Taxes on income, profits and capital gains (% of total taxes) - 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 Qatar 93.98 2010
2 Equatorial Guinea 93.43 2009
3 United States 92.26 2016
4 Nigeria 90.46 2013
5 Timor-Leste 81.32 2015
6 Canada 77.51 2016
7 Australia 71.67 2016
8 Angola 68.69 2015
9 Iran 66.72 2009
10 Algeria 65.45 2011
11 Iraq 63.79 2016
12 Trinidad and Tobago 63.72 2014
13 Papua New Guinea 62.77 2016
14 Zambia 62.61 2011
15 New Zealand 62.50 2016
16 Malaysia 61.39 2015
17 Belgium 58.00 2015
18 South Africa 54.95 2015
19 Ireland 53.85 2015
20 Bhutan 53.46 2016
21 India 53.44 2013
22 Italy 52.90 2015
23 Japan 52.74 2015
24 Denmark 52.47 2015
25 Mexico 52.24 2016
26 Indonesia 51.97 2016
27 Oman 51.46 2013
28 Syrian Arab Republic 50.00 2009
29 Korea 49.94 2015
30 Kenya 49.84 2015
31 France 49.05 2015
32 Luxembourg 48.91 2015
33 Austria 48.70 2015
34 Malta 48.61 2015
35 Malawi 48.45 2016
36 Netherlands 48.32 2015
37 Norway 46.60 2015
38 Philippines 46.52 2016
39 Brazil 46.20 2015
40 Sierra Leone 45.93 2014
41 United Kingdom 45.88 2015
42 Singapore 44.90 2016
43 Mozambique 44.23 2013
44 Israel 43.25 2015
45 Afghanistan 42.91 2015
46 Portugal 42.60 2015
47 Egypt 42.43 2015
48 Botswana 42.22 2014
49 Germany 42.02 2015
50 Suriname 41.86 2012
51 Switzerland 41.71 2016
52 Spain 41.53 2015
53 Kazakhstan 41.16 2016
54 Tunisia 40.78 2012
55 Liberia 40.78 2013
56 Vietnam 40.63 2013
57 Armenia 40.47 2015
58 Chile 40.43 2016
59 Iceland 40.15 2015
60 Slovak Republic 40.05 2015
61 Rwanda 39.87 2016
62 Thailand 39.66 2016
63 Nicaragua 39.54 2016
64 San Marino 39.14 2016
65 Peru 38.53 2015
66 Namibia 38.08 2015
67 Georgia 37.99 2016
68 Azerbaijan 37.92 2015
69 Congo 37.91 2012
70 Colombia 37.30 2015
71 Pakistan 37.07 2011
72 Zimbabwe 36.76 2012
73 Cyprus 36.56 2015
74 Estonia 35.98 2015
75 Morocco 35.83 2011
76 El Salvador 35.26 2015
77 Seychelles 35.02 2016
78 Solomon Islands 34.93 2016
79 Ghana 34.85 2010
80 Jamaica 34.84 2016
81 Guatemala 34.70 2013
82 Belize 34.30 2014
83 Uganda 34.07 2016
84 Czech Republic 33.35 2015
85 Greece 33.07 2015
86 Romania 32.64 2015
87 China 32.49 2014
88 Lithuania 32.23 2015
89 Bangladesh 31.61 2015
90 Cabo Verde 31.60 2009
91 Honduras 31.29 2015
92 Uruguay 30.80 2015
93 Dominican Republic 29.94 2016
94 Kiribati 29.71 2016
95 Barbados 29.64 2013
96 Dem. Rep. Congo 29.38 2010
97 St. Vincent and the Grenadines 29.36 2014
97 St. Kitts and Nevis 29.36 2014
99 São Tomé and Principe 29.36 2012
100 Lebanon 28.91 2016
101 Hungary 28.85 2015
102 Senegal 28.68 2016
103 Burundi 28.43 2013
104 Costa Rica 28.41 2015
105 Turkey 28.27 2015
106 Finland 28.15 2015
107 Nepal 27.12 2016
108 Uzbekistan 26.99 2015
109 Burkina Faso 26.58 2016
110 Lesotho 26.55 2013
111 Ethiopia 26.17 2011
112 Mali 26.15 2016
113 Côte d'Ivoire 26.05 2014
114 Bulgaria 25.86 2015
115 St. Lucia 25.57 2014
116 Poland 25.41 2015
117 Ukraine 24.38 2016
118 Mauritius 24.33 2016
119 The Gambia 24.28 2009
120 Fiji 24.26 2013
121 Madagascar 23.95 2014
122 Cambodia 23.82 2016
123 Samoa 22.98 2016
124 Mongolia 21.89 2013
125 Argentina 21.86 2016
126 Paraguay 21.35 2015
127 Slovenia 21.35 2015
128 Jordan 20.49 2012
129 Sweden 19.37 2015
130 Benin 19.30 2013
131 Kyrgyz Republic 19.27 2016
132 Swaziland 19.07 2012
133 Grenada 18.80 2014
134 Macedonia 18.54 2012
135 Latvia 18.52 2015
136 Dominica 18.26 2014
137 Moldova 17.85 2016
138 Sri Lanka 17.69 2016
139 Palau 16.83 2016
140 Albania 16.52 2016
141 Bolivia 14.78 2007
142 Bosnia and Herzegovina 14.31 2016
143 Lao PDR 14.09 2015
144 Central African Republic 13.94 2010
145 Togo 13.93 2016
146 Serbia 13.47 2012
147 Antigua and Barbuda 12.70 2014
148 Bahrain 12.09 2013
149 Croatia 11.14 2014
150 Macao SAR, China 7.70 2016
151 Belarus 5.57 2016
152 United Arab Emirates 0.00 2016
152 Vanuatu 0.00 2011
152 Kuwait 0.00 2015
155 Russia -4.47 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.

Periodicity: Annual