Doing Business, paying taxes, overall score

scale 0-100, 2010–2017

Country	2010	2011	2012	2013	2014	2015	2016	2017
Afghanistan	40.14	37.41	39.73	40.20	40.78	40.50	38.42	38.10
Albania	61.92	62.09	58.83	59.06	59.53	66.56	61.30	68.90
Algeria	50.96	50.70	50.90	51.16	50.83	45.57	45.88	47.76
Angola	37.53	37.43	40.45	42.70	43.03	37.09	38.46	38.41
Antigua and Barbuda	64.48	64.33	64.04	63.28	63.38	58.79	58.48	58.04
Argentina	56.72	56.57	56.99	55.96	56.10	57.76	57.04	57.45
Armenia	61.37	61.93	64.42	68.34	69.91	71.62	72.16	73.63
Australia	80.80	81.15	80.98	81.63	81.69	79.94	80.25	80.26
Austria	76.36	76.72	76.71	77.87	77.84	78.36	78.88	78.92
Azerbaijan	62.38	62.37	63.54	64.30	65.74	66.65	67.84	67.99
Bahamas	65.38	65.40	64.96	64.76	65.00	55.58	56.82	56.65
Bahrain	66.89	67.02	67.07	67.35	68.07	66.55	66.38	68.44
Bangladesh	45.32	47.88	45.38	44.93	45.57	40.67	40.68	40.84
Barbados			62.72	62.77	62.75	57.33	57.34	57.42
Belarus	51.88	54.07	58.99	62.28	65.02	71.31	70.89	74.13
Belgium	74.04	73.79	74.04	74.20	74.23	72.55	73.02	73.00
Belize	61.19	61.11	61.70	61.91	61.94	57.52	58.06	58.06
Benin	37.96	39.64	42.08	43.80	44.19	45.58	47.50	48.52
Bhutan	56.58	55.98	58.87	59.32	60.31	64.78	65.35	65.37
Bolivia	49.76	49.98	50.31	50.45	50.14	48.42	49.82	49.85
Bosnia and Herzegovina	51.96	53.16	54.58	55.10	55.39	62.95	63.07	63.87
Botswana	64.95	65.38	66.65	67.15	68.58	64.53	65.39	65.55
Brazil	53.73	53.34	53.31	53.24	53.15	57.69	56.60	56.53
Brunei	60.81	60.99	62.49	62.60	65.10	57.39	60.28	65.51
Bulgaria	68.25	68.38	68.07	68.51	68.82	73.06	73.08	73.51
Burkina Faso	40.19	41.50	44.76	45.05	45.41	49.57	51.06	51.33
Burundi	34.98	35.17	41.22	45.97	49.34	48.11	47.25	47.37
Cape Verde	53.32	55.82	58.58	58.85	59.36	55.11	55.30	55.28
Cambodia	50.12	50.47	50.99	52.17	52.15	52.91	54.54	54.79
Cameroon	42.57	44.62	46.99	48.03	48.48	44.17	44.48	45.27
Canada	79.82	80.81	80.40	80.87	80.52	79.45	78.79	78.57
Central African Republic	27.50	27.51	33.71	32.46	32.75	36.45	36.27	36.25
Chad	29.43	29.05	31.72	31.70	32.06	38.02	38.25	39.07
Chile	68.27	69.66	72.21	71.48	72.12	70.89	69.48	69.56
China	56.52	59.45	58.58	59.94	61.13	63.14	62.86	64.28
Colombia	65.70	66.85	69.03	68.99	70.03	70.37	70.45	70.92
Comoros	44.96	45.29	47.15	48.50	49.39	45.68	47.94	48.69
Congo (Kinshasa)	30.41	33.57	34.65	35.05	37.80	34.54	37.53	37.57
Congo (Brazzaville)	36.80	34.44	37.42	38.55	40.24	41.14	41.07	40.58
Costa Rica	56.71	56.40	57.64	60.09	62.37	63.12	68.49	68.50
Ivory Coast	41.30	41.44	44.11	44.76	47.89	50.42	51.60	52.31
Croatia	61.33	61.76	62.98	62.65	63.79	72.20	72.78	72.99
Cyprus	66.55	67.78	69.14	69.44	69.38	67.65	72.48	72.65
Czech Republic	63.19	67.88	68.59	69.74	71.66	75.89	76.43	76.71
Denmark	84.24	85.42	85.72	85.79	85.71	84.69	84.85	84.87
Djibouti	44.30	43.52	44.05	44.50	48.70	44.69	44.42	44.50
Dominica	63.97	63.88	64.06	64.30	64.25	60.76	60.52	60.27
Dominican Republic	63.07	62.70	62.39	62.24	62.34	60.27	59.08	59.35
