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 data appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

= Subnational Doing Business data available.

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Economy ▲	The total number of tax payments per year. The indicator reflects the total number of taxes and contributions paid, the method of payment, the frequency of payment and the number of agencies involved for a standardized case during the second year of operation. More informationPayments (number per year)	The 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). More informationTime (hours per year)	The amount of taxes on profits paid by the business as a percentage of commercial profits. More informationProfit tax (%)	The amount of taxes and mandatory contributions on labor paid by the business as a percentage of commercial profits. More informationLabor tax and contributions (%)	The amount of taxes and mandatory contributions paid by the business as a percentage of commercial profit that are not already included in the categories of profit or labor taxes. More informationOther taxes (%)	The total tax rate measures the amount of taxes and mandatory contributions payable by the business in the second year of operation, expressed as a share of commercial profits. More informationTotal tax rate (% profit)
East Asia & Pacific	25	215	16.8	10.7	6.9	34.5
Eastern Europe & Central Asia	37	302	9.3	21.7	9.5	40.5
Latin America & Caribbean	32	382	19.9	14.6	13.2	47.7
Middle East & North Africa	21	188	11.3	16.9	4.0	32.2
OECD high income	13	186	15.4	24.0	3.2	42.7
South Asia	28	281	18.6	7.7	18.2	44.4
Sub-Saharan Africa	37	318	18.1	13.5	25.5	57.1
Afghanistan	8	275	0.0	0.0	36.4	36.4
Albania	44	371	8.7	25.0	4.8	38.5
Algeria	29	451	6.6	29.7	35.7	72.0
Angola	31	282	24.6	9.0	19.5	53.2
Antigua and Barbuda	57	207	26.0	9.5	6.0	41.5
Argentina	9	415	2.8	29.4	76.1	108.2
Armenia	34	500	16.8	23.0	1.1	40.9
Australia	11	109	26.0	20.4	1.3	47.7
Austria	14	170	15.0	34.8	3.4	53.1
Azerbaijan	18	225	12.9	24.8	2.2	40.0
Bahamas, The	18	58	0.0	6.1	41.7	47.7
Bahrain	25	36	0.0	14.7	0.4	15.0
Bangladesh	21	302	25.7	0.0	9.2	35.0
Belarus	18	654	20.2	39.0	3.5	62.8
Belgium	11	156	5.2	50.4	1.7	57.3
Belize	29	147	0.0	7.0	26.1	33.2
Benin	55	270	14.8	27.3	23.9	66.0
Bhutan	6	274	36.3	0.0	4.4	40.8
Bolivia	42	1,080	0.0	15.5	64.6	80.0
Bosnia and Herzegovina	40	422	7.1	12.6	5.3	25.0
Botswana	19	152	15.9	0.0	3.6	19.4
Brazil	9	2,600	22.4	40.9	3.8	67.1
Brunei Darussalam	27	96	8.3	8.5	0.0	16.8
Bulgaria	17	500	4.9	19.2	4.1	28.1
Burkina Faso	46	270	14.8	22.6	6.2	43.6
Burundi	24	274	37.4	7.8	1.0	46.2
Cambodia	39	173	18.9	0.1	3.5	22.5
Cameroon	44	654	29.9	18.3	0.9	49.1
Canada	8	131	9.3	12.6	6.8	28.8
Cape Verde	41	186	18.6	18.5	0.7	37.8
Central African Republic	54	504	0.0	19.8	34.8	54.6
Chad	54	732	31.3	28.4	5.7	65.4
Chile	9	316	18.0	3.8	3.2	25.0
China	7	398	5.9	49.6	7.9	63.5
Colombia	9	193	18.9	28.8	27.1	74.8
Comoros	20	100	31.4	0.0	186.5	217.9
Congo, Dem. Rep.	32	336	58.9	7.9	272.8	339.7
Congo, Rep.	61	606	18.1	32.5	15.4	65.9
Costa Rica	31	246	18.9	29.5	6.6	55.0
Côte d'Ivoire	62	270	8.8	20.1	15.4	44.3
