| Country | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Afghanistan | 36.80 | 36.80 | 36.80 | 36.80 | 36.80 | 36.80 | 36.80 | 36.80 | 35.80 | 36.50 | 36.50 | 48.30 |
| Albania | 58.20 | 56.50 | 51.30 | 49.60 | 43.60 | 40.30 | 38.30 | 38.50 | 31.50 | 31.40 | 36.50 | 36.50 |
| Algeria | 76.90 | 76.90 | 74.20 | 74.40 | 73.00 | 73.00 | 73.00 | 72.80 | 72.70 | 72.70 | 72.70 | 65.60 |
| Angola | 52.20 | 52.20 | 52.20 | 52.20 | 52.20 | 52.20 | 52.30 | 52.30 | 52.00 | 52.60 | 49.00 | 48.00 |
| Antigua and Barbuda | 51.50 | 47.60 | 46.20 | 46.20 | 41.00 | 41.00 | 41.00 | 41.00 | 40.90 | 41.60 | 41.90 | 41.90 |
| Argentina | 107.30 | 107.30 | 107.30 | 107.30 | 107.30 | 107.40 | 107.40 | 107.50 | 119.40 | 137.40 | 137.60 | 106.00 |
| Armenia | 36.60 | 36.60 | 38.90 | 38.60 | 38.60 | 38.60 | 38.80 | 38.80 | 35.90 | 20.10 | 20.00 | 18.50 |
| Australia | 52.10 | 51.10 | 50.10 | 50.00 | 47.80 | 47.60 | 47.30 | 47.20 | 47.30 | 47.40 | 47.60 | 47.60 |
| Austria | 57.20 | 51.10 | 51.10 | 51.10 | 51.60 | 51.30 | 50.80 | 52.30 | 51.90 | 51.70 | 51.70 | 51.60 |
| Azerbaijan | 46.40 | 42.20 | 40.90 | 40.90 | 40.90 | 40.90 | 40.00 | 40.00 | 39.80 | 39.80 | 39.80 | 39.80 |
| Bahamas | 42.90 | 42.90 | 42.90 | 42.90 | 44.60 | 44.60 | 48.50 | 41.10 | 33.80 | 33.80 | ||
| Bahrain | 14.70 | 14.70 | 14.70 | 13.50 | 13.50 | 13.50 | 13.50 | 13.50 | 13.50 | 13.50 | ||
| Bangladesh | 38.80 | 38.80 | 40.80 | 39.90 | 38.80 | 38.80 | 38.80 | 38.80 | 32.50 | 35.40 | 34.40 | 34.40 |
| Barbados | 35.00 | 34.70 | 34.60 | 34.60 | 34.70 | 34.70 | ||||||
| Belarus | 137.20 | 137.20 | 120.80 | 117.40 | 99.90 | 80.80 | 63.00 | 59.20 | 52.00 | 52.40 | 54.00 | 54.80 |
| Belgium | 60.10 | 59.90 | 57.90 | 55.90 | 55.20 | 57.30 | 57.70 | 58.20 | 58.00 | 58.40 | 58.40 | 58.70 |
| Belize | 34.70 | 34.80 | 34.80 | 33.20 | 33.20 | 33.20 | 33.20 | 33.20 | 31.10 | 31.10 | 31.10 | 31.10 |
| Benin | 72.10 | 72.10 | 72.10 | 72.10 | 68.40 | 62.70 | 62.70 | 62.70 | 63.30 | 57.30 | 57.40 | 57.40 |
| Bhutan | 37.30 | 37.30 | 37.30 | 37.30 | 37.30 | 37.30 | 37.30 | 37.30 | 35.30 | 35.30 | 35.30 | 35.30 |
| Bolivia | 80.00 | 80.00 | 80.00 | 80.00 | 80.00 | 80.00 | 80.00 | 83.40 | 83.70 | 83.70 | 83.70 | 83.70 |
| Bosnia and Herzegovina | 42.80 | 42.70 | 42.80 | 42.80 | 25.90 | 22.20 | 23.60 | 23.60 | 22.20 | 23.30 | 23.30 | 22.60 |
| Botswana | 17.10 | 17.10 | 17.10 | 17.10 | 17.00 | 19.50 | 19.50 | 25.40 | 25.30 | 25.10 | 25.10 | 25.10 |
| Brazil | 69.20 | 69.20 | 69.20 | 68.50 | 65.70 | 66.80 | 66.80 | 68.60 | 69.20 | 69.20 | 68.10 | 68.40 |
