Doing Business, paying taxes, time

hours per year, 2006–2017

Info Edit
Country200620072008200920102011201220132014201520162017
Afghanistan275.00275.00275.00275.00275.00275.00275.00275.00275.00275.00275.00275.00
Albania364.00364.00364.00368.00368.00360.00371.00357.00357.00357.00357.00261.00
Algeria451.00451.00451.00451.00451.00451.00451.00451.00451.00385.00385.00265.00
Angola284.00284.00284.00284.00284.00294.00294.00294.00294.00294.00294.00287.00
Antigua and Barbuda184.00184.00184.00207.00207.00207.00207.00207.00207.00207.00207.00207.00
Argentina453.00453.00453.00453.00453.00453.00415.00405.00405.00405.00405.00359.00
Armenia572.00572.00578.00578.00578.00578.00498.00372.00372.00313.00313.00313.00
Australia107.00107.00107.00107.00107.00109.00109.00109.00105.00105.00105.00105.00
Austria170.00170.00170.00170.00170.00170.00170.00170.00166.00131.00131.00131.00
Azerbaijan756.001,000.00952.00376.00376.00306.00225.00214.00214.00195.00195.00195.00
Bahamas58.0058.0058.0058.0058.0058.0058.0058.0058.00233.00
Bahrain27.0027.0027.0027.0027.0027.0027.0027.0027.0027.00
Bangladesh400.00400.00400.00302.00302.00302.00422.00422.00422.00422.00422.00435.00
Barbados245.00237.00237.00237.00237.00237.00
Belarus986.50986.50986.50986.50900.00798.00654.00338.00319.00183.00176.00176.00
Belgium156.00156.00156.00156.00156.00156.00156.00156.00160.00160.00161.00161.00
Belize147.00147.00147.00147.00147.00147.00147.00147.00147.00147.00147.00147.00
Benin270.00270.00270.00270.00270.00270.00270.00270.00270.00270.00270.00270.00
Bhutan85.0085.0085.0085.0085.0085.0085.0085.0085.0085.0085.0085.00
Bolivia1,080.001,080.001,080.001,080.001,080.001,080.001,080.001,025.001,025.001,025.001,025.001,025.00
Bosnia and Herzegovina368.00368.00368.00428.00422.00422.00422.00407.00407.00407.00420.00411.00
Botswana140.00140.00140.00140.00140.00152.00152.00152.00152.00152.00152.00152.00
Brazil2,600.002,600.002,600.002,600.002,600.002,600.002,600.002,600.002,600.002,600.002,600.002,038.00
Brunei144.00144.00144.00144.00144.0096.0096.0096.0093.0089.0076.50
Bulgaria598.00598.00598.00598.00598.00598.00482.00436.00436.00436.00453.00453.00
Burkina Faso270.00270.00270.00270.00270.00270.00270.00270.00270.00270.00270.00270.00
Burundi140.00140.00140.00140.00140.00211.00274.00274.00274.00274.00274.00232.00
Cape Verde186.00186.00186.00186.00186.00186.00186.00186.00186.00186.00180.00180.00
Cambodia137.00137.00137.00137.00125.00173.00173.00173.00173.00173.00173.00173.00
Cameroon654.00654.00654.00654.00654.00654.00654.00654.00630.00630.00630.00630.00
Canada119.00119.00119.00119.00119.00131.00131.00131.00131.00131.00131.00131.00
Central African Republic504.00504.00504.00504.00504.00504.00504.00483.00483.00483.00483.00483.00
Chad732.00732.00732.00732.00732.00732.00732.00732.00732.00732.00732.00766.00
Chile316.00316.00316.00316.00316.00316.00316.00291.00291.00291.00291.00291.00
China832.00832.00832.00464.00463.80358.00358.00338.00318.00261.00261.00259.00
Colombia456.00456.00268.00256.00208.00208.00193.00203.00203.00239.00239.00239.00
Comoros100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00
Congo (Kinshasa)308.00308.00308.00308.00308.00336.00336.00336.00348.00340.00346.00346.00
