Commercial tax rate - Country rankings
* 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)
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* 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.
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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
Commercial tax rate around the world Commercial tax rate in Europe 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