| Brunei | 37.40 | 37.40 | 37.40 | 30.10 | 15.70 | 16.70 | 15.40 | 15.80 | 15.80 | 8.70 | 8.70 | |
| Bulgaria | 45.20 | 41.60 | 35.80 | 33.90 | 30.40 | 28.00 | 27.20 | 27.80 | 27.00 | 27.00 | 27.00 | 27.00 |
| Burkina Faso | 47.60 | 47.60 | 47.60 | 44.50 | 44.50 | 44.80 | 42.70 | 42.70 | 41.30 | 41.30 | 41.30 | 41.30 |
| Burundi | 280.20 | 280.20 | 280.20 | 280.20 | 280.20 | 154.90 | 46.50 | 46.50 | 45.20 | 40.30 | 40.30 | 40.30 |
| Cape Verde | 53.10 | 53.10 | 53.10 | 53.10 | 49.70 | 37.50 | 37.90 | 37.20 | 36.50 | 36.50 | 36.50 | 36.60 |
| Cambodia | 21.50 | 21.50 | 21.50 | 21.50 | 22.60 | 22.60 | 22.60 | 22.60 | 21.00 | 21.00 | 21.00 | 21.00 |
| Cameroon | 50.60 | 50.80 | 50.80 | 50.40 | 48.80 | 48.80 | 48.80 | 48.80 | 48.80 | 48.80 | 48.80 | 57.70 |
| Canada | 47.50 | 45.00 | 44.30 | 44.10 | 42.30 | 22.00 | 20.70 | 20.10 | 19.90 | 21.10 | 21.10 | 21.00 |
| Central African Republic | 65.70 | 203.80 | 203.80 | 203.80 | 203.80 | 203.80 | 54.60 | 67.40 | 73.30 | 73.30 | 73.30 | 73.30 |
| Chad | 74.00 | 74.00 | 74.00 | 71.30 | 71.30 | 75.80 | 75.80 | 75.70 | 72.40 | 63.50 | 63.50 | 63.50 |
| Chile | 25.30 | 25.10 | 25.10 | 25.10 | 24.80 | 24.50 | 24.50 | 27.70 | 27.70 | 27.90 | 28.90 | 30.50 |
| China | 82.80 | 83.60 | 84.00 | 82.70 | 81.40 | 66.30 | 66.40 | 67.60 | 68.70 | 68.50 | 67.80 | 68.00 |
| Colombia | 83.70 | 84.00 | 84.20 | 80.10 | 80.30 | 80.30 | 76.40 | 76.00 | 76.10 | 77.30 | 69.70 | 69.80 |
| Comoros | 217.90 | 217.90 | 217.90 | 217.90 | 217.90 | 217.90 | 217.90 | 217.90 | 216.50 | 216.50 | 216.50 | 216.50 |
| Congo (Kinshasa) | 288.10 | 288.10 | 288.10 | 263.30 | 292.70 | 339.10 | 339.10 | 339.10 | 55.70 | 54.70 | 54.60 | 54.60 |
| Congo (Brazzaville) | 64.50 | 64.50 | 64.50 | 64.50 | 64.50 | 64.50 | 63.10 | 64.50 | 55.80 | 55.00 | 56.00 | 54.30 |
| Costa Rica | 58.10 | 58.10 | 58.10 | 58.10 | 58.10 | 58.40 | 58.30 | 58.60 | 58.00 | 58.20 | 58.20 | 58.30 |
| Ivory Coast | 53.40 | 53.40 | 50.60 | 50.60 | 50.40 | 50.20 | 50.10 | 44.40 | 52.50 | 51.90 | 51.90 | 51.30 |
| Croatia | 20.80 | 20.80 | 20.80 | 20.80 | 20.80 | 21.50 | 21.30 | 21.20 | 19.30 | 18.40 | 20.00 | 20.90 |
| Cyprus | 20.60 | 20.60 | 22.30 | 22.00 | 22.20 | 22.50 | 23.10 | 24.50 | 24.70 | |||
| Czech Republic | 55.10 | 54.10 | 53.10 | 53.10 | 51.10 | 50.00 | 50.00 | 50.00 | 50.00 | 50.40 | 50.40 | 50.00 |
| Denmark | 33.30 | 31.50 | 32.00 | 29.20 | 28.20 | 28.10 | 26.40 | 27.00 | 26.30 | 26.00 | 24.50 | 25.00 |
| Djibouti | 37.80 | 37.80 | 37.80 | 37.80 | 37.80 | 38.10 | 38.10 | 38.10 | 37.60 | 37.60 | 37.60 | 37.60 |
| Dominica | 37.00 | 37.00 | 37.00 | 37.00 | 37.00 | 37.00 | 37.10 | 37.10 | 37.00 | 37.00 | 37.00 | 35.20 |