Ecuador	57.44	57.50	57.85	57.47	57.96	57.62	57.49	57.97
Egypt	56.99	57.92	59.08	59.61	59.99	55.87	55.18	56.64
El Salvador	60.82	60.32	60.49	60.52	60.68	60.60	62.20	61.02
Equatorial Guinea	45.63	44.94	47.40	47.74	47.76	40.46	41.36	39.83
Eritrea	30.21	31.37	31.62	32.48	32.81	26.40	27.94	28.05
Estonia	75.97	76.32	75.96	75.59	76.29	80.44	81.01	81.05
Ethiopia	45.91	47.95	47.97	48.65	47.56	45.73	46.85	47.25
Fiji	67.87	68.13	68.01	67.19	66.89	62.36	62.47	60.71
Finland	80.76	81.31	82.05	82.09	82.18	80.65	80.85	80.84
France	69.79	70.46	70.49	70.29	70.04	75.34	76.21	76.27
Gabon	47.48	48.28	50.66	50.22	51.44	47.09	46.16	45.88
Gambia	48.58	48.88	49.96	51.71	51.25	48.65	49.28	51.70
Georgia	74.18	76.61	79.31	81.55	82.09	77.01	77.72	80.20
Germany	79.49	79.45	79.59	79.24	79.55	79.20	79.88	79.87
Ghana	61.62	63.73	64.37	67.92	67.15	58.63	57.87	58.82
Greece	62.44	60.42	60.66	62.66	63.35	68.56	68.67	68.67
Grenada	59.28	60.36	60.37	60.49	60.37	54.00	53.93	53.75
Guatemala	61.29	61.24	61.66	62.12	65.21	63.40	62.44	62.93
Guinea	37.70	36.43	39.05	41.87	44.94	43.85	46.16	46.23
Guinea Bissau	33.54	33.69	41.07	42.21	44.14	39.52	40.86	41.63
Guyana	57.99	58.37	58.06	58.25	58.59	53.21	51.38	56.26
Haiti	42.99	43.12	42.55	42.63	42.82	39.42	38.51	38.66
Honduras	59.08	58.30	59.23	59.91	59.68	58.03	59.16	59.09
Hong Kong	88.28	88.67	89.34	89.33	88.67	82.97	83.77	84.21
Hungary	65.39	67.20	66.94	66.92	66.92	72.36	72.74	73.07
Iceland	80.70	81.01	81.92	82.04	83.04	78.70	78.88	78.91
India	48.77	50.09	52.41	52.74	50.34	52.87	53.93	55.27
Indonesia	56.84	57.46	58.39	58.72	57.32	56.68	58.51	61.52
Iran	56.78	56.98	57.08	58.66	58.81	56.27	57.08	57.26
Iraq	48.18	47.55	47.76	48.90	49.49	45.09	44.99	45.61
Ireland	82.61	82.02	81.54	82.48	83.07	79.01	79.25	79.53
Israel	71.13	71.65	71.62	72.69	73.21	71.64	71.44	71.65
Italy	66.12	66.50	66.83	67.39	68.18	71.96	71.97	72.25
Jamaica	61.66	62.56	62.74	64.54	64.58	65.84	66.73	67.54
Japan	78.39	77.98	78.88	78.81	78.39	75.19	75.36	75.53
Jordan	56.75	57.17	58.02	58.07	57.88	57.96	57.02	57.30
Kazakhstan	56.81	59.74	62.66	62.69	63.37	68.88	70.45	75.09
Kenya	57.46	56.93	57.08	57.32	57.40	54.17	57.50	61.22
Kiribati	58.72	58.58	58.63	58.61	58.51	50.60	48.51	49.19
South Korea	81.53	81.77	82.69	83.74	83.92	83.69	83.86	84.07
Kosovo	56.56	56.34	56.43	62.09	65.45	67.20	67.15	68.79
Kuwait	60.43	60.37	61.43	61.30	61.59	59.59	60.12	59.55
Kyrgyzstan	60.89	62.87	61.45	63.32	64.92	65.13	65.09	65.17
Laos	46.44	48.36	49.29	49.65	50.27	50.79	52.44	53.29
Latvia	73.35	73.88	76.93	77.08	78.24	78.29	79.14	80.61
Lebanon	61.31	61.63	62.03	62.47	62.22	56.65	56.08	55.90
Lesotho	50.44	51.51	51.74	54.42	56.55	57.31	57.56	60.37
Liberia	41.03	41.79	45.76	48.11	50.20	39.63	41.53	41.41
Libya				34.92	35.43	32.84	33.33	33.19
Lithuania	73.42	73.45	74.00	74.02	75.88	77.60	78.60	78.84
Luxembourg	65.67	65.98	66.92	66.96	67.01	68.77	68.79	68.81