Congo (Brazzaville)606.00606.00606.00606.00606.00606.00606.00606.00602.00602.00602.00602.00
Costa Rica402.00402.00402.00282.00282.00272.00246.00226.00226.00163.00151.00151.00
Ivory Coast270.00270.00270.00270.00270.00270.00272.00272.00272.00272.00272.00270.00
Croatia232.00196.00196.00196.00196.00196.00196.00196.00196.00208.00206.00206.00
Cyprus149.00149.00149.00149.00146.50146.50146.50145.50127.00
Czech Republic866.00759.00759.00759.00442.00386.00386.00242.00242.00242.00234.00234.00
Denmark135.00135.00135.00135.00135.00135.00135.00130.00130.00130.00130.00130.00
Djibouti66.0066.0066.0066.0066.0090.0082.0082.0082.0082.0082.0082.00
Dominica147.00147.00147.00117.00117.00117.00117.00117.00117.00117.00117.00117.00
Dominican Republic232.00286.00286.00480.00324.00324.00324.00324.00324.00316.00316.00317.00
Ecuador600.00600.00600.00600.00600.00654.00654.00654.00654.00654.00654.00664.00
Egypt504.00595.50711.00711.00480.00433.00433.00392.00392.00392.00392.00392.00
El Salvador320.00320.00320.00320.00320.00320.00320.00320.00320.00320.00312.00248.00
Equatorial Guinea492.00492.00492.00492.00492.00492.00492.00492.00492.00492.00492.00492.00
Eritrea216.00216.00216.00216.00216.00216.00216.00216.00216.00216.00216.00216.00
Estonia81.0081.0081.0081.0081.0081.0081.0081.0081.0081.0081.0084.00
Ethiopia212.00212.00198.00198.00198.00198.00198.00306.00306.00306.00306.00306.00
Fiji206.00206.00206.00206.00212.00225.00225.00225.00257.00257.00257.00247.00
Finland269.00269.00269.00269.00243.00243.0093.0093.0093.0093.0093.0093.00
France132.00132.00132.00132.00132.00132.00132.00132.00137.00137.00137.00139.00
Gabon488.00488.00488.00488.00488.00488.00488.00488.00488.00488.00488.00488.00
Gambia376.00376.00376.00376.00376.00376.00376.00376.00376.00376.00326.00326.00
Georgia448.00387.00387.00387.00387.00387.00387.00280.00280.00362.00362.00270.00
Germany196.00196.00196.00196.00196.00215.00221.00207.00218.00218.00218.00218.00
Ghana304.00304.00304.00224.00224.00224.00224.00224.00224.00224.00224.00224.00
Greece264.00264.00264.00224.00224.00224.00224.00202.00193.00193.00193.00193.00
Grenada140.00140.00140.00140.00140.00140.00140.00140.00140.00140.00140.00140.00
Guatemala344.00344.00344.00344.00344.00344.00344.00332.00326.00256.00256.00256.00
Guinea416.00416.00416.00416.00416.00416.00416.00416.00440.00440.00440.00440.00
Guinea Bissau208.00208.00208.00208.00208.00208.00208.00208.00208.00208.00208.00208.00
Guyana288.00288.00288.00288.00288.00288.00263.00263.00256.00256.00256.00256.00
Haiti184.00184.00184.00184.00184.00184.00184.00184.00184.00184.00184.00184.00
Honduras424.00424.00424.00224.00224.00224.00224.00224.00224.00224.00224.00224.00
Hong Kong80.0080.0080.0080.0080.0080.0080.0078.0078.0078.0074.0074.00
Hungary340.00340.00340.00330.00330.00277.00277.00277.00277.00277.00277.00277.00
Iceland140.00140.00140.00140.00140.00140.00140.00140.00140.00140.00140.00140.00
India264.00264.00271.00271.00271.00258.00254.00243.00243.00243.00243.00241.00
Indonesia560.00576.00266.00266.00266.00266.00266.00259.00259.00253.50234.00221.00
Iran344.00344.00344.00344.00344.00344.00344.00344.00344.00344.00344.00344.00
Iraq312.00312.00312.00312.00312.00312.00312.00312.00312.00312.00312.00312.00