| Dominican Republic | 35.50 | 35.80 | 39.50 | 35.20 | 38.40 | 40.10 | 41.20 | 43.40 | 43.50 | 43.50 | 43.50 | 42.40 |
| Ecuador | 35.20 | 35.20 | 35.20 | 34.80 | 34.80 | 35.20 | 34.40 | 34.40 | 33.70 | 32.80 | 32.80 | 32.50 |
| Egypt | 54.40 | 46.40 | 45.10 | 44.00 | 43.00 | 43.10 | 44.20 | 43.20 | 40.60 | 44.80 | 45.00 | 43.50 |
| El Salvador | 34.80 | 34.80 | 34.80 | 34.80 | 34.80 | 34.80 | 34.80 | 34.80 | 38.70 | 38.80 | 38.80 | 38.80 |
| Equatorial Guinea | 47.10 | 47.10 | 47.10 | 47.10 | 47.10 | 47.10 | 47.10 | 47.10 | 47.10 | 47.10 | 47.10 | 79.40 |
| Eritrea | 84.50 | 84.50 | 84.50 | 84.50 | 84.50 | 84.50 | 84.50 | 84.50 | 83.70 | 83.70 | 83.70 | 83.70 |
| Estonia | 50.60 | 49.40 | 48.70 | 48.10 | 48.40 | 48.80 | 57.80 | 66.80 | 49.70 | 49.40 | 49.40 | 48.70 |
| Ethiopia | 30.30 | 30.30 | 30.30 | 30.30 | 30.30 | 30.30 | 30.30 | 34.40 | 31.60 | 36.60 | 37.80 | 38.60 |
| Fiji | 41.50 | 41.50 | 41.50 | 41.50 | 41.20 | 39.30 | 38.30 | 37.60 | 31.10 | 31.10 | 31.10 | 33.10 |
| Finland | 49.50 | 47.70 | 47.80 | 47.80 | 47.70 | 40.80 | 39.10 | 40.60 | 39.90 | 40.10 | 37.90 | 38.10 |
| France | 66.00 | 66.60 | 66.60 | 66.10 | 65.80 | 65.80 | 65.70 | 67.50 | 67.40 | 69.00 | 62.80 | 62.80 |
| Gabon | 44.60 | 44.20 | 44.20 | 44.20 | 44.20 | 43.00 | 43.00 | 43.00 | 43.20 | 40.10 | 45.20 | 45.20 |
| Gambia | 286.00 | 292.10 | 292.10 | 292.10 | 292.10 | 285.90 | 277.30 | 277.10 | 275.40 | 60.10 | 51.30 | 51.30 |
| Georgia | 57.00 | 38.60 | 38.60 | 38.60 | 15.30 | 15.30 | 16.50 | 16.50 | 16.40 | 16.40 | 16.40 | 16.40 |
| Germany | 47.70 | 47.40 | 49.00 | 49.40 | 43.90 | 47.00 | 45.60 | 45.90 | 49.10 | 48.80 | 48.80 | 48.90 |
| Ghana | 39.10 | 35.30 | 32.10 | 31.90 | 31.90 | 31.90 | 32.90 | 32.80 | 32.70 | 32.70 | 32.70 | 32.70 |
| Greece | 54.00 | 49.50 | 48.90 | 46.70 | 46.70 | 46.70 | 45.90 | 44.10 | 44.00 | 50.70 | 49.60 | 50.70 |
| Grenada | 45.30 | 45.30 | 45.30 | 45.30 | 45.30 | 45.30 | 45.30 | 45.30 | 45.30 | 45.30 | 45.30 | 45.30 |
| Guatemala | 41.10 | 41.10 | 41.10 | 40.90 | 40.90 | 40.90 | 40.90 | 40.90 | 40.90 | 39.90 | 37.50 | 35.20 |
| Guinea | 80.70 | 80.70 | 80.70 | 80.70 | 80.70 | 87.80 | 91.20 | 91.20 | 68.30 | 68.30 | 68.30 | 68.30 |
| Guinea Bissau | 54.20 | 45.90 | 45.90 | 45.90 | 45.90 | 45.90 | 45.90 | 45.90 | 45.50 | 45.50 | 45.50 | 45.50 |
| Guyana | 39.00 | 39.00 | 39.00 | 39.00 | 38.80 | 35.90 | 35.90 | 35.90 | 32.00 | 32.30 | 32.30 | 32.30 |
| Haiti | 40.40 | 40.40 | 40.40 | 40.40 | 40.40 | 40.40 | 40.40 | 40.40 | 40.30 | 40.30 | 40.30 | 40.30 |
