Doing Business, paying taxes, total tax rate

percent of profit, 2006–2017

Info Edit
    2006 Ranking
    1. Congo (Kinshasa) 288.10
    2. Gambia 286.00
    3. Burundi 280.20
    4. Sierra Leone 272.00
    5. Comoros 217.90
    6. Yemen 196.70
    7. Belarus 137.20
    8. Argentina 107.30
    9. Uzbekistan 96.70
    10. Mauritania 94.70
    11. Eritrea 84.50
    12. Colombia 83.70
    13. China 82.80
    14. Guinea 80.70
    15. Bolivia 80.00
    16. Tajikistan 79.90
    17. Algeria 76.90
    18. Italy 76.70
    19. Chad 74.00
    20. Palau 72.50
    21. Benin 72.10
    22. Uruguay 71.30
    23. Brazil 69.20
    24. Kyrgyzstan 68.30
    25. India 66.60
    26. France 66.00
    27. Central African Republic 65.70
    28. Marshall Islands 64.80
    29. Congo (Brazzaville) 64.50
    30. Nicaragua 63.50
    31. Tunisia 61.20
    32. Spain 60.40
    33. Belgium 60.10
    34. Russia 60.00
    35. Micronesia 59.60
    36. Albania 58.20
    37. Costa Rica 58.10
    38. Puerto Rico 57.60
    39. Ukraine 57.30
    40. Austria 57.20
    41. Georgia 57.00
    42. Sri Lanka 56.70
    43. Hungary 56.60
    44. Romania 55.80
    45. Mexico 55.70
    46. Czech Republic 55.10
    47. Paraguay 54.50
    48. Egypt 54.40
    49. Guinea Bissau 54.20
    50. Sweden 54.10
    51. Greece 54.00
    52. Ivory Coast 53.40
    53. Turkey 53.10
    54. Cape Verde 53.10
    55. Togo 52.50
    56. Saint Kitts and Nevis 52.30
    57. Angola 52.20
    58. Australia 52.10
    59. Japan 51.70
    60. Morocco 51.70
    61. Antigua and Barbuda 51.50
    62. Mali 51.40
    63. Lithuania 51.20
    64. Cameroon 50.60
    65. Estonia 50.60
    66. Senegal 50.30
    67. Venezuela 50.20
    68. Slovakia 50.00
    69. Kenya 49.80
    70. Sudan 49.70
    71. Finland 49.50
    72. Timor Leste 48.90
    73. Seychelles 48.40
    74. Jamaica 47.90
    75. Netherlands 47.70
    76. Germany 47.70
    77. Burkina Faso 47.60
    78. Moldova 47.50
    79. Canada 47.50
    80. Philippines 47.20
    81. Equatorial Guinea 47.10
    82. Saint Thomas and Principe 46.70
    83. Pakistan 46.70
    84. Azerbaijan 46.40
    85. United States 45.50
    86. Grenada 45.30
    87. Madagascar 45.30
    88. Bulgaria 45.20
    89. Kazakhstan 45.00
    90. Saint Vincent and Grenadines 45.00
    91. Gabon 44.60
    92. Iran 44.20
    93. Panama 43.90
    94. Tanzania 43.80
    95. Portugal 43.80
    96. Honduras 43.50
    97. Syria 43.50
    98. Poland 43.20
    99. Bosnia and Herzegovina 42.80
    100. Niger 42.50
    101. Papua New Guinea 41.50
    102. Fiji 41.50
    103. Rwanda 41.20
    104. Guatemala 41.10
    105. Norway 41.10
    106. Thailand 40.50
    107. Haiti 40.40
    108. Mongolia 40.00
    109. Vietnam 39.90
    110. Slovenia 39.20
    111. Trinidad and Tobago 39.20
    112. Ghana 39.10
    113. Guyana 39.00
    114. Peru 38.90
    115. Bangladesh 38.80
    116. Djibouti 37.80
    117. Bhutan 37.30
    118. South Africa 37.10
    119. Mozambique 37.00
    120. Dominica 37.00