Macedonia (F.Y.R.O.M.)	65.78	66.14	69.14	69.97	74.03	78.95	79.19	81.74
Madagascar	45.53	44.90	46.64	46.46	46.41	43.97	44.22	45.10
Malawi	48.32	49.20	49.60	48.17	49.45	50.04	51.11	54.39
Malaysia	74.61	76.39	79.31	79.44	81.20	78.64	78.18	78.11
Maldives	59.28	63.58	66.30	64.34	62.56	54.48	53.99	53.94
Mali	43.87	47.08	48.55	49.77	50.13	50.27	50.71	52.96
Malta			62.10	62.05	62.34	63.84	62.52	65.01
Marshall Islands	55.13	57.69	57.67	57.60	57.81	51.90	51.90	51.92
Mauritania	41.56	42.78	45.48	45.85	46.23	41.72	45.58	47.21
Mauritius	73.35	73.91	74.01	76.47	77.18	72.41	72.18	72.27
Mexico	64.71	66.08	67.69	69.46	69.56	71.16	71.95	72.29
Micronesia	50.16	50.16	50.22	50.22	48.19	49.49	49.48	49.48
Moldova	58.59	59.21	60.22	61.16	62.26	71.08	71.64	72.75
Mongolia	58.73	58.81	60.03	61.83	63.19	66.56	67.31	68.15
Montenegro	60.68	61.65	63.14	64.82	66.24	70.33	71.47	72.08
Morocco	60.62	60.04	63.37	62.82	64.38	64.21	65.82	67.50
Mozambique	52.73	53.83	52.73	53.03	54.77	53.64	53.82	53.78
Burma (Myanmar)				42.28	43.14	39.42	44.01	44.56
Namibia	63.19	63.22	63.34	63.78	63.62	58.28	58.86	58.82
Nepal	60.43	58.13	59.56	60.10	60.89	60.07	59.36	58.88
Netherlands	75.20	75.21	75.88	77.14	77.10	76.03	76.33	76.38
New Zealand	88.84	89.08	89.09	89.45	89.32	86.70	86.96	87.01
Nicaragua	54.13	54.23	57.39	58.09	58.88	56.57	55.65	55.75
Niger	36.64	37.69	40.94	42.65	42.89	45.39	47.07	49.57
Nigeria	42.67	42.50	43.76	43.54	45.01	43.27	44.02	44.63
Norway	82.05	82.17	82.20	83.45	83.56	82.80	82.30	82.82
Oman	65.53	65.57	67.30	68.43	68.60	64.09	65.65	67.73
Pakistan	52.33	52.93	54.11	53.95	55.35	50.19	49.48	51.77
Palau	56.73	56.70	57.15	56.60	61.18	53.78	53.78	53.81
Panama	65.39	65.91	66.01	66.24	67.81	66.24	66.19	66.19
Papua New Guinea	57.29	57.10	57.24	57.14	57.30	51.16	53.92	57.29
Paraguay	60.79	61.51	61.73	61.67	62.08	60.64	59.10	59.03
Peru	67.63	69.30	70.57	71.83	71.83	71.16	70.22	70.25
Philippines	54.29	54.99	55.65	55.92	59.86	59.89	59.53	60.40
Poland	62.96	64.98	65.77	71.76	73.92	75.66	77.04	77.81
Portugal	70.27	72.64	73.42	74.81	74.54	76.62	77.12	77.40
Puerto Rico	70.55	71.34	71.01	71.67	71.45	69.74	69.18	69.82
Qatar	65.20	64.48	65.99	67.79	67.82	64.72	64.68	63.66
Romania	64.06	63.76	63.81	65.29	65.78	74.44	74.12	74.26
Russia	54.93	54.32	56.66	58.93	66.00	71.25	73.20	73.19
Rwanda	57.88	59.61	59.82	64.05	67.76	67.67	68.63	69.81
Saint Thomas and Principe	43.02	41.36	47.92	48.02	48.39	45.39	46.67	46.75
Samoa	65.12	67.10	67.35	67.41	66.95	61.61	62.16	62.17
San Marino				63.81	63.00	62.67	63.55	64.11
Saudi Arabia	67.91	69.55	69.00	69.95	69.54	62.25	60.33	61.11
Senegal	41.49	41.68	43.53	43.87	44.07	46.04	49.95	50.68
Serbia	57.67	58.39	59.69	60.59	60.60	65.95	69.58	72.29
Seychelles	62.24	62.30	62.88	62.87	63.27	57.98	61.00	61.21
Sierra Leone	39.80	44.25	48.35	49.16	53.66	49.39	50.14	50.23
Singapore	89.77	90.40	90.41	90.38	91.24	85.08	84.50	85.05
Slovakia	68.73	69.97	69.98	71.03	71.03	74.21	75.44	75.61
