#

Ease of Doing Business in

West Bank and Gaza

West Bank and Gaza Download Profile (1796.9KB, pdf)
Region Middle East & North Africa
Income Category Lower middle income
Population 4,422,143
GNI Per Capita (US$) 3,105
City covered Ramallah

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 140 138 down
2
53.21 51.81 down
1.40
Starting a Business 169 173 up
4
69.36 64.79 up
4.57
Dealing with Construction Permits 157 174 up
17
55.98 49.09 up
6.89
Getting Electricity 70 72 up
2
75.25 72.78 up
2.47
Registering Property 93 93
-
62.71 62.66 up
0.05
Getting Credit 118 109 down
9
40.00 40.00
-
Protecting Minority Investors 158 157 down
1
38.33 38.33
-
Paying Taxes 101 100 down
1
69.71 69.71
-
Trading across Borders 99 97 down
2
68.21 68.21
-
Enforcing Contracts 122 122
-
52.51 52.51
-
Resolving Insolvency 169 169
-
0.00 0.00
-

DB 2017 Rank:

101

DB 2016 Rank:

100

Change in Rank:

down1

DB 2017 DTF (% points):

69.71

DB 2016 DTF (% points):

69.71

Change in DTF (% points):

0.00

Indicator West Bank and Gaza Middle East & North Africa OECD high income
Payments (number per year) info_outline 28 17.8 10.9
Time (hours per year) info_outline 162 208.2 163.4
Total tax rate (% of profit) info_outline 15.3 32.3 40.9
Postfiling index (0-100) info_outline 38 65.7 85.1
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Corporate income tax 2 18 15%-20% taxable profit 14.23
Capital gains tax 1 15%-20% capital gains 0.76
Municipal business tax 1 17% rental value of building 0.28
Employee paid - Personal income tax 12 96 5%-20% taxable salaries 0.00 withheld
Irrecoverable VAT (on fuel) 0 15% fuel consumption 0.00
Value added tax (VAT) 12 48 16% value added 0.00 not included
Totals: 28 162 15.3
  • Answer
    Profit tax (% of profit) 15.0
    Labor tax and contributions (% of profit) 0.0
    Other taxes (% of profit) 0.3
    Answer Score
    Postfiling index (0-100) 38.0
    VAT refunds 63.0
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission monthly
    Does a VAT/GST refund process exist per the case study? Yes
    Restrictions on VAT refund process None
    Likelihood of VAT audit Likely
    Time to comply with VAT refund (hours) 18.5 63.0
    Time to obtain a VAT refund (weeks) 54.2 1.6
    Corporate income tax audits 77.1
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Likely
    Time to comply with a corporate income tax audit (hours) 14.0 77.1
    Time to complete a corporate income tax audit (weeks) 28.7 10.3
    Administrative appeal process
    First level administrative appeal authority Income Tax General Directorate
    Is the appeal authority independent? Different auditor
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines in printed publication
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? No
    Legal time limit

Notes:

Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.

The hours for VAT include all the VAT and sales taxes applicable.

The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.