Doing Business, paying taxes, total tax rate

percent of profit, 2006–2017

Info Edit
Country200620072008200920102011201220132014201520162017
Afghanistan36.8036.8036.8036.8036.8036.8036.8036.8035.8036.5036.5048.30
Albania58.2056.5051.3049.6043.6040.3038.3038.5031.5031.4036.5036.50
Algeria76.9076.9074.2074.4073.0073.0073.0072.8072.7072.7072.7065.60
Angola52.2052.2052.2052.2052.2052.2052.3052.3052.0052.6049.0048.00
Antigua and Barbuda51.5047.6046.2046.2041.0041.0041.0041.0040.9041.6041.9041.90
Argentina107.30107.30107.30107.30107.30107.40107.40107.50119.40137.40137.60106.00
Armenia36.6036.6038.9038.6038.6038.6038.8038.8035.9020.1020.0018.50
Australia52.1051.1050.1050.0047.8047.6047.3047.2047.3047.4047.6047.60
Austria57.2051.1051.1051.1051.6051.3050.8052.3051.9051.7051.7051.60
Azerbaijan46.4042.2040.9040.9040.9040.9040.0040.0039.8039.8039.8039.80
Bahamas42.9042.9042.9042.9044.6044.6048.5041.1033.8033.80
Bahrain14.7014.7014.7013.5013.5013.5013.5013.5013.5013.50
Bangladesh38.8038.8040.8039.9038.8038.8038.8038.8032.5035.4034.4034.40
Barbados35.0034.7034.6034.6034.7034.70
Belarus137.20137.20120.80117.4099.9080.8063.0059.2052.0052.4054.0054.80
Belgium60.1059.9057.9055.9055.2057.3057.7058.2058.0058.4058.4058.70
Belize34.7034.8034.8033.2033.2033.2033.2033.2031.1031.1031.1031.10
Benin72.1072.1072.1072.1068.4062.7062.7062.7063.3057.3057.4057.40
Bhutan37.3037.3037.3037.3037.3037.3037.3037.3035.3035.3035.3035.30
Bolivia80.0080.0080.0080.0080.0080.0080.0083.4083.7083.7083.7083.70
Bosnia and Herzegovina42.8042.7042.8042.8025.9022.2023.6023.6022.2023.3023.3022.60
Botswana17.1017.1017.1017.1017.0019.5019.5025.4025.3025.1025.1025.10
Brazil69.2069.2069.2068.5065.7066.8066.8068.6069.2069.2068.1068.40
Brunei37.4037.4037.4030.1015.7016.7015.4015.8015.808.708.70
Bulgaria45.2041.6035.8033.9030.4028.0027.2027.8027.0027.0027.0027.00
Burkina Faso47.6047.6047.6044.5044.5044.8042.7042.7041.3041.3041.3041.30
Burundi280.20280.20280.20280.20280.20154.9046.5046.5045.2040.3040.3040.30
Cape Verde53.1053.1053.1053.1049.7037.5037.9037.2036.5036.5036.5036.60
Cambodia21.5021.5021.5021.5022.6022.6022.6022.6021.0021.0021.0021.00
Cameroon50.6050.8050.8050.4048.8048.8048.8048.8048.8048.8048.8057.70
Canada47.5045.0044.3044.1042.3022.0020.7020.1019.9021.1021.1021.00
Central African Republic65.70203.80203.80203.80203.80203.8054.6067.4073.3073.3073.3073.30
Chad74.0074.0074.0071.3071.3075.8075.8075.7072.4063.5063.5063.50
Chile25.3025.1025.1025.1024.8024.5024.5027.7027.7027.9028.9030.50
China82.8083.6084.0082.7081.4066.3066.4067.6068.7068.5067.8068.00
Colombia83.7084.0084.2080.1080.3080.3076.4076.0076.1077.3069.7069.80
Comoros217.90217.90217.90217.90217.90217.90217.90217.90216.50216.50216.50216.50
Congo (Kinshasa)288.10288.10288.10263.30292.70339.10339.10339.1055.7054.7054.6054.60