Slovenia	62.75	65.67	67.48	69.48	70.15	73.23	75.44	76.14
Solomon Islands	55.04	59.53	60.91	62.07	61.83	58.16	58.79	59.17
Somalia							20.24	20.29
South Africa	67.53	67.91	68.77	69.78	70.05	63.97	65.29	65.20
South Sudan				36.58	34.07	35.96	33.48	33.48
Spain	68.18	68.22	70.13	70.19	69.50	73.61	75.02	75.73
Sri Lanka	56.90	55.88	56.96	60.86	61.38	56.82	58.14	58.79
Saint Kitts and Nevis	61.38	61.36	60.51	60.33	59.77	55.38	55.13	53.96
Saint Lucia	65.25	65.02	65.10	65.28	65.05	63.15	63.47	63.13
Saint Vincent and Grenadines	63.68	63.79	63.93	62.56	62.66	56.22	56.01	55.91
Sudan	48.79	48.95	49.38	50.98	51.05	45.84	45.80	44.76
Suriname	43.97	44.34	44.49	44.57	46.46	47.36	47.25	47.28
Swaziland	53.85	57.34	57.71	58.39	58.88	58.30	58.15	58.34
Sweden	81.69	83.17	82.75	82.40	82.51	81.11	81.61	82.13
Switzerland	75.26	75.31	75.39	75.58	75.57	76.04	76.07	76.06
Syria	50.48	50.64	51.43	51.61	46.41	41.53	42.85	41.43
Taiwan	74.39	74.82	75.92	79.21	79.24	80.87	81.08	81.09
Tajikistan	41.07	43.42	43.65	44.47	44.88	51.20	53.98	55.34
Tanzania	52.62	55.38	56.51	56.51	56.88	50.14	50.59	54.48
Thailand	73.03	72.67	74.96	75.20	75.99	72.20	71.65	72.53
Timor Leste	41.67	42.25	42.64	42.78	44.71	44.03	42.03	40.88
Togo	38.23	39.32	41.28	43.27	45.52	46.30	47.40	48.57
Tonga	65.16	65.26	65.70	65.22	66.28	64.20	63.83	63.58
Trinidad and Tobago	61.88	62.13	62.54	63.52	63.75	62.29	61.07	60.99
Tunisia	66.66	68.47	68.57	68.69	68.78	63.79	63.91	64.89
Turkey	65.29	65.33	66.04	66.90	68.52	69.96	67.30	67.19
Uganda	48.97	51.18	50.42	50.31	51.31	52.25	57.10	57.77
Ukraine	39.69	44.21	44.35	48.87	58.14	61.83	62.77	63.90
United Arab Emirates	70.80	70.95	71.20	72.70	75.26	74.25	74.83	76.89
United Kingdom	83.58	84.37	84.51	84.54	85.61	82.55	82.73	82.74
United States	85.72	85.72	85.65	84.94	82.14	81.96	82.46	82.45
Uruguay	58.82	58.77	61.85	63.24	63.58	61.90	61.33	61.85
Uzbekistan	39.44	41.21	43.55	46.41	48.52	59.25	62.68	63.03
Vanuatu	61.78	62.12	63.33	64.62	65.82	60.40	61.45	63.66
Venezuela	36.43	38.20	37.88	39.09	38.81	36.25	36.33	33.37
Vietnam	58.14	58.93	59.01	59.48	59.87	58.82	61.11	63.83
West Bank and Gaza	50.06	49.58	49.64	50.57	52.88	51.97	51.81	53.21
Yemen	56.72	56.66	57.71	55.42	55.69	44.28	39.92	39.57
Zambia	57.32	57.04	57.12	60.76	62.12	61.51	60.77	60.54
Zimbabwe	41.42	41.20	44.71	43.54	44.87	47.17	47.08	47.10

Doing Business records the taxes and mandatory contributions that a medium-size company must pay in a given year as well as the administrative burden of paying taxes and contributions and complying with postfiling procedures. Taxes and contributions measured include the profit or corporate income tax, social contributions and labor taxes paid by the employer, property taxes, property transfer taxes, dividend tax, capital gains tax, financial transactions tax, waste collection taxes, vehicle and road taxes, and any other small taxes or fees.

Source: World Bank