Ireland76.0076.0076.0076.0076.0076.0076.0080.0080.0080.0082.0082.00
Israel230.00230.00230.00230.00230.00235.00235.00235.00235.00235.00235.00235.00
Italy340.00340.00340.00314.00314.00285.00285.00269.00269.00269.00269.00240.00
Jamaica324.00324.00324.00324.00324.00324.00324.00278.00278.00278.00280.00268.00
Japan315.00350.00350.00355.00355.00355.00221.00221.00221.00221.00204.00175.00
Jordan136.00136.00136.00136.00136.00136.00145.00145.00145.00145.00145.00145.00
Kazakhstan261.00261.00261.00261.00261.00261.00178.00178.00178.00178.00178.00178.00
Kenya384.00444.00444.00429.00429.00405.00405.00352.00319.50213.50213.50195.50
Kiribati120.00120.00120.00120.00120.00120.00120.00120.00120.00120.00156.00168.00
South Korea290.00290.00290.00250.00250.00250.00225.00207.00187.00187.00188.00188.00
Kosovo163.00163.00164.00164.00161.50155.00155.00155.00
Kuwait98.0098.0098.0098.0098.0098.0098.0098.0098.0098.0098.0098.00
Kyrgyzstan222.00222.00222.00222.00222.00222.00230.00226.00226.00225.00225.00225.00
Laos672.00672.00672.00560.00362.00362.00362.00362.00362.00362.00362.00362.00
Latvia280.00280.00239.00239.00239.00253.00250.00224.00224.00193.00193.00168.50
Lebanon180.00180.00180.00180.00180.00180.00180.00180.00180.00183.00183.00181.00
Lesotho564.00564.00342.00324.00324.00324.30324.00324.00324.00324.00324.00324.00
Liberia150.00150.00150.00150.00150.00150.50150.50143.00143.00139.50139.50
Libya889.00889.00889.00889.00889.00
Lithuania166.00166.00166.00166.00166.00175.00175.00175.00175.00171.00171.00171.00
Luxembourg59.0059.0059.0059.0059.0059.0059.0055.0055.0055.0055.00
Macedonia (F.Y.R.O.M.)192.00192.00192.00150.00150.00119.00119.00119.00119.00119.00119.00119.00
Madagascar400.00304.00238.00238.00201.00201.00201.00201.00183.00183.00183.00183.00
Malawi370.00370.00370.00292.00157.00157.00157.00174.50174.50174.50174.50177.50
Malaysia190.00190.00166.00145.00145.00145.00133.00133.00133.00133.00118.00164.00
Maldives252.00413.00413.00394.50405.50
Mali270.00270.00270.00270.00270.00270.00270.00270.00270.00270.00270.00270.00
Malta139.00139.00139.00139.00139.00139.00
Marshall Islands128.00128.00128.00128.00128.00128.00128.00128.00128.00120.00120.00120.00
Mauritania696.00696.00696.00696.00696.00696.00696.00696.00696.00734.00734.00724.00
Mauritius161.00161.00161.00161.00161.00161.00161.00161.00152.00152.00152.00152.00
Mexico560.00560.00485.00548.90516.50404.00347.00337.00334.00334.00286.00286.00
Micronesia128.00128.00128.00128.00128.00128.00128.00128.00128.00128.00128.00128.00
Moldova234.00232.00234.00234.00228.00228.00228.00220.00181.00185.00186.00181.00
Mongolia204.00204.00204.00204.00192.00192.00192.00192.00192.00148.00148.00148.00
Montenegro372.00372.00372.00372.00372.00372.00320.00320.00320.00314.00300.00
Morocco358.00358.00358.00358.00358.00358.00238.00238.00232.00232.00211.00211.00
Mozambique230.00230.00230.00230.00230.00230.00230.00230.00230.00230.00217.00200.00
Burma (Myanmar)240.50240.50240.50274.00282.00
Namibia339.00339.00339.00339.00339.00339.00339.00314.00314.00314.00302.00302.00
Nepal408.00408.00408.00408.00338.00338.00326.00326.00334.00334.00334.00339.00
Netherlands250.00250.00180.00180.00164.00131.00124.00124.00120.00120.00120.00119.00
