Académique Documents
Professionnel Documents
Culture Documents
Taxrevenuecollectedbycentral
government
Taxespayablebybusinesses
Numberofpayments Timetoprepare,file
andpaytaxes
%ofGDP
Profittax
Labortaxand
contributions
Othertaxes
Totaltaxrate
hours
%ofcommercial
profits
%ofcommercial
profits
%ofcommercial
profits
%ofcommercial
profits
2005
2011
2012
2012
2012
2012
2012
2012
6.9
8.8
20
275
0.0
0.0
36.4
36.4
Albania
17.3
..
44
357
8.6
25.3
4.8
38.7
Algeria
40.7
37.5
29
451
6.6
29.7
35.7
72.0
AmericanSamoa
..
..
..
..
..
..
..
..
Andorra
..
..
..
..
..
..
..
..
Angola
..
..
31
282
24.6
9.0
19.5
53.2
Afghanistan
AntiguaandBarbuda
..
..
57
207
26.0
9.5
6.0
41.5
Argentina
14.2
..
405
2.7
29.4
76.2
108.3
Armenia
14.3
17.2
13
380
15.0
23.0
0.9
38.8
..
..
..
..
..
..
..
..
Australia
24.9
20.5
11
109
26.0
20.3
1.2
47.5
Austria
20.1
18.4
12
170
15.0
34.7
3.4
53.1
..
12.7
18
214
12.9
24.8
2.2
40.0
12.8
16.6
18
58
33.0
6.1
8.6
47.8
Bahrain
1.4
..
13
36
0.0
13.5
0.4
13.9
Bangladesh
8.2
10.0
20
302
25.7
0.0
9.2
35.0
Barbados
35.6
27.2
28
237
24.1
12.7
8.7
45.4
Belarus
20.1
15.0
10
338
20.3
39.0
1.4
60.7
Belgium
26.0
24.6
11
156
5.4
50.8
1.5
57.7
Belize
21.3
22.3
29
147
24.7
7.0
1.4
33.2
Benin
15.2
15.7
55
270
14.8
27.3
23.9
65.9
..
..
..
..
..
..
..
..
Bhutan
8.3
9.2
274
36.3
0.0
4.4
40.8
Bolivia
16.2
..
42
1,025
0.0
18.8
64.6
83.4
BosniaandHerzegovina
20.4
20.8
44
407
7.2
12.6
4.3
24.1
Botswana
26.9
22.4
32
152
21.7
0.0
3.6
25.3
Brazil
16.7
15.7
2,600
24.6
40.8
3.8
69.3
..
..
27
96
8.3
8.5
0.0
16.8
Bulgaria
21.6
19.1
15
454
4.8
20.2
3.7
28.7
BurkinaFaso
11.8
14.2
46
270
14.8
22.6
6.2
43.6
..
..
25
274
40.0
10.2
2.8
53.0
Cambodia
7.9
10.0
40
173
18.9
0.1
3.5
22.5
Cameroon
..
..
44
654
29.9
18.3
0.9
49.1
Canada
13.7
11.6
131
8.4
12.7
5.8
26.9
CapeVerde
21.1
19.8
41
186
18.0
18.5
0.7
37.2
..
..
..
..
..
..
..
..
6.2
..
55
504
0.0
19.8
45.4
65.2
Chad
..
..
54
732
31.3
28.4
5.7
65.4
ChannelIslands
..
..
..
..
..
..
..
..
17.8
18.9
291
21.1
3.8
3.2
28.1
Aruba
Azerbaijan
Bahamas,The
Bermuda
BruneiDarussalam
Burundi
CaymanIslands
CentralAfricanRepublic
Chile
China
8.7
10.5
338
6.2
49.6
7.9
63.7
HongKongSAR,China
12.4
13.5
78
17.6
5.3
0.1
23.0
MacaoSAR,China
21.6
37.5
..
..
..
..
..
..
Colombia
12.8
13.7
203
19.2
28.8
26.4
74.4
Comoros
..
..
33
100
31.4
0.0
186.5
217.9
Congo,Dem.Rep.
9.9
13.7
32
336
58.9
7.9
272.8
339.7
Congo,Rep.
6.2
..
61
606
15.1
32.5
15.4
62.9
CostaRica
..
