Commercial tax rate - Country rankings:
The average for 2017 was 40.65 percent.The highest value was in the Comoros: 216.5 percent and the lowest value was in Brunei: 8 percent. Below is a chart for all countries where data are available for: Commercial tax rate.
Tax rate, percent of commercial profits, 2017
(percent, Source: The World Bank (doing business survey), TheGlobalEconomy.com)