Commercial tax rate - Country rankings
* indicates monthly or quarterly data series
Tax rate, percent of commercial profits, 2019:
The average for 2019 based on 184 countries was 40.53 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 |
Haiti | 42.7 | 67 | 2005 - 2019 |
Syria | 42.7 | 68 | 2005 - 2019 |
Lithuania | 42.6 | 69 | 2005 - 2019 |
Turkey | 42.3 | 70 | 2005 - 2019 |
Nepal | 41.8 | 71 | 2005 - 2019 |
Uruguay | 41.8 | 72 | 2005 - 2019 |
Burkina Faso | 41.3 | 73 | 2005 - 2019 |
Burundi | 41.2 | 74 | 2005 - 2019 |
Netherlands | 41.2 | 75 | 2005 - 2019 |
Poland | 40.8 | 76 | 2005 - 2019 |
Azerbaijan | 40.7 | 77 | 2005 - 2019 |
Tr.&Tobago | 40.5 | 78 | 2005 - 2019 |
Portugal | 39.8 | 79 | 2005 - 2019 |
Honduras | 39.1 | 80 | 2005 - 2019 |
Malaysia | 38.7 | 81 | 2005 - 2019 |
Moldova | 38.7 | 82 | 2005 - 2019 |
Madagascar | 38.3 | 83 | 2005 - 2019 |
Latvia | 38.1 | 84 | 2005 - 2019 |
Djibouti | 37.9 | 85 | 2005 - 2019 |
Hungary | 37.9 | 86 | 2005 - 2019 |
Ethiopia | 37.7 | 87 | 2005 - 2019 |
Vietnam | 37.6 | 88 | 2005 - 2019 |
Cape Verde | 37.5 | 89 | 2005 - 2019 |
Kenya | 37.2 | 90 | 2005 - 2019 |
Panama | 37.2 | 91 | 2005 - 2019 |
Papua N.G. | 37.1 | 92 | 2005 - 2019 |
St. Vincent & ... | 37 | 93 | 2005 - 2019 |
S.T.&Principe | 37 | 94 | 2005 - 2019 |
Peru | 36.8 | 95 | 2005 - 2019 |
Albania | 36.6 | 96 | 2005 - 2019 |
Finland | 36.6 | 97 | 2005 - 2019 |
Serbia | 36.6 | 98 | 2005 - 2019 |
USA | 36.6 | 99 | 2013 - 2019 |
El Salvador | 36.4 | 100 | 2005 - 2019 |
Norway | 36.2 | 101 | 2005 - 2019 |
San Marino | 36.2 | 102 | 2012 - 2019 |
Mozambique | 36.1 | 103 | 2005 - 2019 |
Swaziland | 35.8 | 104 | 2005 - 2019 |
Barbados | 35.6 | 105 | 2011 - 2019 |
Bhutan | 35.3 | 106 | 2005 - 2019 |
Guatemala | 35.2 | 107 | 2005 - 2019 |
Jamaica | 35.1 | 108 | 2005 - 2019 |
Paraguay | 35 | 109 | 2005 - 2019 |
Nigeria | 34.8 | 110 | 2013 - 2019 |
Saint Lucia | 34.7 | 111 | 2005 - 2019 |
New Zealand | 34.6 | 112 | 2005 - 2019 |
Malawi | 34.5 | 113 | 2005 - 2019 |
Ecuador | 34.4 | 114 | 2005 - 2019 |
Chile | 34 | 115 | 2005 - 2019 |
Pakistan | 33.9 | 116 | 2013 - 2019 |
Bahamas | 33.8 | 117 | 2007 - 2019 |
Uganda | 33.7 | 118 | 2005 - 2019 |
Bangladesh | 33.4 | 119 | 2013 - 2019 |
Rwanda | 33.2 | 120 | 2005 - 2019 |
South Korea | 33.2 | 121 | 2005 - 2019 |
Kiribati | 32.7 | 122 | 2005 - 2019 |
Dominica | 32.6 | 123 | 2005 - 2019 |
Libya | 32.6 | 124 | 2012 - 2019 |
Lebanon | 32.2 | 125 | 2005 - 2019 |
Fiji | 32.1 | 126 | 2005 - 2019 |
Solomon Isl. | 32 | 127 | 2005 - 2019 |
Iceland | 31.9 | 128 | 2005 - 2019 |
Uzbekistan | 31.6 | 129 | 2005 - 2019 |
Zimbabwe | 31.6 | 130 | 2005 - 2019 |