13.8
23
226
18.9
29.5
6.6
55.0
Coted'Ivoire
..
..
62
270
9.8
20.1
9.6
39.5
20.0
18.6
18
196
11.3
19.4
2.0
32.8
Cuba
..
..
..
..
..
..
..
..
Curacao
..
..
..
..
..
..
..
..
Cyprus
45.4
25.8
28
147
9.0
11.8
2.1
23.0
CzechRepublic
14.9
13.7
413
7.5
38.4
3.4
49.2
Denmark
32.6
33.8
10
130
20.0
3.6
4.0
27.7
Djibouti
..
..
35
82
17.7
17.7
3.3
38.7
Dominica
..
..
37
120
25.9
7.9
3.7
37.5
14.6
12.7
324
22.1
18.6
1.8
42.5
..
..
654
17.7
13.7
3.2
34.6
Egypt,ArabRep.
14.1
14.0
29
392
13.2
25.8
3.6
42.6
ElSalvador
12.5
13.5
53
320
17.0
17.2
0.7
35.0
EquatorialGuinea
..
..
46
492
0.0
25.4
20.6
46.0
Eritrea
..
..
30
216
8.8
0.0
75.8
84.5
Estonia
16.1
16.0
85
8.0
39.4
19.8
67.3
Ethiopia
8.8
9.3
31
306
27.0
2.0
4.3
33.3
..
..
..
..
..
..
..
..
Fiji
21.3
..
34
163
27.3
10.2
0.2
37.6
Finland
22.6
20.5
93
15.0
24.4
1.2
40.6
Croatia
DominicanRepublic
Ecuador
FaeroeIslands
2013
States and Markets
Taxrevenuecollectedbycentral
government
Taxespayablebybusinesses
Numberofpayments Timetoprepare,file
andpaytaxes
%ofGDP
Profittax
Labortaxand
contributions
Othertaxes
Totaltaxrate
hours
%ofcommercial
profits
%ofcommercial
profits
%ofcommercial
profits
%ofcommercial
profits
2005
2011
2012
2012
2012
2012
2012
2012
22.4
21.3
132
8.2
51.7
5.7
65.7
FrenchPolynesia
..
..
..
..
..
..
..
..
Gabon
..
..
26
488
18.4
22.7
2.3
43.5
France
Gambia,The
..
..
50
376
6.1
12.8
264.6
283.5
Georgia
12.1
23.8
280
14.3
0.0
2.2
16.5
Germany
10.8
11.8
207
18.9
21.9
5.9
46.8
Ghana
21.3
15.0
32
224
18.5
14.7
0.4
33.5
Greece
20.3
21.3
202
11.0
32.2
1.3
44.6
..
..
..
..
..
..
..
..
18.2
19.1
30
140
27.6
5.6
12.1
45.3
Greenland
Grenada
Guam
..
..
..
..
..
..
..
..
11.2
11.0
24
332
25.9
14.3
0.7
40.9
Guinea
..
..
58
416
23.5
9.6
40.1
73.2
GuineaBissau
..
..
46
208
14.9
24.8
6.1
45.9
Guyana
..
..
35
263
23.8
8.8
3.5
36.1
Haiti
..
..
46
184
24.1
12.4
4.3
40.8
Honduras
14.5
15.0
47
224
26.6
5.1
8.6
40.3
Hungary
20.3
21.2
12
277
12.3
34.5
3.5
50.3
Iceland
28.1
22.2
29
140
10.4
9.8
12.8
33.0
9.9
10.4
33
243
24.6
18.2
19.0
61.8
12.5
11.8
51
259
23.7
10.6
0.1
34.5
7.9
8.4
20
344
17.8
25.9
0.4
44.1
..
..
13
312
14.6
13.5
0.0
28.1
25.0
22.7
80
11.9
11.6
2.9
26.4
..
..
..
..
..
..
..
..
Israel
27.0
24.5
33
235
22.1
5.3
3.1
30.5
Italy
21.1
22.5
15
269
22.9
43.4
2.0
68.3
Jamaica
25.3
25.6
36
368
25.7
12.9
7.0
45.6
Japan
10.5
9.8
14
330
26.9
17.4
5.6
50.0
Jordan
24.4
15.0
25
151
12.9
12.9
2.3
28.1
Kazakhstan
17.1
22.5
188
15.9
11.2
1.6
28.6
Kenya
18.7
19.9
41
340
28.1
6.8
9.5
44.4
Kiribati
..
