Commercial tax rate - Country rankings

* indicates monthly or quarterly data series

Tax rate, percent of commercial profits, 2019 - Country rankings:

The average for 2019 based on 185 countries was 40.54 percent.The highest value was in the Comoros: 219.6 percent and the lowest value was in Brunei: 8 percent. The indicator is available from 2005 to 2019. Below is a chart for all countries where data are available.

Measure: percent; Source: The World Bank (doing business survey)
Select indicator
* indicates monthly or quarterly data series


Countries Commercial tax rate, 2019 Global rank Available data
Comoros 219.6 1 2005 - 2019
Argentina 106.3 2 2005 - 2019
Bolivia 83.7 3 2005 - 2019
Eritrea 83.7 4 2005 - 2019
Eq. Guinea 79.4 5 2005 - 2019
Palau 76.6 6 2005 - 2019
C.A. Republic 73.3 7 2005 - 2019
Venezuela 73.3 8 2005 - 2019
Afghanistan 71.4 9 2005 - 2019
Colombia 71.2 10 2005 - 2019
Guinea 69.3 11 2005 - 2019
Tajikistan 67.3 12 2005 - 2019
Mauritania 67 13 2005 - 2019
Algeria 66.1 14 2005 - 2019
Brazil 65.1 15 2013 - 2019
Puerto Rico 64.4 16 2005 - 2019
Chad 63.5 17 2005 - 2019
France 60.7 18 2005 - 2019
Tunisia 60.7 19 2005 - 2019
Nicaragua 60.6 20 2005 - 2019
Micronesia 60.5 21 2005 - 2019
China 59.2 22 2013 - 2019
Italy 59.1 23 2005 - 2019
Costa Rica 58.3 24 2005 - 2019
Cameroon 57.7 25 2005 - 2019
Belgium 55.4 26 2005 - 2019
Ghana 55.4 27 2005 - 2019
Sri Lanka 55.2 28 2005 - 2019
Mexico 55.1 29 2013 - 2019
Mali 54.5 30 2005 - 2019
R. of Congo 54.3 31 2005 - 2019
Belarus 53.3 32 2005 - 2019
Greece 51.9 33 2005 - 2019
Austria 51.4 34 2005 - 2019
DR Congo 50.7 35 2005 - 2019
Ivory Coast 50.1 36 2005 - 2019
India 49.7 37 2013 - 2019
Slovakia 49.7 38 2005 - 2019
Angola 49.1 39 2005 - 2019
Sweden 49.1 40 2005 - 2019
Benin 48.9 41 2005 - 2019
Domin. Rep. 48.8 42 2005 - 2019
Germany 48.8 43 2005 - 2019
Gambia 48.4 44 2005 - 2019
Togo 48.2 45 2005 - 2019
Estonia 47.8 46 2005 - 2019
Grenada 47.8 47 2005 - 2019
Australia 47.4 48 2005 - 2019
Niger 47.2 49 2005 - 2019
Gabon 47.1 50 2005 - 2019
Spain 47 51 2005 - 2019
Japan 46.7 52 2013 - 2019
Liberia 46.2 53 2006 - 2019
Russia 46.2 54 2013 - 2019
Czechia 46.1 55 2005 - 2019
Morocco 45.8 56 2005 - 2019
G.-Bissau 45.5 57 2005 - 2019
Sudan 45.4 58 2005 - 2019
Ukraine 45.2 59 2005 - 2019
Senegal 44.8 60 2005 - 2019
Iran 44.7 61 2005 - 2019
Egypt 44.4 62 2005 - 2019
Malta 44 63 2011 - 2019
Tanzania 43.8 64 2005 - 2019
Philippines 43.1 65 2005 - 2019
Ant.& Barb. 43 66 2005 - 2019
Euro area 42.84 67 2005 - 2019
Haiti 42.7 68 2005 - 2019
Syria 42.7 69 2005 - 2019
Lithuania 42.6 70 2005 - 2019
Turkey 42.3 71 2005 - 2019
Nepal 41.8 72 2005 - 2019
Uruguay 41.8 73 2005 - 2019
Burkina Faso 41.3 74 2005 - 2019
Burundi 41.2 75 2005 - 2019
Netherlands 41.2 76 2005 - 2019
Poland 40.8 77 2005 - 2019
Azerbaijan 40.7 78 2005 - 2019
Tr.&Tobago 40.5 79 2005 - 2019
Portugal 39.8 80 2005 - 2019
Honduras 39.1 81 2005 - 2019
Malaysia 38.7 82 2005 - 2019
Moldova 38.7 83 2005 - 2019
Madagascar 38.3 84 2005 - 2019
