Taxes on income, profits and capital gains (% of revenue) - Country Ranking

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.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

See also: Thematic map, Time series comparison

Find indicator:
Rank Country Value Year
1 Australia 64.21 2016
2 Algeria 60.20 2011
3 United States 53.74 2016
4 Canada 53.43 2016
5 New Zealand 51.30 2016
6 Papua New Guinea 50.41 2016
7 Trinidad and Tobago 48.48 2014
8 Zambia 47.97 2011
9 South Africa 47.38 2015
10 Japan 46.93 2015
11 India 46.58 2013
12 Malaysia 46.36 2015
13 Denmark 45.07 2015
14 Indonesia 42.82 2016
15 Philippines 41.95 2016
16 Angola 40.25 2015
17 Qatar 40.24 2010
18 Ireland 39.71 2015
19 Malawi 38.25 2016
20 Kenya 37.43 2015
21 Equatorial Guinea 35.73 2009
22 Mexico 35.71 2016
23 Namibia 35.69 2015
24 Armenia 35.67 2015
25 Vietnam 35.51 2013
26 Georgia 35.36 2016
27 Belgium 35.07 2015
28 Nicaragua 34.56 2016
29 Spain 33.90 2015
30 Chile 33.85 2016
31 United Kingdom 33.06 2015
32 Guatemala 32.74 2013
33 Malta 32.53 2015
34 Singapore 32.36 2016
35 Zimbabwe 32.14 2012
36 Mozambique 31.97 2013
37 Jamaica 31.95 2016
38 Suriname 31.89 2012
39 Italy 31.75 2015
40 Liberia 31.22 2013
41 Thailand 30.66 2016
42 Iceland 30.58 2015
43 Syrian Arab Republic 30.19 2009
44 Luxembourg 30.05 2015
45 Uganda 30.04 2016
46 Israel 29.70 2015
47 Seychelles 29.44 2016
48 Peru 29.33 2015
49 Kazakhstan 29.14 2016
50 Belize 28.95 2014
51 Timor-Leste 28.90 2015
52 Austria 28.76 2015
53 Botswana 28.44 2014
54 Sierra Leone 28.12 2014
55 Barbados 27.65 2013
56 Pakistan 27.41 2011
57 Nigeria 26.95 2013
58 Bangladesh 26.86 2015
59 Tunisia 26.69 2012
60 Netherlands 26.55 2015
61 Korea 26.20 2015
62 El Salvador 25.62 2015
63 Morocco 25.40 2011
64 France 25.38 2015
65 Dominican Republic 25.26 2016
66 St. Kitts and Nevis 24.88 2014
66 St. Vincent and the Grenadines 24.88 2014
68 Portugal 24.77 2015
69 Bhutan 24.37 2016
70 Egypt 24.11 2015
71 Ghana 23.83 2010
72 Lesotho 23.52 2013
73 Honduras 23.36 2015
74 Cyprus 23.13 2015
75 Solomon Islands 23.10 2016
76 Switzerland 22.80 2016
77 St. Lucia 22.77 2014
78 Colombia 22.61 2015
79 Norway 22.44 2015
80 Mali 22.44 2016
81 Rwanda 22.43 2016
82 Côte d'Ivoire 22.06 2014
83 Fiji 21.99 2013
84 Senegal 21.97 2016
85 Nepal 21.79 2016
86 Lebanon 21.33 2016
87 Estonia 20.88 2015
88 Brazil 20.54 2015
89 Burkina Faso 20.26 2016
90 China 19.88 2014
91 Iran 19.35 2009
92 Mauritius 19.24 2016
93 Samoa 19.19 2016
94 Bulgaria 19.16 2015
95 Madagascar 19.05 2014
96 Romania 18.97 2015
97 Swaziland 18.64 2012
98 Uzbekistan 18.62 2015
99 Cambodia 18.32 2016
100 Cabo Verde 18.16 2009
101 The Gambia 18.04 2009
102 Greece 17.58 2015
103 Slovak Republic 17.46 2015
104 Azerbaijan 17.29 2015
105 Germany 16.81 2015
106 Benin 16.72 2013
107 Uruguay 16.12 2015
108 Ethiopia 16.03 2011
109 Sweden 16.03 2015
110 Lithuania 15.99 2015
111 Turkey 15.87 2015
112 Costa Rica 15.51 2015
113 Hungary 15.51 2015
114 San Marino 15.41 2016
115 Sri Lanka 15.29 2016
116 Finland 15.25 2015
117 Ukraine 15.17 2016
118 Grenada 14.91 2014
119 Burundi 14.53 2013
120 Czech Republic 13.84 2015
121 Dominica 13.75 2014
122 São Tomé and Principe 12.82 2012
123 Mongolia 12.41 2013
124 Poland 12.18 2015
125 Argentina 12.01 2016
126 Dem. Rep. Congo 11.88 2010
127 Paraguay 11.65 2015
128 Albania 11.48 2016
129 Togo 11.44 2016
130 Moldova 11.06 2016
131 Kyrgyz Republic 10.81 2016
132 Antigua and Barbuda 10.69 2014
133 Macedonia 10.67 2012
134 Jordan 9.97 2012
135 Slovenia 9.96 2015
136 Bolivia 9.64 2007
137 Latvia 9.50 2015
138 Lao PDR 9.35 2015
139 Congo 8.12 2012
140 Palau 8.03 2016
141 Central African Republic 7.82 2010
142 Serbia 7.60 2012
143 Kiribati 7.51 2016
144 Bosnia and Herzegovina 7.47 2016
145 Macao SAR, China 7.08 2016
146 Afghanistan 6.00 2015
147 Croatia 5.98 2014
148 Iraq 4.80 2016
149 Oman 2.63 2013
150 Belarus 2.40 2016
151 Bahrain 0.54 2013
152 Kuwait 0.00 2015
152 United Arab Emirates 0.00 2016
152 Vanuatu 0.00 2011
155 Russia -1.35 2016

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Limitations and Exceptions: For most countries central government finance data have been consolidated into one account, but for others only budgetary central government accounts are available. Countries reporting budgetary data are noted in the country metadata. Because budgetary accounts may not include all central government units (such as social security funds), they usually provide an incomplete picture. In federal states the central government accounts provide an incomplete view of total public finance. Data on government revenue and expense are collected by the IMF through questionnaires to member countries and by the Organisation for Economic Co-operation and Development (OECD). Despite IMF efforts to standardize data collection, statistics are often incomplete, untimely, and not comparable across countries.

Statistical Concept and Methodology: The IMF's Government Finance Statistics Manual 2014, harmonized with the 2008 SNA, recommends an accrual accounting method, focusing on all economic events affecting assets, liabilities, revenues, and expenses, not just those represented by cash transactions. It accounts for all changes in stocks, so stock data at the end of an accounting period equal stock data at the beginning of the period plus flows over the period. The 1986 manual considered only debt stocks. Government finance statistics are reported in local currency. Many countries report government finance data by fiscal year; see country metadata for information on fiscal year end by country.

Aggregation method: Median

Periodicity: Annual