Burma | 31.2 | 131 | 2012 - 2019 |
Belize | 31.1 | 132 | 2005 - 2019 |
Slovenia | 31 | 133 | 2005 - 2019 |
Iraq | 30.8 | 134 | 2005 - 2019 |
Sierra Leone | 30.7 | 135 | 2005 - 2019 |
Guyana | 30.6 | 136 | 2005 - 2019 |
UK | 30.6 | 137 | 2005 - 2019 |
Maldives | 30.2 | 138 | 2005 - 2019 |
Indonesia | 30.1 | 139 | 2013 - 2019 |
Seychelles | 30.1 | 140 | 2005 - 2019 |
Thailand | 29.5 | 141 | 2005 - 2019 |
South Africa | 29.2 | 142 | 2005 - 2019 |
Kyrgyzstan | 29 | 143 | 2005 - 2019 |
Switzerland | 28.8 | 144 | 2005 - 2019 |
Jordan | 28.6 | 145 | 2005 - 2019 |
Kazakhstan | 28.4 | 146 | 2005 - 2019 |
Bulgaria | 28.3 | 147 | 2005 - 2019 |
Suriname | 27.9 | 148 | 2005 - 2019 |
Tonga | 27.5 | 149 | 2005 - 2019 |
Oman | 27.4 | 150 | 2005 - 2019 |
Yemen | 26.6 | 151 | 2005 - 2019 |
Ireland | 26.1 | 152 | 2005 - 2019 |
Mongolia | 25.7 | 153 | 2005 - 2019 |
Israel | 25.3 | 154 | 2005 - 2019 |
Botswana | 25.1 | 155 | 2005 - 2019 |
Canada | 24.5 | 156 | 2005 - 2019 |
Laos | 24.1 | 157 | 2005 - 2019 |
Denmark | 23.8 | 158 | 2005 - 2019 |
Bosnia & Herz. | 23.7 | 159 | 2005 - 2019 |
Cambodia | 23.1 | 160 | 2005 - 2019 |
Armenia | 22.6 | 161 | 2005 - 2019 |
Cyprus | 22.4 | 162 | 2008 - 2019 |
Mauritius | 22.2 | 163 | 2005 - 2019 |
Montenegro | 22.2 | 164 | 2006 - 2019 |
Hong Kong | 21.9 | 165 | 2005 - 2019 |
Liechtenstein | 21.6 | 166 | 2018 - 2019 |
Singapore | 21 | 167 | 2005 - 2019 |
Namibia | 20.7 | 168 | 2005 - 2019 |
Croatia | 20.5 | 169 | 2005 - 2019 |
Luxembourg | 20.4 | 170 | 2006 - 2019 |
Romania | 20 | 171 | 2005 - 2019 |
Samoa | 19.3 | 172 | 2005 - 2019 |
UA Emirates | 15.9 | 173 | 2005 - 2019 |
Saudi Arabia | 15.7 | 174 | 2005 - 2019 |
Zambia | 15.6 | 175 | 2005 - 2019 |
Palestine | 15.3 | 176 | 2005 - 2019 |
Bahrain | 13.8 | 177 | 2007 - 2019 |
Lesotho | 13.6 | 178 | 2005 - 2019 |
Kuwait | 13 | 179 | 2005 - 2019 |
North Macedonia | 13 | 180 | 2005 - 2019 |
Qatar | 11.3 | 181 | 2007 - 2019 |
Georgia | 9.9 | 182 | 2005 - 2019 |
Vanuatu | 8.5 | 183 | 2005 - 2019 |
Brunei | 8 | 184 | 2006 - 2019 |
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.
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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
42.70
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
Commercial tax rate in Europe Commercial tax rate in Asia Commercial tax rate in Africa Commercial tax rate in North America Commercial tax rate in South America Commercial tax rate in Australia/Oceania Commercial tax rate in the European union Commercial tax rate in Sub Sahara Africa Commercial tax rate in MENA Commercial tax rate in South East Asia Commercial tax rate in Latin America