Latvia 38.1 85 2005 - 2019
Djibouti 37.9 86 2005 - 2019
Hungary 37.9 87 2005 - 2019
Ethiopia 37.7 88 2005 - 2019
Vietnam 37.6 89 2005 - 2019
Cape Verde 37.5 90 2005 - 2019
Kenya 37.2 91 2005 - 2019
Panama 37.2 92 2005 - 2019
Papua N.G. 37.1 93 2005 - 2019
St. Vincent & ... 37 94 2005 - 2019
S.T.&Principe 37 95 2005 - 2019
Peru 36.8 96 2005 - 2019
Albania 36.6 97 2005 - 2019
Finland 36.6 98 2005 - 2019
Serbia 36.6 99 2005 - 2019
USA 36.6 100 2013 - 2019
El Salvador 36.4 101 2005 - 2019
Norway 36.2 102 2005 - 2019
San Marino 36.2 103 2012 - 2019
Mozambique 36.1 104 2005 - 2019
Swaziland 35.8 105 2005 - 2019
Barbados 35.6 106 2011 - 2019
Bhutan 35.3 107 2005 - 2019
Guatemala 35.2 108 2005 - 2019
Jamaica 35.1 109 2005 - 2019
Paraguay 35 110 2005 - 2019
Nigeria 34.8 111 2013 - 2019
Saint Lucia 34.7 112 2005 - 2019
New Zealand 34.6 113 2005 - 2019
Malawi 34.5 114 2005 - 2019
Ecuador 34.4 115 2005 - 2019
Chile 34 116 2005 - 2019
Pakistan 33.9 117 2013 - 2019
Bahamas 33.8 118 2007 - 2019
Uganda 33.7 119 2005 - 2019
Bangladesh 33.4 120 2013 - 2019
Rwanda 33.2 121 2005 - 2019
South Korea 33.2 122 2005 - 2019
Kiribati 32.7 123 2005 - 2019
Dominica 32.6 124 2005 - 2019
Libya 32.6 125 2012 - 2019
Lebanon 32.2 126 2005 - 2019
Fiji 32.1 127 2005 - 2019
Solomon Isl. 32 128 2005 - 2019
Iceland 31.9 129 2005 - 2019
Uzbekistan 31.6 130 2005 - 2019
Zimbabwe 31.6 131 2005 - 2019
Burma 31.2 132 2012 - 2019
Belize 31.1 133 2005 - 2019
Slovenia 31 134 2005 - 2019
Iraq 30.8 135 2005 - 2019
Sierra Leone 30.7 136 2005 - 2019
Guyana 30.6 137 2005 - 2019
UK 30.6 138 2005 - 2019
Maldives 30.2 139 2005 - 2019
Indonesia 30.1 140 2013 - 2019
Seychelles 30.1 141 2005 - 2019
Thailand 29.5 142 2005 - 2019
South Africa 29.2 143 2005 - 2019
Kyrgyzstan 29 144 2005 - 2019
Switzerland 28.8 145 2005 - 2019
Jordan 28.6 146 2005 - 2019
Kazakhstan 28.4 147 2005 - 2019
Bulgaria 28.3 148 2005 - 2019
Suriname 27.9 149 2005 - 2019
Tonga 27.5 150 2005 - 2019
Oman 27.4 151 2005 - 2019
Yemen 26.6 152 2005 - 2019
Ireland 26.1 153 2005 - 2019
Mongolia 25.7 154 2005 - 2019
Israel 25.3 155 2005 - 2019
Botswana 25.1 156 2005 - 2019
Canada 24.5 157 2005 - 2019
Laos 24.1 158 2005 - 2019
Denmark 23.8 159 2005 - 2019
Bosnia & Herz. 23.7 160 2005 - 2019
Cambodia 23.1 161 2005 - 2019
Armenia 22.6 162 2005 - 2019
Cyprus 22.4 163 2008 - 2019
Mauritius 22.2 164 2005 - 2019
Montenegro 22.2 165 2006 - 2019
Hong Kong 21.9 166 2005 - 2019
Liechtenstein 21.6 167 2018 - 2019
Singapore 21 168 2005 - 2019
Namibia 20.7 169 2005 - 2019
Croatia 20.5 170 2005 - 2019
Luxembourg 20.4 171 2006 - 2019
Romania 20 172 2005 - 2019
Samoa 19.3 173 2005 - 2019
UA Emirates 15.9 174 2005 - 2019
Saudi Arabia 15.7 175 2005 - 2019
Zambia 15.6 176 2005 - 2019
Palestine 15.3 177 2005 - 2019
Bahrain 13.8 178 2007 - 2019
Lesotho 13.6 179 2005 - 2019
Kuwait 13 180 2005 - 2019
North Macedonia 13 181 2005 - 2019
Qatar 11.3 182 2007 - 2019
Georgia 9.9 183 2005 - 2019
Vanuatu 8.5 184 2005 - 2019
Brunei 8 185 2006 - 2019


