Other taxes payable by businesses (% of commercial profits) - Country Ranking

Definition: Other taxes payable by businesses include the amounts paid for property taxes, turnover taxes, and other small taxes such as municipal fees and vehicle and fuel taxes.

Source: World Bank, Doing Business project (http://www.doingbusiness.org/).

See also: Thematic map, Time series comparison

Find indicator:
Rank Country Value Year
1 Comoros 189.20 2019
2 Eritrea 74.60 2019
3 Argentina 72.80 2019
4 Afghanistan 71.40 2019
5 Bolivia 64.90 2019
6 Mauritania 56.70 2019
7 Central African Republic 53.60 2019
8 Venezuela 45.70 2019
9 Guinea 40.70 2019
10 Sri Lanka 37.10 2019
11 Ghana 30.70 2019
12 China 30.20 2019
13 The Bahamas 27.40 2019
14 Algeria 26.90 2019
15 Colombia 26.60 2019
16 Congo 22.90 2019
17 Tunisia 21.80 2019
18 Tajikistan 21.10 2019
19 Puerto Rico 20.20 2019
20 Nicaragua 19.60 2019
21 Angola 18.60 2019
22 Côte d'Ivoire 17.90 2019
23 Grenada 15.60 2019
24 Togo 14.70 2019
24 Sudan 14.70 2019
26 Dem. Rep. Congo 14.50 2019
27 Philippines 14.00 2019
28 The Gambia 11.30 2019
29 São Tomé and Principe 10.80 2019
30 Benin 10.60 2019
31 France 10.50 2019
32 Seychelles 9.10 2019
33 Zimbabwe 8.30 2019
34 Jamaica 8.10 2019
35 St. Kitts and Nevis 8.00 2019
36 India 7.90 2019
37 Haiti 7.50 2019
38 Paraguay 6.70 2019
39 Costa Rica 6.40 2019
40 United States 6.10 2019
41 Tanzania 5.70 2019
42 Guinea-Bissau 5.60 2019
43 Antigua and Barbuda 5.30 2019
43 Trinidad and Tobago 5.30 2019
45 Kenya 5.20 2019
46 Senegal 5.00 2019
47 Panama 4.80 2019
47 Liberia 4.80 2019
49 Egypt 4.40 2019
49 Papua New Guinea 4.40 2019
51 Myanmar 4.20 2019
51 Japan 4.20 2019
53 Eswatini 4.10 2019
53 Germany 4.10 2019
55 Vanuatu 4.00 2019
56 Mali 3.90 2019
57 Chad 3.80 2019
57 Canada 3.80 2019
59 Mauritius 3.70 2019
60 Burkina Faso 3.60 2019
60 Botswana 3.60 2019
60 Albania 3.60 2019
63 South Africa 3.40 2019
63 Niger 3.40 2019
63 Serbia 3.40 2019
66 St. Vincent and the Grenadines 3.30 2019
66 Brazil 3.30 2019
66 St. Lucia 3.30 2019
69 Peru 3.20 2019
69 Belarus 3.20 2019
71 Zambia 3.10 2019
71 Latvia 3.10 2019
71 Barbados 3.10 2019
74 Dominica 3.00 2019
75 Iceland 2.90 2019
76 Denmark 2.80 2019
76 Kyrgyz Republic 2.80 2019
76 Lesotho 2.80 2019
79 Djibouti 2.60 2019
79 Azerbaijan 2.60 2019
79 Chile 2.60 2019
79 Uruguay 2.60 2019
79 Czech Republic 2.60 2019
84 Burundi 2.50 2019
84 Ecuador 2.50 2019
84 Turkey 2.50 2019
84 Russia 2.50 2019
84 Uzbekistan 2.50 2019
84 Malaysia 2.50 2019
90 Iraq 2.30 2019
90 Bangladesh 2.30 2019
92 Namibia 2.20 2019
93 Estonia 2.10 2019
93 Hungary 2.10 2019
93 Georgia 2.10 2019
96 Jordan 2.00 2019
96 Bulgaria 2.00 2019
96 United Kingdom 2.00 2019
96 Mongolia 2.00 2019
100 North Macedonia 1.90 2019
100 New Zealand 1.90 2019
100 Kazakhstan 1.90 2019
100 Thailand 1.90 2019
104 Cambodia 1.80 2019
104 United Arab Emirates 1.80 2019
104 Switzerland 1.80 2019
107 Bosnia and Herzegovina 1.70 2019
107 Guyana 1.70 2019
107 Malawi 1.70 2019
110 Italy 1.60 2019
110 Yemen 1.60 2019
112 Rwanda 1.50 2019
112 Israel 1.50 2019
112 Lithuania 1.50 2019
112 Finland 1.50 2019
112 Madagascar 1.50 2019
117 Morocco 1.40 2019
117 El Salvador 1.40 2019
117 Bhutan 1.40 2019
117 Ireland 1.40 2019
117 Gabon 1.40 2019
117 Korea 1.40 2019
123 Belize 1.30 2019
124 Pakistan 1.10 2019
124 Cyprus 1.10 2019
124 Dominican Republic 1.10 2019
124 Singapore 1.10 2019
124 Croatia 1.10 2019
124 Honduras 1.10 2019
124 Ukraine 1.10 2019
131 Poland 1.00 2019
131 Romania 1.00 2019
131 Sierra Leone 1.00 2019
131 Equatorial Guinea 1.00 2019
135 Mexico 0.90 2019
135 Slovak Republic 0.90 2019
135 Lao PDR 0.90 2019
138 Armenia 0.80 2019
138 Luxembourg 0.80 2019
138 Mozambique 0.80 2019
141 Spain 0.70 2019
141 Tonga 0.70 2019
141 Guatemala 0.70 2019
141 Ethiopia 0.70 2019
141 Nepal 0.70 2019
146 Sweden 0.60 2019
146 Belgium 0.60 2019
146 Greece 0.60 2019
146 Austria 0.60 2019
150 Montenegro 0.50 2019
150 Portugal 0.50 2019
150 Cameroon 0.50 2019
150 Malta 0.50 2019
154 Lebanon 0.40 2019
154 Iran 0.40 2019
154 Indonesia 0.40 2019
154 Cabo Verde 0.40 2019
154 Syrian Arab Republic 0.40 2019
159 Netherlands 0.30 2019
159 Norway 0.30 2019
159 Moldova 0.30 2019
159 Solomon Islands 0.30 2019
159 Bahrain 0.30 2019
159 Nigeria 0.30 2019
159 San Marino 0.30 2019
159 Australia 0.30 2019
167 Slovenia 0.20 2019
167 Libya 0.20 2019
169 Palau 0.10 2019
169 Hong Kong SAR, China 0.10 2019
169 Fiji 0.10 2019
169 Uganda 0.10 2019
169 Vietnam 0.10 2019
174 Saudi Arabia 0.00 2019
174 Qatar 0.00 2019
174 Suriname 0.00 2019
174 Timor-Leste 0.00 2019
174 Kuwait 0.00 2019
174 Samoa 0.00 2019
174 Oman 0.00 2019
174 Kiribati 0.00 2019
174 Brunei 0.00 2019
183 Liechtenstein -2.00 2019