New Zealand172.00172.00172.00172.00172.00172.00172.00152.00152.00152.00152.00152.00
Nicaragua240.00240.00240.00240.00240.00222.00207.00207.00207.00207.00207.00201.00
Niger270.00270.00270.00270.00270.00270.00270.00270.00270.00270.00270.00270.00
Nigeria1,120.001,120.001,120.00938.00938.00938.00938.00956.00907.90907.90907.90907.90
Norway87.0087.0087.0087.0087.0087.0087.0087.0083.0083.0083.0083.00
Oman52.0052.0062.0062.0062.0062.0062.0062.0068.0068.0068.0068.00
Pakistan560.00560.00560.00560.00560.00560.00307.00307.00307.00307.00307.00311.50
Palau128.00128.00128.00128.00128.00128.00128.00142.00142.00142.00142.00142.00
Panama560.00560.00482.00482.00482.00482.00482.00431.00417.00417.00417.00417.00
Papua New Guinea205.50205.50205.50193.50193.50194.00194.00207.00207.00207.00207.00207.00
Paraguay328.00328.00328.00328.00328.00311.00387.00387.00384.00378.00378.00378.00
Peru424.00424.00424.00424.00380.00380.00309.00293.00293.00293.00260.00260.00
Philippines195.00195.00195.00195.00195.00195.00195.00193.00193.00193.00191.00185.60
Poland420.00420.00420.00420.00397.00327.00298.00288.00288.00288.00271.00271.00
Portugal328.00328.00328.00328.00328.00298.00275.00275.00275.00275.00275.00243.00
Puerto Rico140.00140.00140.00218.00218.00218.00218.00218.00218.00218.00218.00218.00
Qatar36.0036.0036.0036.0036.0048.0041.0041.0041.0041.00
Romania192.00195.00204.00204.00204.00230.00224.00218.00202.00161.00161.00161.00
Russia448.00448.00448.00448.00320.00320.00290.00177.00177.00168.00168.00168.00
Rwanda168.00168.00168.00160.00160.00148.00148.00134.00123.00119.00109.00124.00
Saint Thomas and Principe424.00424.00424.00424.00424.00424.00424.00424.00424.00424.00424.00424.00
Samoa224.00224.00224.00224.00224.00224.00224.00224.00224.00224.00224.00224.00
San Marino52.0052.0052.0052.0052.00
Saudi Arabia69.0079.0079.0079.0079.0079.0079.0072.0072.0064.0064.0067.00
Senegal696.00696.00696.00666.00666.00666.00666.00666.00644.00620.00620.00441.00
Serbia279.00279.00279.00279.00279.00279.00279.00279.00279.00279.00244.30225.50
Seychelles76.0076.0076.0076.0076.0076.0076.0076.0076.0088.0085.0085.00
Sierra Leone383.00383.00383.00383.00341.00341.00341.00341.00337.00337.00337.00343.00
Singapore49.0049.0049.0084.0085.5085.5085.5083.5083.5083.5083.5066.50
Slovakia325.00325.00325.00325.00257.00257.00231.00207.00207.00207.00188.00192.00
Slovenia260.00246.00246.00246.00246.00245.00245.00245.00245.00245.00245.00245.00
Solomon Islands80.0080.0080.0080.0080.0080.0080.0080.0080.0080.0080.0080.00
SomaliaNANA
South Africa346.00346.00346.00196.00196.00196.00197.00198.00198.00198.00198.00203.00
South Sudan218.00218.00218.00210.00210.00
Spain298.00298.00298.00234.00213.00197.00187.00167.00167.00167.00158.00152.00
Sri Lanka268.00268.00268.00268.00268.00268.00268.00266.00221.50179.00179.00179.00
Saint Kitts and Nevis172.00172.00172.00172.00154.50155.00203.00203.00203.00203.00203.00203.00
Saint Lucia71.0071.0071.0061.0092.0092.0092.0092.0096.50110.00110.00110.00
Saint Vincent and Grenadines76.0076.0076.00116.80110.80111.00111.00111.00108.00108.00108.00108.00
Sudan180.00180.00180.00180.00180.00180.00180.00180.00180.00180.00180.00180.00
