Paying Taxes

This topic addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The table below shows the main indicators. They include:

total number of tax payments per year
time it takes to prepare, file and pay (or withhold) the corporate income tax, the value added tax and social security contributions (in hours per year)
amount of taxes on profits paid by the business as a percentage of commercial profits
amount of taxes and mandatory contributions on labor paid by the business as a percentage of commercial profits. This amount include mandatory social security contributions paid by the employer both to public and private entities, as well as other taxes or contributions related to employing workers.
amount of taxes and mandatory contributions paid by the business that are not already included in the previous 2 categories
total amount of taxes and mandatory contributions payable by the business

To see the details for a specific economy, use the dropdown box on the right or click on the links below. Click on column headers to sort data.

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Paying Taxes 2010 - The Global Picture - This new report provides data on total tax rates, payment frequency, and the time needed to comply with tax regulations in 183 economies.

Research

What's the impact of regulations on business activity? Read brief summaries of important research papers on the administrative burden of tax regulations.

Region or Economy	Payments (number per year)	Time (hours per year)	Profit tax (%)	Labor tax and contributions (%)	Other taxes (%)	Total tax rate (% profit)
East Asia & Pacific	24.6	227.2	18.3	10.3	7.5	36.1
Eastern Europe & Central Asia	46.3	336.3	10.9	23.1	9.4	43.4
Latin America & Caribbean	33.2	385.2	20.4	14.7	13.2	48.3
Middle East & North Africa	22.9	204.2	12.7	15.2	5.0	32.9
OECD	12.8	194.1	16.8	24.4	3.3	44.5
South Asia	31.3	284.5	17.9	7.8	14.2	40.0
Sub-Saharan Africa	37.7	306.0	23.9	13.1	30.5	67.5
Afghanistan	8	275	0.0	0.0	36.4	36.4
Albania	44	244	8.0	31.9	5.1	44.9
Algeria	34	451	6.6	29.7	35.7	72.0
Angola	31	272	24.6	0.0	28.5	53.2
Antigua and Barbuda	56	207	26.0	9.5	6.0	41.5
Argentina	9	453	2.9	29.4	75.8	108.1
Armenia	50	958	12.1	23.0	1.1	36.2
Australia	12	107	25.8	21.0	1.1	48.0
Austria	22	171	16.1	34.6	4.9	55.5
Azerbaijan	22	376	13.8	24.8	2.2	40.9
Bahamas, the	17	58	0.0	6.1	40.9	47.0
Bahrain	25	36	0.0	14.7	0.4	15.0
Bangladesh	21	302	25.7	0.0	9.2	35.0
Belarus	107	901	22.1	39.6	38.1	99.7
Belgium	11	156	5.3	50.2	1.8	57.3
Belize	40	147	20.4	7.0	1.4	28.9
Benin	55	270	16.7	32.7	23.9	73.3
Bhutan	18	274	35.0	1.1	4.4	40.6
Bolivia	42	1,080	0.0	15.5	64.6	80.0
Bosnia and Herzegovina	51	422	4.9	17.6	4.6	27.1
Botswana	19	140	16.2	0.0	0.9	17.1
Brazil	10	2,600	21.3	41.3	6.6	69.2
Brunei Darussalam	15	144	24.7	5.6	0.0	30.3
Bulgaria	17	616	4.5	22.9	3.9	31.4
Burkina Faso	46	270	16.1	22.6	6.2	44.9