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Development Relevance: Low ratios of tax revenue to GDP may reflect weak administration and large-scale tax avoidance or evasion. Low ratios may also reflect a sizable parallel economy with unrecorded and undisclosed incomes. Tax revenue ratios tend to rise with income, with higher income countries relying on taxes to finance a much broader range of social services and social security than lower income countries are able to. The total tax rate payable by businesses provides a comprehensive measure of the cost of all the taxes a business bears. It differs from the statutory tax rate, which is the factor applied to the tax base. In computing business tax rates, actual tax payable is divided by commercial profit. Taxes are the main source of revenue for most governments. The sources of tax revenue and their relative contributions are determined by government policy choices about where and how to impose taxes and by changes in the structure of the economy. Tax policy may reflect concerns about distributional effects, economic efficiency (including corrections for externalities), and the practical problems of administering a tax system. There is no ideal level of taxation. But taxes influence incentives and thus the behavior of economic actors and the economy's competitiveness.

Limitations and Exceptions: To make the data comparable across countries, several assumptions are made about businesses. The main assumptions are that they are limited liability companies, they operate in the country's most populous city, they are domestically owned, they perform general industrial or commercial activities, and they have certain levels of start-up capital, employees, and turnover. The Doing Business methodology on business taxes is consistent with the Total Tax Contribution framework developed by PricewaterhouseCoopers (now PwC), which measures the taxes that are borne by companies and that affect their income statements. However, PwC bases its calculation on data from the largest companies in the economy, while Doing Business focuses on a standardized medium-size company.

Statistical Concept and Methodology: The data covering taxes payable by businesses, measure all taxes and contributions that are government mandated (at any level - federal, state, or local), apply to standardized businesses, and have an impact in their income statements. The taxes covered go beyond the definition of a tax for government national accounts (compulsory, unrequited payments to general government) and also measure any imposts that affect business accounts. The main differences are in labor contributions and value added taxes. The data account for government-mandated contributions paid by the employer to a requited private pension fund or workers insurance fund but exclude value added taxes because they do not affect the accounting profits of the business - that is, they are not reflected in the income statement.

Aggregation method: Unweighted average

Periodicity: Annual

General Comments: Data are presented for the survey year instead of publication year.