| Honduras | 43.50 | 43.50 | 43.50 | 43.50 | 43.50 | 43.50 | 43.10 | 39.50 | 42.60 | 41.80 | 44.30 | 44.40 |
| Hong Kong | 24.10 | 24.10 | 24.10 | 24.10 | 23.00 | 23.00 | 23.00 | 23.00 | 22.60 | 22.80 | 22.80 | 22.90 |
| Hungary | 56.60 | 55.70 | 55.30 | 56.60 | 56.60 | 54.60 | 52.00 | 49.80 | 49.30 | 48.00 | 48.40 | 46.50 |
| Iceland | 26.80 | 26.80 | 26.30 | 26.10 | 24.40 | 26.40 | 30.30 | 31.10 | 29.80 | 30.30 | 30.10 | 30.10 |
| India | 66.60 | 74.00 | 72.70 | 70.30 | 66.00 | 64.70 | 62.60 | 62.50 | 60.80 | 60.60 | 60.60 | 60.60 |
| Indonesia | 31.30 | 31.30 | 31.30 | 31.10 | 31.80 | 28.70 | 28.70 | 28.70 | 31.40 | 31.40 | 29.70 | 30.60 |
| Iran | 44.20 | 44.20 | 44.20 | 44.20 | 44.20 | 44.10 | 44.10 | 44.10 | 44.10 | 44.10 | 44.10 | 44.10 |
| Iraq | 24.20 | 27.80 | 27.80 | 27.80 | 27.80 | 27.80 | 27.80 | 27.80 | 27.80 | 27.80 | 27.80 | 27.80 |
| Ireland | 25.40 | 25.40 | 25.40 | 25.50 | 25.60 | 25.80 | 25.50 | 25.60 | 25.80 | 26.00 | 26.00 | 26.00 |
| Israel | 35.50 | 34.80 | 32.00 | 30.10 | 28.30 | 27.50 | 26.80 | 25.60 | 28.90 | 26.70 | 27.90 | 28.10 |
| Italy | 76.70 | 75.30 | 75.30 | 72.50 | 67.60 | 67.60 | 67.60 | 67.60 | 65.60 | 65.20 | 64.80 | 62.00 |
| Jamaica | 47.90 | 47.90 | 47.90 | 47.90 | 47.90 | 46.70 | 46.60 | 46.60 | 46.50 | 41.10 | 35.30 | 34.30 |
| Japan | 51.70 | 51.70 | 51.70 | 54.70 | 55.00 | 47.70 | 47.70 | 48.50 | 49.80 | 50.40 | 50.40 | 48.90 |
| Jordan | 31.10 | 31.10 | 31.10 | 31.10 | 31.10 | 31.20 | 28.20 | 28.60 | 29.10 | 29.00 | 29.50 | 27.60 |
| Kazakhstan | 45.00 | 45.00 | 41.90 | 42.00 | 36.20 | 29.80 | 29.00 | 29.00 | 28.90 | 28.90 | 29.20 | 29.20 |
| Kenya | 49.80 | 49.80 | 49.30 | 49.30 | 49.30 | 49.30 | 48.90 | 43.70 | 37.40 | 37.10 | 37.10 | 37.40 |
| Kiribati | 31.80 | 31.80 | 31.80 | 31.80 | 31.80 | 31.80 | 31.80 | 31.80 | 32.70 | 32.70 | 32.70 | 32.70 |
| South Korea | 36.80 | 32.50 | 31.60 | 33.90 | 32.30 | 30.20 | 34.10 | 34.00 | 33.30 | 33.20 | 33.20 | 33.10 |
| Kosovo | 28.30 | 16.50 | 15.80 | 15.60 | 15.40 | 15.40 | 15.20 | 15.20 | ||||
| Kuwait | 10.70 | 10.70 | 10.70 | 10.70 | 10.70 | 10.70 | 10.70 | 12.40 | 12.40 | 12.80 | 13.00 | 13.00 |
| Kyrgyzstan | 68.30 | 67.40 | 40.30 | 40.30 | 40.20 | 30.60 | 33.40 | 33.40 | 29.00 | 29.00 | 29.00 | 29.00 |
| Laos | 35.20 | 35.20 | 35.20 | 33.50 | 31.40 | 31.40 | 31.40 | 31.40 | 26.30 | 25.80 | 25.30 | 26.20 |
| Latvia | 36.20 | 36.20 | 36.20 | 36.60 | 37.50 | 37.50 | 37.00 | 35.80 | 35.00 | 35.00 | 35.90 | 35.90 |
| Lebanon | 35.40 | 35.40 | 35.40 | 30.60 | 30.60 | 30.60 | 30.60 | 30.60 | 30.00 | 30.30 | 30.30 | 30.30 |
