Commercial tax rate - Country rankings

* indicates monthly or quarterly data series

Tax rate, percent of commercial profits, 2019:

The average for 2019 based on 52 countries was 47.65 percent. The highest value was in the Comoros: 219.6 percent and the lowest value was in Lesotho: 13.6 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
Eritrea 83.7 2 2005 - 2019
Eq. Guinea 79.4 3 2005 - 2019
C.A. Republic 73.3 4 2005 - 2019
Guinea 69.3 5 2005 - 2019
Mauritania 67 6 2005 - 2019
Algeria 66.1 7 2005 - 2019
Chad 63.5 8 2005 - 2019
Tunisia 60.7 9 2005 - 2019
Cameroon 57.7 10 2005 - 2019
Ghana 55.4 11 2005 - 2019
Mali 54.5 12 2005 - 2019
R. of Congo 54.3 13 2005 - 2019
DR Congo 50.7 14 2005 - 2019
Ivory Coast 50.1 15 2005 - 2019
Angola 49.1 16 2005 - 2019
Benin 48.9 17 2005 - 2019
Gambia 48.4 18 2005 - 2019
Togo 48.2 19 2005 - 2019
Niger 47.2 20 2005 - 2019
Gabon 47.1 21 2005 - 2019
Liberia 46.2 22 2006 - 2019
Morocco 45.8 23 2005 - 2019
G.-Bissau 45.5 24 2005 - 2019
Sudan 45.4 25 2005 - 2019
Senegal 44.8 26 2005 - 2019
Egypt 44.4 27 2005 - 2019
Tanzania 43.8 28 2005 - 2019
Burkina Faso 41.3 29 2005 - 2019
Burundi 41.2 30 2005 - 2019
Madagascar 38.3 31 2005 - 2019
Djibouti 37.9 32 2005 - 2019
Ethiopia 37.7 33 2005 - 2019
Cape Verde 37.5 34 2005 - 2019
Kenya 37.2 35 2005 - 2019
S.T.&Principe 37 36 2005 - 2019
Mozambique 36.1 37 2005 - 2019
Swaziland 35.8 38 2005 - 2019
Nigeria 34.8 39 2013 - 2019
Malawi 34.5 40 2005 - 2019
Uganda 33.7 41 2005 - 2019
Rwanda 33.2 42 2005 - 2019
Libya 32.6 43 2012 - 2019
Zimbabwe 31.6 44 2005 - 2019
Sierra Leone 30.7 45 2005 - 2019
Seychelles 30.1 46 2005 - 2019
South Africa 29.2 47 2005 - 2019
Botswana 25.1 48 2005 - 2019
Mauritius 22.2 49 2005 - 2019
Namibia 20.7 50 2005 - 2019
Zambia 15.6 51 2005 - 2019
Lesotho 13.6 52 2005 - 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.

Selected articles from our guide:

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All articles

1. Comoros
2. Eritrea
3. Eq. Guinea
4. C.A. Republic
5. Guinea
6. Mauritania
7. Algeria
8. Chad
9. Tunisia
10. Cameroon
11. Ghana
12. Mali
13. R. of Congo
14. DR Congo
15. Ivory Coast
16. Angola
17. Benin
18. Gambia
19. Togo
20. Niger
21. Gabon
22. Liberia
23. Morocco
24. G.-Bissau
25. Sudan
26. Senegal
27. Egypt
28. Tanzania
29. Burkina Faso
30. Burundi
31. Madagascar
32. Djibouti
33. Ethiopia
34. Cape Verde
35. Kenya
36. S.T.&Principe
37. Mozambique
38. Swaziland
39. Nigeria
40. Malawi
41. Uganda
42. Rwanda
43. Libya
44. Zimbabwe
45. Sierra Leone
46. Seychelles
47. South Africa
48. Botswana
49. Mauritius
50. Namibia
51. Zambia
52. Lesotho
219.60
83.70
79.40
73.30
69.30
67.00
66.10
63.50
60.70
57.70
55.40
54.50
54.30
50.70
50.10
49.10
48.90
48.40
48.20
47.20
47.10
46.20
45.80
45.50
45.40
44.80
44.40
43.80
41.30
41.20
38.30
37.90
37.70
37.50
37.20
37.00
36.10
35.80
34.80
34.50
33.70
33.20
32.60
31.60
30.70
30.10
29.20
25.10
22.20
20.70
15.60
13.60
0
54.9
109.8
164.7
219.6


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