Congo (Brazzaville)64.5064.5064.5064.5064.5064.5063.1064.5055.8055.0056.0054.30
Costa Rica58.1058.1058.1058.1058.1058.4058.3058.6058.0058.2058.2058.30
Ivory Coast53.4053.4050.6050.6050.4050.2050.1044.4052.5051.9051.9051.30
Croatia20.8020.8020.8020.8020.8021.5021.3021.2019.3018.4020.0020.90
Cyprus20.6020.6022.3022.0022.2022.5023.1024.5024.70
Czech Republic55.1054.1053.1053.1051.1050.0050.0050.0050.0050.4050.4050.00
Denmark33.3031.5032.0029.2028.2028.1026.4027.0026.3026.0024.5025.00
Djibouti37.8037.8037.8037.8037.8038.1038.1038.1037.6037.6037.6037.60
Dominica37.0037.0037.0037.0037.0037.0037.1037.1037.0037.0037.0035.20
Dominican Republic35.5035.8039.5035.2038.4040.1041.2043.4043.5043.5043.5042.40
Ecuador35.2035.2035.2034.8034.8035.2034.4034.4033.7032.8032.8032.50
Egypt54.4046.4045.1044.0043.0043.1044.2043.2040.6044.8045.0043.50
El Salvador34.8034.8034.8034.8034.8034.8034.8034.8038.7038.8038.8038.80
Equatorial Guinea47.1047.1047.1047.1047.1047.1047.1047.1047.1047.1047.1079.40
Eritrea84.5084.5084.5084.5084.5084.5084.5084.5083.7083.7083.7083.70
Estonia50.6049.4048.7048.1048.4048.8057.8066.8049.7049.4049.4048.70
Ethiopia30.3030.3030.3030.3030.3030.3030.3034.4031.6036.6037.8038.60
Fiji41.5041.5041.5041.5041.2039.3038.3037.6031.1031.1031.1033.10
Finland49.5047.7047.8047.8047.7040.8039.1040.6039.9040.1037.9038.10
France66.0066.6066.6066.1065.8065.8065.7067.5067.4069.0062.8062.80
Gabon44.6044.2044.2044.2044.2043.0043.0043.0043.2040.1045.2045.20
Gambia286.00292.10292.10292.10292.10285.90277.30277.10275.4060.1051.3051.30
Georgia57.0038.6038.6038.6015.3015.3016.5016.5016.4016.4016.4016.40
Germany47.7047.4049.0049.4043.9047.0045.6045.9049.1048.8048.8048.90
Ghana39.1035.3032.1031.9031.9031.9032.9032.8032.7032.7032.7032.70
Greece54.0049.5048.9046.7046.7046.7045.9044.1044.0050.7049.6050.70
Grenada45.3045.3045.3045.3045.3045.3045.3045.3045.3045.3045.3045.30
Guatemala41.1041.1041.1040.9040.9040.9040.9040.9040.9039.9037.5035.20
Guinea80.7080.7080.7080.7080.7087.8091.2091.2068.3068.3068.3068.30
Guinea Bissau54.2045.9045.9045.9045.9045.9045.9045.9045.5045.5045.5045.50
Guyana39.0039.0039.0039.0038.8035.9035.9035.9032.0032.3032.3032.30
Haiti40.4040.4040.4040.4040.4040.4040.4040.4040.3040.3040.3040.30
Honduras43.5043.5043.5043.5043.5043.5043.1039.5042.6041.8044.3044.40
Hong Kong24.1024.1024.1024.1023.0023.0023.0023.0022.6022.8022.8022.90
Hungary56.6055.7055.3056.6056.6054.6052.0049.8049.3048.0048.4046.50
Iceland26.8026.8026.3026.1024.4026.4030.3031.1029.8030.3030.1030.10
India66.6074.0072.7070.3066.0064.7062.6062.5060.8060.6060.6060.60
Indonesia31.3031.3031.3031.1031.8028.7028.7028.7031.4031.4029.7030.60
Iran44.2044.2044.2044.2044.2044.1044.1044.1044.1044.1044.1044.10
