* indicates monthly or quarterly data series

Tax rate, percent of commercial profits, 2019:

The average for 2019 based on 27 countries was 40.02 percent. The highest value was in France: 60.7 percent and the lowest value was in Romania: 20 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
France 60.7 1 2005 - 2019
Italy 59.1 2 2005 - 2019
Belgium 55.4 3 2005 - 2019
Greece 51.9 4 2005 - 2019
Austria 51.4 5 2005 - 2019
Slovakia 49.7 6 2005 - 2019
Sweden 49.1 7 2005 - 2019
Germany 48.8 8 2005 - 2019
Estonia 47.8 9 2005 - 2019
Spain 47 10 2005 - 2019
Czechia 46.1 11 2005 - 2019
Malta 44 12 2011 - 2019
Lithuania 42.6 13 2005 - 2019
Netherlands 41.2 14 2005 - 2019
Poland 40.8 15 2005 - 2019
Portugal 39.8 16 2005 - 2019
Latvia 38.1 17 2005 - 2019
Hungary 37.9 18 2005 - 2019
Finland 36.6 19 2005 - 2019
Slovenia 31 20 2005 - 2019
Bulgaria 28.3 21 2005 - 2019
Ireland 26.1 22 2005 - 2019
Denmark 23.8 23 2005 - 2019
Cyprus 22.4 24 2008 - 2019
Croatia 20.5 25 2005 - 2019
Luxembourg 20.4 26 2006 - 2019
Romania 20 27 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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