..
120
23.4
8.5
0.0
31.8
Korea,Dem.Rep.
..
..
..
..
..
..
..
..
14.7
15.6
10
207
15.2
13.2
1.4
29.8
Guatemala
India
Indonesia
Iran,IslamicRep.
Iraq
Ireland
IsleofMan
Korea,Rep.
Kosovo
..
..
33
164
9.1
5.6
0.6
15.4
Kuwait
1.0
0.7
12
98
0.0
10.7
0.0
10.7
KyrgyzRepublic
14.2
16.1
51
210
6.2
19.5
43.3
68.9
LaoPDR
10.5
13.7
34
362
24.8
5.6
2.9
33.3
Latvia
15.1
13.2
264
4.8
27.3
4.6
36.6
Lebanon
14.9
17.0
19
180
6.1
24.1
0.0
30.2
Lesotho
46.2
..
33
324
13.1
0.0
3.0
16.0
0.2
0.2
33
158
18.3
5.4
3.7
27.4
Libya
..
..
..
..
..
..
..
..
Liechtenstein
..
..
..
..
..
..
..
..
Lithuania
17.3
13.3
11
175
5.9
35.1
2.8
43.7
Luxembourg
25.3
24.3
23
59
4.1
15.4
1.5
21.0
Macedonia,FYR
19.3
..
29
119
6.2
0.0
3.2
9.4
Madagascar
10.1
..
23
201
14.0
20.3
1.6
36.0
Liberia
Malawi
..
..
26
175
23.6
7.7
3.5
34.7
Malaysia
14.8
15.3
13
133
7.5
15.6
1.4
24.5
Maldives
13.6
10.7
17
252
13.5
7.9
9.3
30.7
Mali
15.7
14.6
45
270
10.9
34.3
6.6
51.7
Malta
60.8
26.9
139
29.2
11.3
1.2
41.6
MarshallIslands
..
..
21
128
0.0
11.8
53.0
64.9
Mauritania
..
..
37
696
0.0
17.6
50.6
68.2
Mauritius
..
18.4
161
11.6
9.6
7.3
28.5
Mexico
..
..
337
24.6
26.5
1.4
52.5
Micronesia,Fed.Sts.
..
..
21
128
0.0
6.8
52.0
58.7
Moldova
18.5
18.3
48
220
0.0
30.6
0.6
31.2
Monaco
..
..
..
..
..
..
..
..
28.7
21.9
41
192
10.2
12.4
2.0
24.6
Mongolia
Montenegro
Morocco
Mozambique
Myanmar
Namibia
Nepal
Netherlands
NewCaledonia
..
..
29
320
7.1
12.8
2.5
22.3
22.0
23.8
17
238
25.2
22.7
1.8
49.6
..
..
37
230
27.7
4.5
2.1
34.3
3.3
..
..
..
..
..
..
..
25.8
..
37
350
17.2
1.0
4.5
22.7
9.2
13.2
34
326
17.2
11.3
3.0
31.5
22.6
21.7
127
20.6
18.1
1.3
40.1
..
..
..
..
..
..
..
..
2013
States and Markets
Taxrevenuecollectedbycentral
government
Taxespayablebybusinesses
Numberofpayments Timetoprepare,file
andpaytaxes
%ofGDP
Profittax
Labortaxand
contributions
Othertaxes
Totaltaxrate
hours
%ofcommercial
profits
%ofcommercial
profits
%ofcommercial
profits
%ofcommercial
profits
2005
2011
2012
2012
2012
2012
2012
2012
NewZealand
30.8
27.6
152
28.8
3.7
0.9
33.5
Nicaragua
12.9
14.7
42
207
22.9
20.3
21.8
65.0
Niger
10.1
..
41
270
17.3
20.1
6.3
43.8
0.2
..
41
956
22.3
10.8
0.7
33.8
..
..
..
..
..
..
..
..