Iraq24.2027.8027.8027.8027.8027.8027.8027.8027.8027.8027.8027.80
Ireland25.4025.4025.4025.5025.6025.8025.5025.6025.8026.0026.0026.00
Israel35.5034.8032.0030.1028.3027.5026.8025.6028.9026.7027.9028.10
Italy76.7075.3075.3072.5067.6067.6067.6067.6065.6065.2064.8062.00
Jamaica47.9047.9047.9047.9047.9046.7046.6046.6046.5041.1035.3034.30
Japan51.7051.7051.7054.7055.0047.7047.7048.5049.8050.4050.4048.90
Jordan31.1031.1031.1031.1031.1031.2028.2028.6029.1029.0029.5027.60
Kazakhstan45.0045.0041.9042.0036.2029.8029.0029.0028.9028.9029.2029.20
Kenya49.8049.8049.3049.3049.3049.3048.9043.7037.4037.1037.1037.40
Kiribati31.8031.8031.8031.8031.8031.8031.8031.8032.7032.7032.7032.70
South Korea36.8032.5031.6033.9032.3030.2034.1034.0033.3033.2033.2033.10
Kosovo28.3016.5015.8015.6015.4015.4015.2015.20
Kuwait10.7010.7010.7010.7010.7010.7010.7012.4012.4012.8013.0013.00
Kyrgyzstan68.3067.4040.3040.3040.2030.6033.4033.4029.0029.0029.0029.00
Laos35.2035.2035.2033.5031.4031.4031.4031.4026.3025.8025.3026.20
Latvia36.2036.2036.2036.6037.5037.5037.0035.8035.0035.0035.9035.90
Lebanon35.4035.4035.4030.6030.6030.6030.6030.6030.0030.3030.3030.30
Lesotho20.1020.1015.9014.2014.2014.2014.0013.8013.6013.6013.6013.60
Liberia42.5042.2042.5042.5042.5042.5025.3028.6031.4045.6045.90
Libya32.4032.8032.6032.6032.60
Lithuania51.2047.6046.2045.6043.6045.1043.1043.0042.9042.4042.6042.70
Luxembourg20.4020.0020.0020.0020.0019.8020.0020.4020.6020.6020.80
Macedonia (F.Y.R.O.M.)17.8017.8017.8015.4013.008.107.507.407.408.3013.0013.00
Madagascar45.3045.0045.0047.1042.8042.0041.2039.8038.9038.1038.1038.10
Malawi33.4033.4033.0032.2026.3025.9029.0032.4033.5035.2034.5034.50
Malaysia36.0036.0036.0034.5033.5033.9034.1034.6039.1039.3040.0040.00
Maldives9.309.309.309.309.309.309.3025.9030.2030.2030.2030.20
Mali51.4051.4051.4051.4051.4051.4051.1051.1048.3048.3048.3048.30
Malta41.4041.4041.3041.5041.5043.80
Marshall Islands64.8064.8064.8064.8064.8064.8064.8064.8064.8064.8064.8064.80
Mauritania94.7094.7094.7085.8085.8068.2068.2068.2065.6071.3071.3071.30
Mauritius26.2026.0024.2025.8026.0026.5025.8026.9024.5023.6021.5021.80
Mexico55.7053.1052.3051.5051.0050.5052.7052.5051.7051.8051.9052.00
Micronesia59.6059.6058.7058.7058.7058.7059.0059.9060.0060.5060.5060.50
Moldova47.5045.5042.5042.0031.0030.4030.8030.8039.7039.4039.9040.40
Mongolia40.0040.0040.0033.9024.4024.7024.7024.9024.5024.7024.7024.70
Montenegro33.2033.2033.8030.1029.2024.6021.8021.6021.8021.8022.20
Morocco51.7051.7052.9052.9049.4049.7049.7049.7048.8049.0049.1049.30
Mozambique37.0037.0037.0037.0037.0037.0037.0037.0036.1036.1036.1036.10
Burma (Myanmar)38.8033.7033.4032.4031.30
Namibia25.8025.8025.8022.8022.3022.3021.8021.8021.2020.7021.3020.70
Nepal32.5032.5032.8034.1032.5031.7031.5031.5029.5029.5029.5029.50