Suriname199.00199.00199.00199.00199.00199.00199.00199.00199.00199.00199.00199.00
Swaziland116.00116.00116.00116.00116.00116.00116.00116.00122.00122.00122.00122.00
Sweden122.00122.00122.00122.00122.00122.00122.00122.00122.00122.00122.00122.00
Switzerland63.0063.0063.0063.0063.0063.0063.0063.0063.0063.0063.0063.00
Syria336.00336.00336.00336.00336.00336.00336.00336.00336.00336.00336.00336.00
Taiwan340.00340.00340.00340.00280.50269.00245.00221.00221.00221.00221.00221.00
Tajikistan296.00296.00296.00296.00296.00296.00296.00296.00296.00281.00276.00258.00
Tanzania172.00172.00172.00172.00172.00172.00172.00172.00185.00181.00183.00195.00
Thailand264.00264.00264.00264.00264.00264.00264.00264.00264.00264.00264.00266.00
Timor Leste640.00640.00640.00640.00276.00276.00276.00276.00276.00276.00276.00276.00
Togo270.00270.00270.00270.00270.00270.00270.00270.00270.00270.00270.00216.00
Tonga164.00164.00164.00164.00164.00164.00164.00164.00182.00200.00200.00200.00
Trinidad and Tobago210.00210.00210.00210.00210.00210.00210.00210.00210.00210.00210.00210.00
Tunisia268.00268.00268.00228.00228.00144.00144.00144.00144.00144.00144.00144.00
Turkey254.00254.00223.00223.00223.00226.00226.00226.00226.00226.00226.00216.50
Uganda237.00237.00237.00222.00161.00161.00213.00213.00209.00209.00209.00195.00
Ukraine2,079.002,079.002,079.00854.00730.00651.00657.00488.00386.00346.00346.00355.50
United Arab Emirates12.0012.0012.0012.0012.0012.0012.0012.0012.0012.0012.0012.00
United Kingdom105.00105.00105.00105.00110.00110.00110.00110.00110.00110.00110.00110.00
United States325.00325.00325.00187.00187.00187.00187.00175.00175.00175.00175.00175.00
Uruguay304.00304.00304.00336.00336.00336.00336.00310.00310.00312.00277.00271.00
Uzbekistan196.00196.00196.00205.20205.20205.00205.00205.00205.00192.50192.50192.50
Vanuatu120.00120.00120.00120.00120.00120.00120.00120.00120.00120.00120.00120.00
Venezuela864.00864.00864.00864.00864.00864.00864.00792.00792.00792.00792.00792.00
Vietnam1,050.001,050.001,050.001,050.001,050.00941.00941.00872.00872.00872.00770.00540.00
West Bank and Gaza170.00170.00170.00170.00170.00170.00170.00170.00170.00162.00162.00162.00
Yemen248.00248.00248.00248.00248.00248.00248.00248.00248.00248.00248.00248.00
Zambia183.00183.00183.00183.00183.00183.00183.00183.00183.00177.00191.00185.50
Zimbabwe216.00216.00256.00256.00270.00242.00242.00242.00242.00242.00242.00242.00

Time is recorded in hours per year. The indicator measures the time taken to prepare, file and pay three major types of taxes and contributions: the corporate income tax, value added or sales tax, and labor taxes, including payroll taxes and social contributions. Preparation time includes the time to collect all information necessary to compute the tax payable and to calculate the amount payable. If separate accounting books must be kept for tax purposes—or separate calculations made—the time associated with these processes is included. This extra time is included only if the regular accounting work is not enough to fulfill the tax accounting requirements. Filing time includes the time to complete all necessary tax return forms and file the relevant returns at the tax authority.

Source: World Bank