| Lesotho | 20.10 | 20.10 | 15.90 | 14.20 | 14.20 | 14.20 | 14.00 | 13.80 | 13.60 | 13.60 | 13.60 | 13.60 |
| Liberia | 42.50 | 42.20 | 42.50 | 42.50 | 42.50 | 42.50 | 25.30 | 28.60 | 31.40 | 45.60 | 45.90 | |
| Libya | 32.40 | 32.80 | 32.60 | 32.60 | 32.60 | |||||||
| Lithuania | 51.20 | 47.60 | 46.20 | 45.60 | 43.60 | 45.10 | 43.10 | 43.00 | 42.90 | 42.40 | 42.60 | 42.70 |
| Luxembourg | 20.40 | 20.00 | 20.00 | 20.00 | 20.00 | 19.80 | 20.00 | 20.40 | 20.60 | 20.60 | 20.80 | |
| Macedonia (F.Y.R.O.M.) | 17.80 | 17.80 | 17.80 | 15.40 | 13.00 | 8.10 | 7.50 | 7.40 | 7.40 | 8.30 | 13.00 | 13.00 |
| Madagascar | 45.30 | 45.00 | 45.00 | 47.10 | 42.80 | 42.00 | 41.20 | 39.80 | 38.90 | 38.10 | 38.10 | 38.10 |
| Malawi | 33.40 | 33.40 | 33.00 | 32.20 | 26.30 | 25.90 | 29.00 | 32.40 | 33.50 | 35.20 | 34.50 | 34.50 |
| Malaysia | 36.00 | 36.00 | 36.00 | 34.50 | 33.50 | 33.90 | 34.10 | 34.60 | 39.10 | 39.30 | 40.00 | 40.00 |
| Maldives | 9.30 | 9.30 | 9.30 | 9.30 | 9.30 | 9.30 | 9.30 | 25.90 | 30.20 | 30.20 | 30.20 | 30.20 |
| Mali | 51.40 | 51.40 | 51.40 | 51.40 | 51.40 | 51.40 | 51.10 | 51.10 | 48.30 | 48.30 | 48.30 | 48.30 |
| Malta | 41.40 | 41.40 | 41.30 | 41.50 | 41.50 | 43.80 | ||||||
| Marshall Islands | 64.80 | 64.80 | 64.80 | 64.80 | 64.80 | 64.80 | 64.80 | 64.80 | 64.80 | 64.80 | 64.80 | 64.80 |
| Mauritania | 94.70 | 94.70 | 94.70 | 85.80 | 85.80 | 68.20 | 68.20 | 68.20 | 65.60 | 71.30 | 71.30 | 71.30 |
| Mauritius | 26.20 | 26.00 | 24.20 | 25.80 | 26.00 | 26.50 | 25.80 | 26.90 | 24.50 | 23.60 | 21.50 | 21.80 |
| Mexico | 55.70 | 53.10 | 52.30 | 51.50 | 51.00 | 50.50 | 52.70 | 52.50 | 51.70 | 51.80 | 51.90 | 52.00 |
| Micronesia | 59.60 | 59.60 | 58.70 | 58.70 | 58.70 | 58.70 | 59.00 | 59.90 | 60.00 | 60.50 | 60.50 | 60.50 |
| Moldova | 47.50 | 45.50 | 42.50 | 42.00 | 31.00 | 30.40 | 30.80 | 30.80 | 39.70 | 39.40 | 39.90 | 40.40 |
| Mongolia | 40.00 | 40.00 | 40.00 | 33.90 | 24.40 | 24.70 | 24.70 | 24.90 | 24.50 | 24.70 | 24.70 | 24.70 |
| Montenegro | 33.20 | 33.20 | 33.80 | 30.10 | 29.20 | 24.60 | 21.80 | 21.60 | 21.80 | 21.80 | 22.20 | |
| Morocco | 51.70 | 51.70 | 52.90 | 52.90 | 49.40 | 49.70 | 49.70 | 49.70 | 48.80 | 49.00 | 49.10 | 49.30 |
| Mozambique | 37.00 | 37.00 | 37.00 | 37.00 | 37.00 | 37.00 | 37.00 | 37.00 | 36.10 | 36.10 | 36.10 | 36.10 |
| Burma (Myanmar) | 38.80 | 33.70 | 33.40 | 32.40 | 31.30 | |||||||
| Namibia | 25.80 | 25.80 | 25.80 | 22.80 | 22.30 | 22.30 | 21.80 | 21.80 | 21.20 | 20.70 | 21.30 | 20.70 |
| Nepal | 32.50 | 32.50 | 32.80 | 34.10 | 32.50 | 31.70 | 31.50 | 31.50 | 29.50 | 29.50 | 29.50 | 29.50 |
