Income and profits taxes - Country rankings

* indicates monthly or quarterly data series

Income, profits, and capital gains taxes: percent of revenue, 2021:

The average for 2021 based on 117 countries was 28.52 percent. The highest value was in the USA: 85.46 percent and the lowest value was in Vanuatu: 0.23 percent. The indicator is available from 1972 to 2022. Below is a chart for all countries where data are available.

Measure: percent; Source: The World Bank
Select indicator
* indicates monthly or quarterly data series


Countries Income and profits taxes, 2021 Global rank Available data
USA 85.46 1 1989 - 2022
Canada 67.89 2 1990 - 2022
Australia 64.47 3 1972 - 2022
Ireland 53.03 4 1991 - 2022
South Africa 51.81 5 1997 - 2022
Malaysia 50.67 6 1996 - 2022
Belgium 50.66 7 1995 - 2022
Japan 50.16 8 1972 - 2022
Denmark 48.91 9 1995 - 2022
Italy 46.92 10 1995 - 2022
Netherlands 46.06 11 1995 - 2022
Papua N.G. 45.14 12 1990 - 2022
Luxembourg 44.81 13 1995 - 2022
Mexico 44.77 14 1991 - 2022
Switzerland 41.36 15 1990 - 2022
Namibia 40.53 16 1990 - 2022
Germany 40.33 17 1991 - 2022
Ghana 39.9 18 1990 - 2022
Israel 39.55 19 2000 - 2022
Zambia 39.05 20 1990 - 2021
Nicaragua 38.87 21 1990 - 2022
Austria 38.77 22 1995 - 2022
Malawi 38.4 23 2009 - 2022
Lithuania 37.35 24 1995 - 2022
UK 37.29 25 1972 - 2022
Malta 37.16 26 1995 - 2022
Singapore 36.92 27 1972 - 2022
France 36.56 28 1995 - 2022
China 35.94 29 2005 - 2022
Armenia 35.25 30 2004 - 2022
Philippines 35.18 31 1990 - 2022
Mozambique 34.71 32 2010 - 2022
Spain 34.66 33 1995 - 2022
Indonesia 34.65 34 2008 - 2022
Swaziland 34.39 35 1999 - 2021
Peru 34.3 36 1995 - 2021
Colombia 33.72 37 1998 - 2022
Guatemala 33.48 38 1990 - 2022
Cyprus 33.16 39 1995 - 2022
Thailand 32.68 40 2002 - 2022
Uzbekistan 32.55 41 2011 - 2021
Chile 32.19 42 1972 - 2022
Kenya 32.05 43 2014 - 2021
Iceland 31.08 44 1990 - 2022
Georgia 31.02 45 1995 - 2022
Norway 30.73 46 1995 - 2022
Slovakia 30.63 47 1995 - 2022
Domin. Rep. 30.43 48 2003 - 2022
South Korea 30.4 49 2012 - 2022
El Salvador 30.14 50 2002 - 2021
Morocco 30.09 51 1990 - 2022
Botswana 29.85 52 1990 - 2022
Uganda 29.7 53 2015 - 2022
San Marino 29.61 54 2002 - 2022
DR Congo 29.22 55 1990 - 2022
Panama 29.06 56 2014 - 2021
Portugal 28.99 57 1995 - 2022
Tanzania 28.37 58 2009 - 2022
Brazil 28.34 59 2010 - 2022
Kazakhstan 28.26 60 2005 - 2021
Costa Rica 27.53 61 2002 - 2022
Cambodia 27.27 62 2002 - 2021
Turkey 27.16 63 2008 - 2022
Eq. Guinea 26.02 64 2006 - 2022
Bangladesh 25.76 65 2001 - 2021
Finland 25.73 66 1995 - 2022
Mauritius 25.47 67 2002 - 2022
Burkina Faso 25.32 68 2002 - 2022
Estonia 25.17 69 1995 - 2022
Lebanon 25.12 70 1997 - 2021
Ethiopia 25.09 71 1990 - 2022
Senegal 24.71 72 2015 - 2022
Nepal 24.59 73 1990 - 2021
Bulgaria 24.3 74 1990 - 2022
Ivory Coast 24.25 75 1995 - 2022
Gabon 23.92 76 2012 - 2021
Serbia 23.83 77 2007 - 2022
Greece 23.64 78 1995 - 2022
Romania 22.78 79 1995 - 2022
Madagascar 22.48 80 1990 - 2022
Lesotho 22.29 81 1984 - 2022
Ukraine 22 82 1999 - 2022
Cameroon 21.77 83 1990 - 2021
North Macedonia 21.71 84 2005 - 2021
Poland 21.06 85 1995 - 2022
Fiji 21 86 1990 - 2021
Mongolia 20.6 87 1992 - 2021
Togo 20.47 88 2004 - 2022
Slovenia 20.2 89 1995 - 2022
Albania 20.11 90 1998 - 2021
Sri Lanka 19.54 91 1990 - 2022
Paraguay 19.46 92 2005 - 2022
Sweden 18.74 93 1991 - 2022
Hungary 18.04 94 1995 - 2022
Czechia 16.87 95 1995 - 2022
Burundi 15.84 96 1991 - 2021
Laos 15.61 97 2008 - 2022
Moldova 15.58 98 2002 - 2022
Ecuador 15.23 99 2013 - 2022
Samoa 15.21 100 2012 - 2021
Macao 14.02 101 1996 - 2022
Azerbaijan 13.77 102 2008 - 2021
Argentina 13.18 103 2002 - 2022
Kyrgyzstan 12.94 104 2013 - 2022
Maldives 12.67 105 1985 - 2021
Latvia 10.78 106 1995 - 2022
C.A. Republic 10.74 107 2004 - 2021
Bosnia & Herz. 9.86 108 2005 - 2022
R. of Congo 8.63 109 2003 - 2021
Tajikistan 8.26 110 1998 - 2022
Kiribati 8.23 111 2010 - 2022
Croatia 7.51 112 1995 - 2022
Belarus 5.61 113 1992 - 2022
Palestine 4.96 114 2005 - 2021
Russia 4.32 115 2002 - 2022
Saudi Arabia 1.85 116 2010 - 2022
Vanuatu 0.23 117 2021 - 2021



Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

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All articles

1. USA
2. Canada
3. Australia
4. Ireland
5. South Africa
6. Malaysia
7. Belgium
8. Japan
9. Denmark
10. Italy
11. Netherlands
12. Papua N.G.
13. Luxembourg
14. Mexico
15. Switzerland
16. Namibia
17. Germany
18. Ghana
19. Israel
20. Zambia
21. Nicaragua
22. Austria
23. Malawi
24. Lithuania
25. UK
26. Malta
27. Singapore
28. France
29. China
30. Armenia
31. Philippines
32. Mozambique
33. Spain
34. Indonesia
35. Swaziland
36. Peru
37. Colombia
38. Guatemala
39. Cyprus
40. Thailand
41. Uzbekistan
42. Chile
43. Kenya
44. Iceland
45. Georgia
46. Norway
47. Slovakia
48. Domin. Rep.
49. South Korea
50. El Salvador
51. Morocco
52. Botswana
53. Uganda
54. San Marino
55. DR Congo
56. Panama
57. Portugal
58. Tanzania
59. Brazil
60. Kazakhstan
61. Costa Rica
62. Cambodia
63. Turkey
64. Eq. Guinea
65. Bangladesh
66. Finland
67. Mauritius
68. Burkina Faso
69. Estonia
70. Lebanon
71. Ethiopia
72. Senegal
73. Nepal
74. Bulgaria
75. Ivory Coast
76. Gabon
77. Serbia
78. Greece
79. Romania
80. Madagascar
81. Lesotho
82. Ukraine
83. Cameroon
84. North Macedonia
85. Poland
86. Fiji
87. Mongolia
88. Togo
89. Slovenia
90. Albania
91. Sri Lanka
92. Paraguay
93. Sweden
94. Hungary
95. Czechia
96. Burundi
97. Laos
98. Moldova
99. Ecuador
100. Samoa
101. Macao
102. Azerbaijan
103. Argentina
104. Kyrgyzstan
105. Maldives
106. Latvia
107. C.A. Republic
108. Bosnia & Herz.
109. R. of Congo
110. Tajikistan
111. Kiribati
112. Croatia
113. Belarus
114. Palestine
115. Russia
116. Saudi Arabia
117. Vanuatu
85.46
67.89
64.47
53.03
51.81
50.67
50.66
50.16
48.91
46.92
46.06
45.14
44.81
44.77
41.36
40.53
40.33
39.90
39.55
39.05
38.87
38.77
38.40
37.35
37.29
37.16
36.92
36.56
35.94
35.25
35.18
34.71
34.66
34.65
34.39
34.30
33.72
33.48
33.16
32.68
32.55
32.19
32.05
31.08
31.02
30.73
30.63
30.43
30.40
30.14
30.09
29.85
29.70
29.61
29.22
29.06
28.99
28.37
28.34
28.26
27.53
27.27
27.16
26.02
25.76
25.73
25.47
25.32
25.17
25.12
25.09
24.71
24.59
24.30
24.25
23.92
23.83
23.64
22.78
22.48
22.29
22.00
21.77
21.71
21.06
21.00
20.60
20.47
20.20
20.11
19.54
19.46
18.74
18.04
16.87
15.84
15.61
15.58
15.23
15.21
14.02
13.77
13.18
12.94
12.67
10.78
10.74
9.86
8.63
8.26
8.23
7.51
5.61
4.96
4.32
1.85
0.23
0
21.4
42.7
64.1
85.46


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