28.7
28.1
87
24.4
15.9
1.3
41.6
Oman
2.0
2.2
14
62
10.0
11.8
0.1
22.0
Pakistan
9.6
9.3
47
560
17.9
15.1
2.3
35.3
Palau
..
..
11
142
65.8
9.3
0.5
75.7
Panama
..
..
60
431
12.5
19.8
9.7
42.0
PapuaNewGuinea
..
..
33
207
22.0
11.7
8.5
42.2
Paraguay
10.1
12.1
35
387
9.6
18.6
6.7
35.0
Peru
13.5
15.9
293
26.7
11.0
2.8
40.5
Philippines
12.4
12.3
47
193
21.1
11.3
14.2
46.6
Poland
16.7
17.0
18
286
17.4
23.8
2.6
43.8
Portugal
20.6
21.4
275
14.5
26.8
1.4
42.6
..
..
16
218
15.8
14.4
20.5
50.7
Qatar
21.0
14.4
48
0.0
11.3
0.0
11.3
Romania
12.2
17.2
41
216
10.5
31.5
2.2
44.2
RussianFederation
16.6
15.0
177
7.1
41.2
5.8
54.1
Rwanda
..
..
17
134
21.2
5.6
4.4
31.3
Samoa
..
..
37
224
11.9
7.0
0.0
18.9
22.0
..
..
..
..
..
..
..
SaoTomeandPrincipe
..
..
42
424
22.1
6.8
3.6
32.5
SaudiArabia
..
..
72
2.1
12.4
0.0
14.5
Senegal
..
..
59
666
14.8
24.1
7.0
46.0
Serbia
23.6
21.7
66
279
11.6
20.2
2.2
34.0
Seychelles
27.3
31.7
27
76
23.3
1.7
0.7
25.7
8.2
10.9
33
357
17.6
11.3
3.3
32.1
11.8
13.8
82
6.0
17.0
4.7
27.6
..
..
..
..
..
..
..
..
SlovakRepublic
14.9
12.7
20
207
6.8
39.6
1.5
47.9
Slovenia
Nigeria
NorthernMarianaIslands
Norway
PuertoRico
SanMarino
SierraLeone
Singapore
SintMaarten(Dutchpart)
20.5
17.7
11
260
14.1
18.2
2.4
34.7
SolomonIslands
..
..
33
80
15.0
8.5
1.8
25.3
Somalia
..
..
..
..
..
..
..
..
26.9
26.1
200
24.3
4.1
4.9
33.3
SouthAfrica
SouthSudan
..
..
..
..
..
..
..
..
Spain
12.9
9.5
167
1.2
36.8
0.7
38.7
SriLanka
13.7
12.4
61
254
1.6
16.9
31.6
50.1
St.KittsandNevis
21.6
18.3
36
203
32.1
11.3
8.8
52.1
St.Lucia
..
..
32
92
25.8
5.6
3.1
34.6
St.Martin(Frenchpart)
..
..
..
..
..
..
..
..
20.5
22.1
36
111
30.2
5.1
3.4
38.7
Sudan
..
..
42
180
13.8
19.2
3.1
36.1
Suriname
..
..
29
199
27.9
0.0
0.0
27.9
Swaziland
26.1
..
33
104
28.1
4.0
4.7
36.8
Sweden
22.6
21.9
122
15.7
35.5
1.9
53.0
Switzerland
10.0
..
19
63
8.9
17.7
3.5
30.2
..
..
19
336
20.0
19.3
0.5
39.7
Tajikistan
9.8
..
69
224
0.0
28.5
56.0
84.5
Tanzania
..
..
48
172
20.2
18.0
7.1
45.3
17.2
17.6
22
264
28.1
5.7
3.9
37.6
..
..
18
276
14.9
0.0
0.2
15.1
13.9
16.8
53
270
9.3
26.5
13.7
49.5
..
..
31
164
24.3
0.0
1.4
25.7
TrinidadandTobago
26.4
26.8
39
210
21.6
5.8
1.8
29.1
Tunisia
18.9
20.9
144
15.2
25.2
22.5
62.9
Turkey
19.7
20.1
15
223
17.9
18.8
4.5
41.2
Turkmenistan
..
..
..
..
..
..
..
..
TurksandCaicosIslands
..
..
..
..
..
..
..
..
Tuvalu
..
..