| Netherlands | 47.70 | 44.60 | 41.80 | 38.20 | 38.50 | 39.40 | 39.60 | 39.20 | 39.50 | 39.00 | 41.00 | 40.40 |
| New Zealand | 36.60 | 35.40 | 35.50 | 36.00 | 33.20 | 34.70 | 34.40 | 34.00 | 34.40 | 34.40 | 34.30 | 34.30 |
| Nicaragua | 63.50 | 63.50 | 63.50 | 63.30 | 63.30 | 63.30 | 64.10 | 62.40 | 62.40 | 59.30 | 60.10 | 60.80 |
| Niger | 42.50 | 42.50 | 42.60 | 42.50 | 46.70 | 46.70 | 44.30 | 44.30 | 47.30 | 47.80 | 48.20 | 48.20 |
| Nigeria | 30.50 | 31.30 | 31.30 | 31.30 | 31.30 | 31.30 | 31.80 | 32.20 | 32.40 | 32.40 | 33.30 | 34.30 |
| Norway | 41.10 | 41.10 | 41.10 | 40.70 | 40.70 | 40.70 | 40.70 | 40.70 | 40.70 | 40.40 | 39.50 | 39.50 |
| Oman | 19.50 | 20.30 | 21.60 | 21.60 | 21.60 | 21.60 | 22.00 | 22.00 | 23.00 | 22.90 | 23.40 | 23.90 |
| Pakistan | 46.70 | 43.90 | 43.70 | 31.60 | 34.50 | 33.80 | 39.10 | 39.10 | 32.40 | 32.60 | 32.90 | 33.30 |
| Palau | 72.50 | 72.50 | 72.50 | 72.50 | 72.50 | 72.50 | 72.50 | 75.20 | 75.00 | 75.40 | 75.40 | 75.40 |
| Panama | 43.90 | 44.10 | 44.70 | 43.80 | 43.80 | 43.80 | 43.60 | 40.50 | 37.00 | 37.20 | 37.20 | 37.20 |
| Papua New Guinea | 41.50 | 41.50 | 41.50 | 41.50 | 42.10 | 42.10 | 42.10 | 42.10 | 39.30 | 39.30 | 39.30 | 39.30 |
| Paraguay | 54.50 | 44.80 | 35.10 | 35.00 | 35.00 | 35.00 | 35.00 | 35.00 | 35.00 | 35.00 | 35.00 | 35.00 |
| Peru | 38.90 | 38.80 | 38.80 | 39.10 | 38.20 | 38.20 | 37.60 | 37.40 | 36.00 | 37.30 | 37.30 | 35.60 |
| Philippines | 47.20 | 47.60 | 49.10 | 47.10 | 47.10 | 43.80 | 44.50 | 44.50 | 42.50 | 42.50 | 42.90 | 42.90 |
| Poland | 43.20 | 43.20 | 43.40 | 45.10 | 42.20 | 40.60 | 40.10 | 40.30 | 40.10 | 40.10 | 40.30 | 40.40 |
| Portugal | 43.80 | 43.80 | 42.90 | 42.50 | 42.30 | 42.60 | 42.60 | 41.90 | 42.30 | 42.30 | 40.90 | 39.80 |
| Puerto Rico | 57.60 | 57.60 | 57.60 | 60.60 | 60.60 | 63.60 | 63.10 | 50.40 | 49.60 | 66.00 | 65.80 | 62.30 |
| Qatar | 11.30 | 11.30 | 11.30 | 11.30 | 11.30 | 11.30 | 11.30 | 11.30 | 11.30 | 11.30 | ||
| Romania | 55.80 | 48.20 | 45.60 | 45.40 | 45.50 | 44.00 | 43.50 | 43.30 | 43.20 | 43.20 | 42.00 | 38.40 |
| Russia | 60.00 | 51.20 | 51.20 | 48.30 | 48.30 | 46.50 | 46.90 | 54.10 | 48.70 | 48.90 | 47.00 | 47.40 |
| Rwanda | 41.20 | 41.20 | 37.20 | 37.10 | 34.70 | 34.70 | 34.70 | 34.50 | 33.00 | 33.00 | 33.00 | 33.00 |
| Saint Thomas and Principe | 46.70 | 49.80 | 51.50 | 51.50 | 50.70 | 37.90 | 37.90 | 37.90 | 38.20 | 37.80 | 37.40 | 37.40 |
| Samoa | 19.30 | 19.30 | 19.30 | 18.40 | 18.40 | 18.40 | 18.40 | 18.40 | 18.40 | 18.10 | 18.10 | 18.50 |
| San Marino | 40.10 | 40.10 | 40.10 | 40.50 | 35.40 | |||||||