Netherlands47.7044.6041.8038.2038.5039.4039.6039.2039.5039.0041.0040.40
New Zealand36.6035.4035.5036.0033.2034.7034.4034.0034.4034.4034.3034.30
Nicaragua63.5063.5063.5063.3063.3063.3064.1062.4062.4059.3060.1060.80
Niger42.5042.5042.6042.5046.7046.7044.3044.3047.3047.8048.2048.20
Nigeria30.5031.3031.3031.3031.3031.3031.8032.2032.4032.4033.3034.30
Norway41.1041.1041.1040.7040.7040.7040.7040.7040.7040.4039.5039.50
Oman19.5020.3021.6021.6021.6021.6022.0022.0023.0022.9023.4023.90
Pakistan46.7043.9043.7031.6034.5033.8039.1039.1032.4032.6032.9033.30
Palau72.5072.5072.5072.5072.5072.5072.5075.2075.0075.4075.4075.40
Panama43.9044.1044.7043.8043.8043.8043.6040.5037.0037.2037.2037.20
Papua New Guinea41.5041.5041.5041.5042.1042.1042.1042.1039.3039.3039.3039.30
Paraguay54.5044.8035.1035.0035.0035.0035.0035.0035.0035.0035.0035.00
Peru38.9038.8038.8039.1038.2038.2037.6037.4036.0037.3037.3035.60
Philippines47.2047.6049.1047.1047.1043.8044.5044.5042.5042.5042.9042.90
Poland43.2043.2043.4045.1042.2040.6040.1040.3040.1040.1040.3040.40
Portugal43.8043.8042.9042.5042.3042.6042.6041.9042.3042.3040.9039.80
Puerto Rico57.6057.6057.6060.6060.6063.6063.1050.4049.6066.0065.8062.30
Qatar11.3011.3011.3011.3011.3011.3011.3011.3011.3011.30
Romania55.8048.2045.6045.4045.5044.0043.5043.3043.2043.2042.0038.40
Russia60.0051.2051.2048.3048.3046.5046.9054.1048.7048.9047.0047.40
Rwanda41.2041.2037.2037.1034.7034.7034.7034.5033.0033.0033.0033.00
Saint Thomas and Principe46.7049.8051.5051.5050.7037.9037.9037.9038.2037.8037.4037.40
Samoa19.3019.3019.3018.4018.4018.4018.4018.4018.4018.1018.1018.50
San Marino40.1040.1040.1040.5035.40
Saudi Arabia14.9014.6014.6014.6014.7014.7014.7014.7014.6014.6015.0015.70
Senegal50.3045.5045.5045.5045.5045.5045.5045.5045.3045.1047.3045.10
Serbia32.9032.9032.9031.2031.2033.3033.3033.3033.2038.6039.7039.70
Seychelles48.4048.4048.4046.6044.1042.0030.0023.5025.5029.8030.1030.10
Sierra Leone272.00272.00235.20235.20235.20235.2032.4032.4031.0031.0031.0031.00
Singapore26.2022.4021.8024.2024.1023.4023.8018.4018.6018.0018.0019.10
Slovakia50.0048.6048.6048.5049.4050.0050.2050.2049.3051.8051.7051.60
Slovenia39.2039.2038.4034.9035.8033.6032.9032.9031.4031.0031.0031.00
Solomon Islands26.1026.1026.1026.1026.1026.2026.2025.3032.0032.0032.0032.00
SomaliaNANA
South Africa37.1036.6036.1033.3030.0030.2031.8032.0028.7028.9028.8028.80
South Sudan26.4029.2029.0029.0029.10
Spain60.4060.5060.7058.8055.8055.5037.9037.9057.1058.2050.0049.00
Sri Lanka56.7059.8061.7061.7061.7096.60112.9055.3057.0055.4055.2055.20
Saint Kitts and Nevis52.3052.3052.5052.5052.5052.5052.5051.9051.6049.7049.7049.70
Saint Lucia35.7034.0034.0034.0034.4034.0034.4034.6034.7034.7034.7034.70
Saint Vincent and Grenadines45.0045.0045.0042.6041.0038.7038.7038.7038.6038.6039.3039.30