    121. Afghanistan 36.80
    122. South Korea 36.80
    123. Uganda 36.70
    124. New Zealand 36.60
    125. Swaziland 36.60
    126. Armenia 36.60
    127. Latvia 36.20
    128. Malaysia 36.00
    129. Saint Lucia 35.70
    130. Dominican Republic 35.50
    131. Israel 35.50
    132. Lebanon 35.40
    133. Laos 35.20
    134. Ecuador 35.20
    135. El Salvador 34.80
    136. Belize 34.70
    137. United Kingdom 34.70
    138. Taiwan 34.30
    139. Malawi 33.40
    140. Denmark 33.30
    141. Serbia 32.90
    142. Nepal 32.50
    143. Kiribati 31.80
    144. Indonesia 31.30
    145. Jordan 31.10
    146. Nigeria 30.50
    147. Ethiopia 30.30
    148. Zimbabwe 30.10
    149. Switzerland 28.80
    150. Suriname 27.90
    151. Tonga 27.50
    152. Iceland 26.80
    153. Singapore 26.20
    154. Mauritius 26.20
    155. Solomon Islands 26.10
    156. Namibia 25.80
    157. Ireland 25.40
    158. Chile 25.30
    159. Iraq 24.20
    160. Hong Kong 24.10
    161. West Bank and Gaza 22.50
    162. Cambodia 21.50
    163. Croatia 20.80
    164. Lesotho 20.10
    165. Oman 19.50
    166. Samoa 19.30
    167. Macedonia (F.Y.R.O.M.) 17.80
    168. Botswana 17.10
    169. Zambia 15.40
    170. Saudi Arabia 14.90
    171. United Arab Emirates 14.40
    172. Kuwait 10.70
    173. Maldives 9.30
    174. Vanuatu 8.40
    2017 Ranking
    1. Comoros 216.50
    2. Argentina 106.00
    3. Bolivia 83.70
    4. Eritrea 83.70
    5. Equatorial Guinea 79.40
    6. Palau 75.40
    7. Central African Republic 73.30
    8. Mauritania 71.30
    9. Colombia 69.80
    10. Brazil 68.40
    11. Guinea 68.30
    12. China 68.00
    13. Algeria 65.60
    14. Tajikistan 65.20
    15. Marshall Islands 64.80
    16. Venezuela 64.70
    17. Chad 63.50
    18. France 62.80
    19. Puerto Rico 62.30
    20. Italy 62.00
    21. Nicaragua 60.80
    22. India 60.60
    23. Micronesia 60.50
    24. Tunisia 60.20
    25. Belgium 58.70
    26. Costa Rica 58.30
    27. Cameroon 57.70
    28. Benin 57.40
    29. Sri Lanka 55.20
    30. Belarus 54.80
    31. Congo (Kinshasa) 54.60
    32. Congo (Brazzaville) 54.30
    33. Mexico 52.00
    34. Ukraine 51.90
    35. Austria 51.60
    36. Slovakia 51.60
    37. Gambia 51.30
    38. Ivory Coast 51.30
    39. Greece 50.70
    40. Czech Republic 50.00
    41. Saint Kitts and Nevis 49.70
    42. Morocco 49.30
    43. Sweden 49.10
    44. Spain 49.00
    45. Japan 48.90
    46. Germany 48.90
    47. Estonia 48.70
    48. Togo 48.50
    49. Mali 48.30
    50. Afghanistan 48.30
    51. Niger 48.20
    52. Angola 48.00
    53. Australia 47.60
    54. Russia 47.40
    55. Hungary 46.50
    56. Liberia 45.90
    57. Guinea Bissau 45.50
    58. Sudan 45.40
    59. Grenada 45.30
    60. Gabon 45.20
    61. Senegal 45.10
    62. Honduras 44.40
    63. Iran 44.10
    64. United States 44.00
    65. Tanzania 43.90
    66. Malta 43.80
    67. Egypt 43.50
    68. Philippines 42.90
    69. Lithuania 42.70
    70. Syria 42.70
    71. Dominican Republic 42.40