..
..
..
..
..
..
Uganda
11.8
16.1
31
213
25.0
11.3
0.8
37.1
Ukraine
17.1
18.5
28
491
11.6
43.1
0.7
55.4
..
..
12
0.0
14.1
0.8
14.9
UnitedKingdom
27.1
27.4
110
22.2
10.2
3.1
35.5
UnitedStates
11.2
10.1
11
175
27.6
10.0
9.0
46.7
Uruguay
17.9
19.7
33
310
23.6
15.6
2.9
42.0
Uzbekistan
..
..
41
205
0.9
28.2
69.4
98.5
Vanuatu
..
..
31
120
0.0
4.5
3.9
8.4
St.VincentandtheGrenadines
SyrianArabRepublic
Thailand
TimorLeste
Togo
Tonga
UnitedArabEmirates
2013
States and Markets
Taxrevenuecollectedbycentral
government
Taxespayablebybusinesses
Numberofpayments Timetoprepare,file
andpaytaxes
%ofGDP
Profittax
Labortaxand
contributions
Othertaxes
Totaltaxrate
hours
%ofcommercial
profits
%ofcommercial
profits
%ofcommercial
profits
%ofcommercial
profits
2005
2011
2012
2012
2012
2012
2012
2012
15.5
..
71
792
6.1
18.0
38.5
62.7
Vietnam
..
..
32
872
11.6
22.6
0.3
34.5
VirginIslands(U.S.)
..
..
..
..
..
..
..
..
WestBankandGaza
..
..
39
154
16.2
0.0
0.6
16.8
Venezuela,RB
Yemen,Rep.
..
..
44
248
20.0
11.3
1.5
32.9
17.2
16.6
37
132
1.1
10.4
3.7
15.2
..
..
49
242
20.5
5.1
10.1
35.8
World
14.8
14.7
27
267
16.4
16.2
12.1
44.7
Lowincome
10.7
11.5
40
273
19.3
12.9
36.3
68.6
Middleincome
12.4
13.2
30
321
16.7
15.4
8.7
40.9
Lowermiddleincome
11.1
11.9
36
328
15.7
14.3
9.1
39.2
Uppermiddleincome
12.9
13.7
24
314
17.7
16.4
8.4
42.5
Low&middleincome
12.4
13.1
32
309
17.4
14.8
15.5
47.7
EastAsia&Pacific
10.0
10.9
28
227
17.8
10.6
7.9
36.3
Europe&CentralAsia
18.3
19.5
31
278
9.6
21.5
10.5
41.6
LatinAmerica&Caribbean
..
..
31
415
20.5
15.8
12.5
48.8
MiddleEast&NorthAfrica
18.7
16.9
25
253
15.5
19.0
6.0
40.5
9.9
10.3
30
311
17.1
8.7
14.4
40.2
SubSaharanAfrica
17.7
..
38
315
19.4
13.1
25.6
58.1
Highincome
15.3
14.6
15
169
14.2
19.6
4.0
37.8
Euroarea
18.0
17.6
12
163
12.7
28.7
3.3
44.7
Zambia
Zimbabwe
SouthAsia
MostRecentValue(MRV)ifdataforthespecifiedyearorfullperiodarenotavailable.
AbouttheData
Taxrevenue(%ofGDP)
Longdefinition
Taxrevenuereferstocompulsorytransferstothecentralgovernmentforpublicpurposes.Certaincompulsorytransferssuchasfines,penalties,andmostsocialsecurity
contributionsareexcluded.Refundsandcorrectionsoferroneouslycollectedtaxrevenuearetreatedasnegativerevenue.
Source
InternationalMonetaryFund,GovernmentFinanceStatisticsYearbookanddatafiles,andWorldBankandOECDGDPestimates.
Taxpayments(number)
Longdefinition
Taxpaymentsbybusinessesarethetotalnumberoftaxespaidbybusinesses,includingelectronicfiling.Thetaxiscountedaspaidonceayearevenifpaymentsaremore
frequent.
Source
WorldBank,DoingBusinessproject(http://www.doingbusiness.org/).
Pleaseseetheonlinetableathttp://wdi.worldbank.org/table/5.6forobservationlevelmetadata,whichcanbedownloadedinExcel.