* indicates monthly or quarterly data series

Tax rate, percent of commercial profits, 2019:

The average for 2019 based on 11 countries was 37.12 percent. The highest value was in Palau: 76.6 percent and the lowest value was in Vanuatu: 8.5 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
Palau 76.6 1 2005 - 2019
Micronesia 60.5 2 2005 - 2019
Australia 47.4 3 2005 - 2019
Papua N.G. 37.1 4 2005 - 2019
New Zealand 34.6 5 2005 - 2019
Kiribati 32.7 6 2005 - 2019
Fiji 32.1 7 2005 - 2019
Solomon Isl. 32 8 2005 - 2019
Tonga 27.5 9 2005 - 2019
Samoa 19.3 10 2005 - 2019
Vanuatu 8.5 11 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.

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