Economic outlook

Definition: Total tax rate measures the amount of taxes and mandatory contributions payable by businesses after accounting for allowable deductions and exemptions as a share of commercial profits. Taxes withheld (such as personal income tax) or collected and remitted to tax authorities (such as value added taxes, sales taxes or goods and service taxes) are excluded.
1. Comoros
2. Argentina
3. Bolivia
4. Eritrea
5. Eq. Guinea
6. Palau
7. C.A. Republic
8. Venezuela
9. Afghanistan
10. Colombia
11. Guinea
12. Tajikistan
13. Mauritania
14. Algeria
15. Brazil
16. Puerto Rico
17. Chad
18. France
19. Tunisia
20. Nicaragua
21. Micronesia
22. China
23. Italy
24. Costa Rica
25. Cameroon
26. Belgium
27. Ghana
28. Sri Lanka
29. Mexico
30. Mali
31. R. of Congo
32. Belarus
33. Greece
34. Austria
35. DR Congo
36. Ivory Coast
37. India
38. Slovakia
39. Angola
40. Sweden
41. Benin
42. Domin. Rep.
43. Germany
44. Gambia
45. Togo
46. Estonia
47. Grenada
48. Australia
49. Niger
50. Gabon
51. Spain
52. Japan
53. Liberia
54. Russia
55. Czechia
56. Morocco
57. G.-Bissau
58. Sudan
59. Ukraine
60. Senegal
61. Iran
62. Egypt
63. Malta
64. Tanzania
65. Philippines
66. Ant.& Barb.
67. Euro area
68. Haiti
69. Syria
70. Lithuania
71. Turkey
72. Nepal
73. Uruguay
74. Burkina Faso
75. Burundi
76. Netherlands
77. Poland
78. Azerbaijan
79. Tr.&Tobago
80. Portugal
81. Honduras
82. Malaysia
83. Moldova
84. Madagascar
85. Latvia
86. Djibouti
87. Hungary
88. Ethiopia
89. Vietnam
90. Cape Verde
91. Kenya
92. Panama
93. Papua N.G.
94. St. Vincent & ...
95. S.T.&Principe
96. Peru
97. Albania
98. Finland
99. Serbia
100. USA
101. El Salvador
102. Norway
103. San Marino
104. Mozambique
105. Swaziland
106. Barbados
107. Bhutan
108. Guatemala
109. Jamaica
110. Paraguay
111. Nigeria
112. Saint Lucia
113. New Zealand
114. Malawi
115. Ecuador
116. Chile
117. Pakistan
118. Bahamas
119. Uganda
120. Bangladesh
121. Rwanda
122. South Korea
123. Kiribati
124. Dominica
125. Libya
126. Lebanon
127. Fiji
128. Solomon Isl.
129. Iceland
130. Uzbekistan
131. Zimbabwe
132. Burma
133. Belize
134. Slovenia
135. Iraq
136. Sierra Leone
137. Guyana
138. UK
139. Maldives
140. Indonesia
141. Seychelles
142. Thailand
143. South Africa
144. Kyrgyzstan
145. Switzerland
146. Jordan
147. Kazakhstan
148. Bulgaria
149. Suriname
150. Tonga
151. Oman
152. Yemen
153. Ireland
154. Mongolia
155. Israel
156. Botswana
157. Canada
158. Laos
159. Denmark
160. Bosnia & Herz.
161. Cambodia
162. Armenia
163. Cyprus
164. Mauritius
165. Montenegro
166. Hong Kong
167. Liechtenstein
168. Singapore
169. Namibia
170. Croatia
171. Luxembourg
172. Romania
173. Samoa
174. UA Emirates
175. Saudi Arabia
176. Zambia
177. Palestine
178. Bahrain
179. Lesotho
180. Kuwait
181. North Macedonia
182. Qatar
183. Georgia
184. Vanuatu
185. Brunei
219.60
106.30
83.70
83.70
79.40
76.60
73.30
73.30
71.40
71.20
69.30
67.30
67.00
66.10
65.10
64.40
63.50
60.70
60.70
60.60
60.50
59.20
59.10
58.30
57.70
55.40
55.40
55.20
55.10
54.50
54.30
53.30
51.90
51.40
50.70
50.10
49.70
49.70
49.10
49.10
48.90
48.80
48.80
48.40
48.20
47.80
47.80
47.40
47.20
47.10
47.00
46.70
46.20
46.20
46.10
45.80
45.50
45.40
45.20
44.80
44.70
44.40
44.00
43.80
43.10
43.00
42.84
42.70
42.70
42.60
42.30
41.80
41.80
41.30
41.20
41.20
40.80
40.70
40.50
39.80
39.10
38.70
38.70
38.30
38.10
37.90
37.90
37.70
37.60
37.50
37.20
37.20
37.10
37.00
37.00
36.80
36.60
36.60
36.60
36.60
36.40
36.20
36.20
36.10
35.80
35.60
35.30
35.20
35.10
35.00
34.80
34.70
34.60
34.50
34.40
34.00
33.90
33.80
33.70
33.40
33.20
33.20
32.70
32.60
32.60
32.20
32.10
32.00
31.90
31.60
31.60
31.20
31.10
31.00
30.80
30.70
30.60
30.60
30.20
30.10
30.10
29.50
29.20
29.00
28.80
28.60
28.40
28.30
27.90
27.50
27.40
26.60
26.10
25.70
25.30
25.10
24.50
24.10
23.80
23.70
23.10
22.60
22.40
22.20
22.20
21.90
21.60
21.00
20.70
20.50
20.40
20.00
19.30
15.90
15.70
15.60
15.30
13.80
13.60
13.00
13.00
11.30
9.90
8.50
8.00
0
54.9
109.8
164.7
219.6
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