| Saudi Arabia | 14.90 | 14.60 | 14.60 | 14.60 | 14.70 | 14.70 | 14.70 | 14.70 | 14.60 | 14.60 | 15.00 | 15.70 |
| Senegal | 50.30 | 45.50 | 45.50 | 45.50 | 45.50 | 45.50 | 45.50 | 45.50 | 45.30 | 45.10 | 47.30 | 45.10 |
| Serbia | 32.90 | 32.90 | 32.90 | 31.20 | 31.20 | 33.30 | 33.30 | 33.30 | 33.20 | 38.60 | 39.70 | 39.70 |
| Seychelles | 48.40 | 48.40 | 48.40 | 46.60 | 44.10 | 42.00 | 30.00 | 23.50 | 25.50 | 29.80 | 30.10 | 30.10 |
| Sierra Leone | 272.00 | 272.00 | 235.20 | 235.20 | 235.20 | 235.20 | 32.40 | 32.40 | 31.00 | 31.00 | 31.00 | 31.00 |
| Singapore | 26.20 | 22.40 | 21.80 | 24.20 | 24.10 | 23.40 | 23.80 | 18.40 | 18.60 | 18.00 | 18.00 | 19.10 |
| Slovakia | 50.00 | 48.60 | 48.60 | 48.50 | 49.40 | 50.00 | 50.20 | 50.20 | 49.30 | 51.80 | 51.70 | 51.60 |
| Slovenia | 39.20 | 39.20 | 38.40 | 34.90 | 35.80 | 33.60 | 32.90 | 32.90 | 31.40 | 31.00 | 31.00 | 31.00 |
| Solomon Islands | 26.10 | 26.10 | 26.10 | 26.10 | 26.10 | 26.20 | 26.20 | 25.30 | 32.00 | 32.00 | 32.00 | 32.00 |
| Somalia | NA | NA | ||||||||||
| South Africa | 37.10 | 36.60 | 36.10 | 33.30 | 30.00 | 30.20 | 31.80 | 32.00 | 28.70 | 28.90 | 28.80 | 28.80 |
| South Sudan | 26.40 | 29.20 | 29.00 | 29.00 | 29.10 | |||||||
| Spain | 60.40 | 60.50 | 60.70 | 58.80 | 55.80 | 55.50 | 37.90 | 37.90 | 57.10 | 58.20 | 50.00 | 49.00 |
| Sri Lanka | 56.70 | 59.80 | 61.70 | 61.70 | 61.70 | 96.60 | 112.90 | 55.30 | 57.00 | 55.40 | 55.20 | 55.20 |
| Saint Kitts and Nevis | 52.30 | 52.30 | 52.50 | 52.50 | 52.50 | 52.50 | 52.50 | 51.90 | 51.60 | 49.70 | 49.70 | 49.70 |
| Saint Lucia | 35.70 | 34.00 | 34.00 | 34.00 | 34.40 | 34.00 | 34.40 | 34.60 | 34.70 | 34.70 | 34.70 | 34.70 |
| Saint Vincent and Grenadines | 45.00 | 45.00 | 45.00 | 42.60 | 41.00 | 38.70 | 38.70 | 38.70 | 38.60 | 38.60 | 39.30 | 39.30 |
| Sudan | 49.70 | 36.10 | 36.10 | 36.10 | 36.10 | 36.10 | 36.10 | 36.10 | 45.40 | 45.40 | 45.40 | 45.40 |
| Suriname | 27.90 | 27.90 | 27.90 | 27.90 | 27.90 | 27.90 | 27.90 | 27.90 | 27.90 | 27.90 | 27.90 | 27.90 |
| Swaziland | 36.60 | 36.60 | 36.60 | 36.60 | 36.60 | 36.80 | 37.60 | 36.80 | 36.70 | 36.90 | 34.70 | 35.10 |
| Sweden | 54.10 | 54.10 | 53.80 | 53.80 | 53.90 | 52.10 | 52.10 | 52.10 | 52.10 | 49.10 | 49.10 | 49.10 |
| Switzerland | 28.80 | 27.60 | 27.90 | 27.80 | 28.70 | 28.80 | 28.90 | 29.40 | 28.40 | 28.80 | 28.80 | 28.80 |
| Syria | 43.50 | 43.50 | 43.50 | 40.50 | 39.90 | 39.90 | 39.90 | 39.90 | 39.90 | 42.70 | 42.70 | 42.70 |
| Taiwan | 34.30 | 37.70 | 41.70 | 41.50 | 41.50 | 41.30 | 35.50 | 34.70 | 34.20 | 34.20 | 34.50 | 34.50 |