Burundi	32	140	19.4	7.8	251.4	278.6
Cambodia	39	173	19.1	0.1	3.5	22.7
Cameroon	41	1,400	27.4	18.3	4.8	50.5
Canada	9	119	23.9	12.5	7.2	43.6
Cape Verde	56	100	18.6	18.5	12.6	49.7
Central African Republic	54	504	176.8	8.1	18.9	203.8
Chad	54	122	31.3	23.9	5.7	60.9
Chile	10	316	17.9	3.8	3.5	25.3
China	7	504	6.3	49.6	7.9	63.8
Colombia	20	208	17.7	33.9	27.1	78.7
Comoros	20	100	31.4	0.0	9.8	41.1
Congo, Dem. Rep.	32	308	58.9	7.9	255.2	322.0
Congo, Rep.	61	606	0.0	32.9	32.6	65.5
Costa Rica	42	282	18.9	29.3	6.6	54.8
Côte d'Ivoire	66	270	9.0	20.1	15.7	44.7
Croatia	17	196	11.4	19.4	1.6	32.5
Cyprus	27	149	9.6	7.1	12.0	28.8
Czech Republic	12	613	4.7	39.5	3.0	47.2
Denmark	9	135	22.0	2.2	5.0	29.2
Djibouti	35	114	17.7	17.7	3.3	38.7
Dominica	38	120	25.9	7.9	3.2	37.0
Dominican Republic	9	324	19.3	17.8	1.8	39.0
Ecuador	8	600	18.5	13.7	2.8	34.9
Egypt, Arab Rep.	29	480	13.8	25.6	3.6	43.0
El Salvador	53	320	17.0	17.2	0.8	35.0
Equatorial Guinea	46	296	13.5	25.4	20.6	59.5
Eritrea	18	216	8.8	0.0	75.8	84.5
Estonia	10	81	8.1	37.5	3.5	49.1
Ethiopia	19	198	26.8	0.0	4.3	31.1
Fiji	33	150	30.8	10.2	0.2	41.2
Finland	8	243	17.1	29.6	1.0	47.7
France	7	132	8.2	51.7	5.9	65.8
Gabon	26	272	19.7	22.7	2.3	44.7
Gambia, the	50	376	41.4	12.8	238.2	292.4
Georgia	18	387	13.3	0.0	2.0	15.3
Germany	16	196	17.4	22.0	5.6	44.9
Ghana	33	224	18.1	14.1	0.6	32.7
Greece	10	224	13.9	31.7	1.9	47.4
Grenada	30	140	27.6	5.6	12.1	45.3
Guatemala	24	344	25.9	14.3	0.7	40.9
Guinea	56	416	21.9	17.3	10.7	49.9
Guinea-Bissau	46	208	14.9	24.8	6.1	45.9
Guyana	34	288	26.8	8.8	3.3	38.9
Haiti	42	160	23.3	12.4	4.3	40.1
Honduras	47	224	26.7	10.7	10.9	48.3
Hong Kong, China	4	80	18.6	5.3	0.3	24.2
Hungary	14	330	9.1	39.4	8.9	57.5
Iceland	31	140	7.2	12.8	5.1	25.0
India	59	271	25.1	18.2	21.4	64.7
Indonesia	51	266	26.9	10.6	0.1	37.6
Iran, Islamic Rep.	22	344	17.9	25.9	0.4	44.2
Iraq	13	312	14.9	13.5	0.0	28.4
Ireland	9	76	11.9	12.1	2.5	26.5
Israel	33	230	24.7	5.3	2.5	32.6
Italy	15	334	22.9	43.4	2.1	68.4
Jamaica	72	414	28.6	13.0	9.7	51.3
Japan	13	355	33.9	16.5	5.3	55.7
Jordan	26	101	15.1	12.4	3.6	31.1
Kazakhstan	9	271	23.5	9.6	2.7	35.9
Kenya	41	417	33.1	6.8	9.9	49.7
Kiribati	7	120	23.4	8.5	0.0	31.8
Korea, Rep.	14	250	17.1	12.7	2.1	31.9
Kosovo	33	163	21.2	5.6	1.5	28.3
Kuwait	15	118	4.7	10.7	0.0	15.5
Kyrgyz Republic	75	202	3.2	21.4	34.7	59.4
Lao PDR	34	362	25.2	5.6	2.9	33.7
Latvia	7	279	2.2	27.2	3.7	33.0
Lebanon	19	180	6.1	24.1	0.0	30.2
Lesotho	21	324	14.9	0.0	3.7	18.5
Liberia	32	158	0.0	5.4	38.3	43.7
Lithuania	12	166	4.1	35.1	3.5	42.7
Luxembourg	22	59	4.1	15.3	1.5	20.9
Macedonia, FYR	40	75	12.1	0.8	3.5	16.4
Madagascar	23	201	16.6	20.3	2.3	39.2
Malawi	19	157	24.0	1.1	0.7	25.8
Malaysia	12	145	16.5	15.6	2.1	34.2
Maldives	1	0	0.0	0.0	9.1	9.1
Mali	58	270	12.9	32.6	6.6	52.1
Marshall Islands	21	128	0.0	11.8	53.0	64.9
Mauritania	38	696	61.9	17.6	6.6	86.1
Mauritius	7	161	10.6	5.0	7.3	22.9
Mexico	6	517	22.9	26.7	1.3	51.0
