10
    166. Kiribati -0.10
    2017 Ranking
    1. Comoros 184.40
    2. Argentina 108.10
    3. Eritrea 74.50
    4. Bolivia 64.90
    5. Central African Republic 53.50
    6. Marshall Islands 53.00
    7. Micronesia 52.00
    8. Mauritania 48.10
    9. Gambia 44.50
    10. Guinea 41.90
    11. Sri Lanka 37.20
    12. Venezuela 37.10
    13. Afghanistan 36.30
    14. Tajikistan 35.60
    15. Algeria 35.50
    16. Colombia 28.60
    17. Bahamas 27.40
    18. Puerto Rico 26.40
    19. Congo (Brazzaville) 24.70
    20. Tunisia 21.90
    21. Benin 21.00
    22. Nicaragua 20.60
    23. Ivory Coast 19.80
    24. Angola 17.70
    25. Sudan 14.70
    26. Togo 14.70
    27. Congo (Kinshasa) 14.50
    28. Philippines 13.90
    29. Grenada 12.10
    30. Saint Thomas and Principe 11.20
    31. Honduras 10.00
    32. Maldives 9.20
    33. Seychelles 9.00
    34. France 8.70
    35. Zimbabwe 8.40
    36. Saint Kitts and Nevis 8.00
    37. Liberia 7.00
    38. Jamaica 7.00
    39. Paraguay 6.80
    40. Costa Rica 6.50
    41. Zambia 6.20
    42. Tanzania 6.20
    43. Burma (Myanmar) 5.90
    44. Guinea Bissau 5.60
    45. Kenya 5.40
    46. Antigua and Barbuda 5.30
    47. Niger 5.30
    48. Senegal 5.30
    49. Panama 4.80
    50. Egypt 4.60
    51. Canada 4.50
    52. Papua New Guinea 4.40
    53. Germany 4.40
    54. Swaziland 4.10
    55. Haiti 4.10
    56. Vanuatu 4.00
    57. Mali 3.90
    58. Chad 3.80
    59. Burkina Faso 3.70
    60. Laos 3.70
    61. Mauritius 3.60
    62. Albania 3.60
    63. Botswana 3.60
    64. Serbia 3.50
    65. Taiwan 3.40
    66. Saint Vincent and Grenadines 3.30
    67. Saint Lucia 3.30
    68. Ecuador 3.20
    69. Namibia 3.10
    70. Kyrgyzstan 3.10
    71. Turkey 3.10
    72. South Africa 3.10
    73. Dominica 3.00
    74. Latvia 3.00
    75. Barbados 3.00
    76. South Sudan 2.90
    77. Denmark 2.80
    78. Lesotho 2.80
    79. Iceland 2.80
    80. Chile 2.60
    81. Thailand 2.60
    82. Bosnia and Herzegovina 2.60
    83. Uruguay 2.60
    84. Czech Republic 2.50
    85. Hungary 2.30
    86. Peru 2.20
    87. Djibouti 2.20
    88. Georgia 2.10
    89. Azerbaijan 2.10
    90. Gabon 2.10
    91. Jordan 2.00
    92. Mongolia 2.00
    93. Estonia 2.00
    94. Macedonia (F.Y.R.O.M.) 2.00
    95. Italy 1.90
    96. Bulgaria 1.80
    97. Yemen 1.80
    98. Switzerland 1.80
    99. Guyana 1.80
    100. Kazakhstan 1.80
    101. United Arab Emirates 1.80
    102. Trinidad and Tobago 1.80
    103. Cyprus 1.70
    104. Malawi 1.70
    105. New Zealand 1.60
    106. Rwanda 1.60
    107. United Kingdom 1.60
    108. Madagascar 1.50
    109. Uzbekistan 1.50
    110. Lithuania 1.50
    111. Morocco 1.40
    112. Israel 1.40
    113. Ireland 1.40
    114. El Salvador 1.40
    115. Bhutan 1.40
    116. Belize 1.40
    117. Finland 1.30
    118. Croatia 1.20
    119. Burundi 1.20
    120. Dominican Republic 1.20
    121. South Korea 1.20
    122. Singapore 1.10
    123. Belarus 1.10
    124. Romania 1.10
    125. Poland 1.00
    126. Slovakia 1.00
    127. Equatorial Guinea 1.00
    128. Cambodia 1.00
    129. Malaysia 0.90
    130. Sierra Leone 0.90
    131. Spain 0.80
    132. Armenia 0.80
    133. Ethiopia 0.80
    134. Mozambique 0.80
    135. Tonga 0.70
    136. Montenegro 0.70
    137. Guatemala 0.70
    138. Greece 0.60
    139. Portugal 0.60
    140. Sweden 0.60
    141. Belgium 0.60
    142. Austria 0.60
    143. Australia 0.50
    144. Cameroon 0.50
    145. Malta 0.50
    146. Nepal 0.50
    147. Lebanon 0.40
    148. Luxembourg 0.40
    149. Syria 0.40
    150. Iran 0.40
    151. Netherlands 0.40
    152. Cape Verde 0.40
    153. West Bank and Gaza 0.30
    154. Libya 0.30
    155. San Marino 0.30
    156. Kosovo 0.30
    157. Moldova 0.20
    158. Solomon Islands 0.20
    159. Palau 0.10
    160. Ukraine 0.10
    161. Oman 0.10
    162. Vietnam 0.10
    163. Hong Kong 0.10
    164. Slovenia 0.10
    165. Fiji 0.10
    166. Somalia 0.00

    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