* indicates monthly or quarterly data series

Tax rate, percent of commercial profits, 2019:

The average for 2019 based on 44 countries was 31.75 percent. The highest value was in Afghanistan: 71.4 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
Afghanistan 71.4 1 2005 - 2019
Tajikistan 67.3 2 2005 - 2019
China 59.2 3 2013 - 2019
Sri Lanka 55.2 4 2005 - 2019
India 49.7 5 2013 - 2019
Japan 46.7 6 2013 - 2019
Iran 44.7 7 2005 - 2019
Philippines 43.1 8 2005 - 2019
Syria 42.7 9 2005 - 2019
Nepal 41.8 10 2005 - 2019
Azerbaijan 40.7 11 2005 - 2019
Malaysia 38.7 12 2005 - 2019
Vietnam 37.6 13 2005 - 2019
Bhutan 35.3 14 2005 - 2019
Pakistan 33.9 15 2013 - 2019
Bangladesh 33.4 16 2013 - 2019
South Korea 33.2 17 2005 - 2019
Lebanon 32.2 18 2005 - 2019
Uzbekistan 31.6 19 2005 - 2019
Burma 31.2 20 2012 - 2019
Iraq 30.8 21 2005 - 2019
Maldives 30.2 22 2005 - 2019
Indonesia 30.1 23 2013 - 2019
Thailand 29.5 24 2005 - 2019
Kyrgyzstan 29 25 2005 - 2019
Jordan 28.6 26 2005 - 2019
Kazakhstan 28.4 27 2005 - 2019
Oman 27.4 28 2005 - 2019
Yemen 26.6 29 2005 - 2019
Mongolia 25.7 30 2005 - 2019
Israel 25.3 31 2005 - 2019
Laos 24.1 32 2005 - 2019
Cambodia 23.1 33 2005 - 2019
Armenia 22.6 34 2005 - 2019
Hong Kong 21.9 35 2005 - 2019
Singapore 21 36 2005 - 2019
UA Emirates 15.9 37 2005 - 2019
Saudi Arabia 15.7 38 2005 - 2019
Palestine 15.3 39 2005 - 2019
Bahrain 13.8 40 2007 - 2019
Kuwait 13 41 2005 - 2019
Qatar 11.3 42 2007 - 2019
Georgia 9.9 43 2005 - 2019
Brunei 8 44 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.
71.40
67.30
59.20
55.20
49.70
46.70
44.70
43.10
42.70
41.80
40.70
38.70
37.60
35.30
33.90
33.40
33.20
32.20
31.60
31.20
30.80
30.20
30.10
29.50
29.00
28.60
28.40
27.40
26.60
25.70
25.30
24.10
23.10
22.60
21.90
21.00
15.90
15.70
15.30
13.80
13.00
11.30
9.90
8.00
0
17.9
35.7
53.6
71.4
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