    72. Antigua and Barbuda 41.90
    73. Uruguay 41.80
    74. Burkina Faso 41.30
    75. Turkey 41.10
    76. Moldova 40.40
    77. Netherlands 40.40
    78. Poland 40.40
    79. Haiti 40.30
    80. Burundi 40.30
    81. Malaysia 40.00
    82. Azerbaijan 39.80
    83. Portugal 39.80
    84. Serbia 39.70
    85. Norway 39.50
    86. Vietnam 39.40
    87. Saint Vincent and Grenadines 39.30
    88. Papua New Guinea 39.30
    89. El Salvador 38.80
    90. Ethiopia 38.60
    91. Romania 38.40
    92. Madagascar 38.10
    93. Uzbekistan 38.10
    94. Finland 38.10
    95. Djibouti 37.60
    96. Kenya 37.40
    97. Saint Thomas and Principe 37.40
    98. Panama 37.20
    99. Cape Verde 36.60
    100. Albania 36.50
    101. Mozambique 36.10
    102. Latvia 35.90
    103. Peru 35.60
    104. San Marino 35.40
    105. Bhutan 35.30
    106. Dominica 35.20
    107. Guatemala 35.20
    108. Swaziland 35.10
    109. Paraguay 35.00
    110. Barbados 34.70
    111. Saint Lucia 34.70
    112. Malawi 34.50
    113. Taiwan 34.50
    114. Bangladesh 34.40
    115. New Zealand 34.30
    116. Nigeria 34.30
    117. Jamaica 34.30
    118. Bahamas 33.80
    119. Uganda 33.50
    120. Pakistan 33.30
    121. Yemen 33.10
    122. South Korea 33.10
    123. Fiji 33.10
    124. Rwanda 33.00
    125. Zimbabwe 32.80
    126. Kiribati 32.70
    127. Ghana 32.70
    128. Libya 32.60
    129. Thailand 32.60
    130. Ecuador 32.50
    131. Guyana 32.30
    132. Trinidad and Tobago 32.20
    133. Solomon Islands 32.00
    134. Burma (Myanmar) 31.30
    135. Belize 31.10
    136. Slovenia 31.00
    137. Sierra Leone 31.00
    138. United Kingdom 30.90
    139. Indonesia 30.60
    140. Chile 30.50
    141. Lebanon 30.30
    142. Maldives 30.20
    143. Seychelles 30.10
    144. Iceland 30.10
    145. Tonga 30.10
    146. Nepal 29.50
    147. Kazakhstan 29.20
    148. South Sudan 29.10
    149. Kyrgyzstan 29.00
    150. Switzerland 28.80
    151. South Africa 28.80
    152. Israel 28.10
    153. Suriname 27.90
    154. Iraq 27.80
    155. Jordan 27.60
    156. Bulgaria 27.00
    157. Laos 26.20
    158. Ireland 26.00
    159. Botswana 25.10
    160. Denmark 25.00
    161. Cyprus 24.70
    162. Mongolia 24.70
    163. Oman 23.90
    164. Hong Kong 22.90
    165. Bosnia and Herzegovina 22.60
    166. Montenegro 22.20
    167. Mauritius 21.80
    168. Cambodia 21.00
    169. Canada 21.00
    170. Croatia 20.90
    171. Luxembourg 20.80
    172. Namibia 20.70
    173. Singapore 19.10
    174. Zambia 18.60
    175. Samoa 18.50
    176. Armenia 18.50
    177. Georgia 16.40
    178. United Arab Emirates 15.90
    179. Saudi Arabia 15.70
    180. West Bank and Gaza 15.30
    181. Kosovo 15.20
    182. Lesotho 13.60
    183. Bahrain 13.50
    184. Macedonia (F.Y.R.O.M.) 13.00
    185. Kuwait 13.00
    186. Qatar 11.30
    187. Timor Leste 11.20
    188. Brunei 8.70
    189. Vanuatu 8.50
    190. Somalia 0.00

    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