Sudan49.7036.1036.1036.1036.1036.1036.1036.1045.4045.4045.4045.40
Suriname27.9027.9027.9027.9027.9027.9027.9027.9027.9027.9027.9027.90
Swaziland36.6036.6036.6036.6036.6036.8037.6036.8036.7036.9034.7035.10
Sweden54.1054.1053.8053.8053.9052.1052.1052.1052.1049.1049.1049.10
Switzerland28.8027.6027.9027.8028.7028.8028.9029.4028.4028.8028.8028.80
Syria43.5043.5043.5040.5039.9039.9039.9039.9039.9042.7042.7042.70
Taiwan34.3037.7041.7041.5041.5041.3035.5034.7034.2034.2034.5034.50
Tajikistan79.9079.9080.0083.4083.8084.0084.5084.5080.9081.8081.8065.20
Tanzania43.8043.8043.9044.4044.4044.4044.9044.9044.3044.3043.9043.90
Thailand40.5040.6040.5040.7040.0040.0044.6044.4029.2031.8032.6032.60
Timor Leste48.9048.9048.9033.1011.2011.2011.2011.2011.2011.2011.2011.20
Togo52.5052.5052.6052.6052.5050.3048.9048.9048.9050.3048.5048.50
Tonga27.5027.5027.5027.5025.8026.2026.2026.2030.1030.1030.1030.10
Trinidad and Tobago39.2039.2035.0036.3036.3035.0031.0031.0031.5032.0032.2032.20
Tunisia61.2061.2061.2059.1062.8062.8062.8062.8062.4062.8060.2060.20
Turkey53.1052.7044.5044.5043.5043.5040.2040.2039.7040.5041.1041.10
Uganda36.7035.0036.6035.4036.6036.6033.5033.5036.5033.5033.5033.50
Ukraine57.3057.0056.6057.2057.2055.5057.1055.4054.4052.7052.2051.90
United Arab Emirates14.4014.4014.4014.4014.1014.1014.1014.9014.8014.8015.9015.90
United Kingdom34.7034.6034.6034.2034.9036.1036.2035.0034.7033.5032.0030.90
United States45.5047.1045.7046.4046.0046.5046.4046.4043.8043.8043.9044.00
Uruguay71.3071.3071.3043.0041.9041.9041.9041.9041.8041.8041.8041.80
Uzbekistan96.70112.1090.3089.8095.0095.8097.7098.7093.7042.1041.1038.10
Vanuatu8.408.408.408.408.408.408.408.408.508.508.508.50
Venezuela50.2049.8053.6055.6060.4051.9062.8061.8065.4065.4065.0064.70
Vietnam39.9039.9039.9039.9039.9033.0039.9035.3040.8040.8039.4039.40
West Bank and Gaza22.5018.1016.8016.5016.5016.500.4016.5016.5015.3015.3015.30
Yemen196.7049.4049.4049.3049.3049.3034.5033.6033.3033.1033.1033.10
Zambia15.4015.4015.0015.0015.0014.3014.4016.2015.9015.5018.6018.60
Zimbabwe30.1030.2049.3066.3036.1037.0032.5032.7032.4032.5032.8032.80

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 profit. Doing Business 2018 reports the total tax and contribution rate for calendar year 2016. 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 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. The taxes included can be divided into five categories: profit or corporate income tax, social contributions and labor taxes paid by the employer (for which all mandatory contributions are included, even if paid to a private entity such as a requited pension fund), property taxes, turnover taxes and other taxes (such as municipal fees and vehicle taxes).

Source: World Bank