| Tajikistan | 79.90 | 79.90 | 80.00 | 83.40 | 83.80 | 84.00 | 84.50 | 84.50 | 80.90 | 81.80 | 81.80 | 65.20 |
| Tanzania | 43.80 | 43.80 | 43.90 | 44.40 | 44.40 | 44.40 | 44.90 | 44.90 | 44.30 | 44.30 | 43.90 | 43.90 |
| Thailand | 40.50 | 40.60 | 40.50 | 40.70 | 40.00 | 40.00 | 44.60 | 44.40 | 29.20 | 31.80 | 32.60 | 32.60 |
| Timor Leste | 48.90 | 48.90 | 48.90 | 33.10 | 11.20 | 11.20 | 11.20 | 11.20 | 11.20 | 11.20 | 11.20 | 11.20 |
| Togo | 52.50 | 52.50 | 52.60 | 52.60 | 52.50 | 50.30 | 48.90 | 48.90 | 48.90 | 50.30 | 48.50 | 48.50 |
| Tonga | 27.50 | 27.50 | 27.50 | 27.50 | 25.80 | 26.20 | 26.20 | 26.20 | 30.10 | 30.10 | 30.10 | 30.10 |
| Trinidad and Tobago | 39.20 | 39.20 | 35.00 | 36.30 | 36.30 | 35.00 | 31.00 | 31.00 | 31.50 | 32.00 | 32.20 | 32.20 |
| Tunisia | 61.20 | 61.20 | 61.20 | 59.10 | 62.80 | 62.80 | 62.80 | 62.80 | 62.40 | 62.80 | 60.20 | 60.20 |
| Turkey | 53.10 | 52.70 | 44.50 | 44.50 | 43.50 | 43.50 | 40.20 | 40.20 | 39.70 | 40.50 | 41.10 | 41.10 |
| Uganda | 36.70 | 35.00 | 36.60 | 35.40 | 36.60 | 36.60 | 33.50 | 33.50 | 36.50 | 33.50 | 33.50 | 33.50 |
| Ukraine | 57.30 | 57.00 | 56.60 | 57.20 | 57.20 | 55.50 | 57.10 | 55.40 | 54.40 | 52.70 | 52.20 | 51.90 |
| United Arab Emirates | 14.40 | 14.40 | 14.40 | 14.40 | 14.10 | 14.10 | 14.10 | 14.90 | 14.80 | 14.80 | 15.90 | 15.90 |
| United Kingdom | 34.70 | 34.60 | 34.60 | 34.20 | 34.90 | 36.10 | 36.20 | 35.00 | 34.70 | 33.50 | 32.00 | 30.90 |
| United States | 45.50 | 47.10 | 45.70 | 46.40 | 46.00 | 46.50 | 46.40 | 46.40 | 43.80 | 43.80 | 43.90 | 44.00 |
| Uruguay | 71.30 | 71.30 | 71.30 | 43.00 | 41.90 | 41.90 | 41.90 | 41.90 | 41.80 | 41.80 | 41.80 | 41.80 |
| Uzbekistan | 96.70 | 112.10 | 90.30 | 89.80 | 95.00 | 95.80 | 97.70 | 98.70 | 93.70 | 42.10 | 41.10 | 38.10 |
| Vanuatu | 8.40 | 8.40 | 8.40 | 8.40 | 8.40 | 8.40 | 8.40 | 8.40 | 8.50 | 8.50 | 8.50 | 8.50 |
| Venezuela | 50.20 | 49.80 | 53.60 | 55.60 | 60.40 | 51.90 | 62.80 | 61.80 | 65.40 | 65.40 | 65.00 | 64.70 |
| Vietnam | 39.90 | 39.90 | 39.90 | 39.90 | 39.90 | 33.00 | 39.90 | 35.30 | 40.80 | 40.80 | 39.40 | 39.40 |
| West Bank and Gaza | 22.50 | 18.10 | 16.80 | 16.50 | 16.50 | 16.50 | 0.40 | 16.50 | 16.50 | 15.30 | 15.30 | 15.30 |
| Yemen | 196.70 | 49.40 | 49.40 | 49.30 | 49.30 | 49.30 | 34.50 | 33.60 | 33.30 | 33.10 | 33.10 | 33.10 |
| Zambia | 15.40 | 15.40 | 15.00 | 15.00 | 15.00 | 14.30 | 14.40 | 16.20 | 15.90 | 15.50 | 18.60 | 18.60 |
| Zimbabwe | 30.10 | 30.20 | 49.30 | 66.30 | 36.10 | 37.00 | 32.50 | 32.70 | 32.40 | 32.50 | 32.80 | 32.80 |
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