Micronesia, Fed. Sts.	21	128	52.0	6.8	0.0	58.7
Moldova	48	228	0.0	30.8	0.3	31.1
Mongolia	43	192	9.3	12.4	1.1	22.8
Montenegro	89	372	8.3	18.8	1.8	28.9
Morocco	28	358	18.1	22.2	1.4	41.7
Mozambique	37	230	27.7	4.5	2.1	34.3
Namibia	37	375	4.0	1.0	4.6	9.6
Nepal	34	338	16.8	11.3	10.7	38.8
Netherlands	9	164	20.7	17.3	1.3	39.3
New Zealand	8	70	29.4	2.6	0.8	32.8
Nicaragua	64	240	24.9	19.2	19.2	63.2
Niger	41	270	20.1	19.6	6.8	46.5
Nigeria	35	938	21.8	9.7	0.7	32.2
Norway	4	87	24.4	15.9	1.3	41.6
Oman	14	62	9.7	11.8	0.1	21.6
Pakistan	47	560	14.3	15.0	2.3	31.6
Palau	19	128	0.0	6.5	66.5	73.0
Panama	59	482	17.1	22.6	10.4	50.1
Papua New Guinea	33	194	22.0	11.7	8.6	42.3
Paraguay	35	328	9.6	18.6	6.7	35.0
Peru	9	380	12.1	11.0	17.2	40.3
Philippines	47	195	24.9	10.3	14.2	49.4
Poland	40	395	17.3	21.9	3.3	42.5
Portugal	8	328	14.3	26.8	1.9	42.9
Puerto Rico	16	218	25.3	12.6	26.9	64.7
Qatar	1	36	0.0	11.3	0.0	11.3
Romania	113	202	8.2	34.2	2.2	44.6
Russian Federation	11	320	10.9	31.8	5.7	48.3
Rwanda	34	160	21.2	5.7	4.4	31.3
Samoa	37	224	11.9	7.0	0.0	18.9
São Tomé and Principe	42	424	35.5	6.8	4.9	47.2
Saudi Arabia	14	79	2.1	12.4	0.0	14.5
Senegal	59	666	14.8	24.1	7.0	46.0
Serbia	66	279	11.6	20.2	2.2	34.0
Seychelles	16	76	20.8	22.6	0.7	44.1
Sierra Leone	29	357	0.0	11.3	224.3	235.6
Singapore	5	84	7.9	14.9	5.0	27.8
Slovak Republic	31	257	7.1	39.6	1.9	48.6
Slovenia	22	260	15.2	19.9	2.4	37.5
Solomon Islands	33	80	24.9	8.5	3.0	36.3
South Africa	9	200	24.5	2.4	3.3	30.2
Spain	8	213	21.2	35.1	0.5	56.9
Sri Lanka	62	256	26.5	16.9	20.3	63.7
St. Kitts and Nevis	24	155	32.7	11.3	8.8	52.7
St. Lucia	32	92	25.9	5.6	2.9	34.4
St. Vincent and the Grenadines	32	117	32.5	5.1	3.4	41.0
Sudan	42	180	13.8	19.2	3.1	36.1
Suriname	17	199	27.9	0.0	0.0	27.9
Swaziland	33	104	28.1	4.0	4.5	36.6
Sweden	2	122	16.4	36.6	1.6	54.6
Switzerland	24	63	9.7	16.6	3.3	29.7
Syrian Arab Republic	20	336	23.2	0.0	19.7	42.9
Taiwan, China	18	281	19.5	16.7	4.2	40.4
Tajikistan	54	224	17.7	28.5	39.7	85.9
Tanzania	48	172	19.9	18.0	7.3	45.2
Thailand	23	264	29.0	5.7	2.5	37.2
Timor-Leste	6	276	0.0	0.0	0.2	0.2
Togo	53	270	11.1	28.3	13.3	52.7
Tonga	20	164	26.3	0.0	1.2	27.5
Trinidad and Tobago	40	114	21.6	5.8	5.8	33.1
Tunisia	22	228	15.0	25.2	22.5	62.8
Turkey	15	223	17.0	23.1	4.4	44.5
Uganda	32	161	23.3	11.3	1.1	35.7
Ukraine	147	736	12.3	43.1	1.9	57.2
United Arab Emirates	14	12	0.0	14.1	0.0	14.1
United Kingdom	8	110	21.9	11.0	3.1	35.9
United States	10	187	27.9	9.6	8.8	46.3
Uruguay	53	336	28.3	15.6	2.9	46.7
Uzbekistan	106	356	1.7	27.1	66.1	94.9
Vanuatu	31	120	0.0	4.5	3.9	8.4
Venezuela, R.B.	71	864	8.1	18.0	34.9	61.1
Vietnam	32	1,050	20.6	19.2	0.3	40.1
West Bank and Gaza	27	154	16.2	0.0	0.6	16.8
Yemen, Rep.	44	248	35.1	11.3	1.4	47.8
Zambia	37	132	1.7	10.4	4.0	16.1
Zimbabwe	51	270	24.2	5.1	10.1	39.4

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Paying Taxes

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