Croatia	17	196	11.5	19.4	1.5	32.3
Cyprus	27	149	9.1	11.8	2.2	23.1
Czech Republic	8	557	7.5	38.4	3.2	49.1
Denmark	10	135	20.1	3.6	3.8	27.5
Djibouti	35	82	17.7	17.7	3.3	38.7
Dominica	37	120	25.9	7.9	3.7	37.5
Dominican Republic	9	324	21.3	18.6	1.8	41.7
Ecuador	8	654	18.4	14.2	2.7	35.3
Egypt, Arab Rep.	29	433	13.0	27.1	3.6	43.6
El Salvador	53	320	16.5	17.2	1.3	35.0
Equatorial Guinea	46	492	0.0	25.4	20.6	46.0
Eritrea	18	216	8.8	0.0	75.8	84.5
Estonia	8	85	8.0	39.4	11.2	58.6
Ethiopia	19	198	26.8	0.0	4.3	31.1
Fiji	33	163	28.0	10.2	0.2	38.3
Finland	8	93	13.7	24.2	1.2	39.0
France	7	132	8.2	51.7	5.7	65.7
Gabon	26	488	18.4	22.7	2.3	43.5
Gambia, The	50	376	6.1	12.8	264.6	283.5
Georgia	4	387	14.3	0.0	2.2	16.5
Germany	12	221	19.0	21.8	5.9	46.7
Ghana	33	224	18.4	14.7	0.5	33.6
Greece	10	224	13.4	31.7	1.4	46.4
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	20.9	22.8	10.6	54.3
Guinea-Bissau	46	208	14.9	24.8	6.1	45.9
Guyana	35	263	23.8	8.8	3.5	36.1
Haiti	46	184	24.1	12.4	4.3	40.8
Honduras	47	224	24.7	10.7	8.6	44.0
Hong Kong SAR, China	3	80	17.6	5.3	0.1	23.0
Hungary	13	277	14.8	34.1	3.5	52.4
Iceland	29	140	9.4	18.8	3.6	31.8
India	33	254	24.7	18.2	19.0	61.8
Indonesia	51	266	23.7	10.6	0.1	34.5
Iran, Islamic Rep.	20	344	17.8	25.9	0.4	44.1
Iraq	13	312	14.9	13.5	0.0	28.4
Ireland	8	76	11.9	11.6	2.7	26.3
Israel	33	235	22.8	5.3	3.1	31.2
Italy	15	285	22.8	43.4	2.2	68.5
Jamaica	72	414	25.6	13.0	7.0	45.6
Japan	14	330	27.0	16.5	5.7	49.1
Jordan	25	116	13.0	12.4	2.3	27.7
Kazakhstan	7	188	15.9	11.2	1.6	28.6
Kenya	41	393	33.1	6.8	9.7	49.6
Kiribati	7	120	23.4	8.5	0.0	31.8
Korea, Rep.	12	225	15.1	13.0	1.5	29.7
Kosovo	33	164	9.1	5.6	0.6	15.4
Kuwait	15	118	4.7	10.7	0.0	15.5
Kyrgyz Republic	52	210	6.2	19.5	43.4	69.0
Lao PDR	34	362	24.8	5.6	2.9	33.3
Latvia	7	290	6.1	27.2	4.7	37.9
Lebanon	19	180	6.1	24.1	0.0	30.2
Lesotho	21	324	13.1	0.0	3.0	16.0
Liberia	33	158	0.0	5.4	38.3	43.7
Lithuania	11	175	5.7	35.1	3.1	43.9
Luxembourg	23	59	4.1	15.1	1.5	20.8
Macedonia, FYR	28	119	6.3	0.0	3.4	9.7
Madagascar	23	201	14.7	20.3	1.6	36.6
Malawi	19	157	23.6	1.1	3.5	28.2
Malaysia	13	133	17.0	15.6	1.4	34.0
Maldives	3	0	0.0	0.0	9.3	9.3
Mali	59	270	10.8	34.3	6.6	51.8
Marshall Islands	21	128	0.0	11.8	53.0	64.9
Mauritania	37	696	0.0	17.6	50.7	68.3
Mauritius	7	161	11.6	6.1	7.3	25.0
Mexico	6	347	24.5	26.8	1.4	52.7
Micronesia, Fed. Sts.	21	128	0.0	6.8	52.0	58.7
Moldova	48	228	0.0	30.6	0.7	31.3
Mongolia	41	192	10.2	12.4	2.0	24.6
Montenegro	42	372	7.1	12.8	2.4	22.3
Morocco	17	238	25.2	22.7	1.8	49.6
Mozambique	37	230	27.7	4.5	2.1	34.3
Namibia	37	375	4.0	1.0	4.8	9.8
Nepal	34	326	17.2	11.3	3.0	31.5
Netherlands	9	127	20.9	18.1	1.5	40.5
New Zealand	8	172	29.9	2.9	1.7	34.4
Nicaragua	42	207	24.5	20.3	22.0	66.8
Niger	41	270	17.3	20.1	6.3	43.8
Nigeria	35	938	22.3	9.7	0.7	32.7
Norway	4	87	24.4	15.9	1.3	41.6
Oman	14	62	10.0	11.8	0.1	22.0
Pakistan	47	560	17.9	15.1	2.3	35.3
Palau	19	128	65.9	6.5	0.5	73.0
Panama	53	482	13.7	21.7	9.7	45.2
Papua New Guinea	33	194	22.0	11.7	8.6	42.3
Paraguay	35	387	9.6	18.6	6.7	35.0
Peru	9	309	26.6	11.0	3.1	40.7
Philippines	47	195	21.0	11.3	14.2	46.5
Poland	29	296	17.4	23.6	2.6	43.6
Portugal	8	275	15.1	26.8	1.5	43.3
Puerto Rico (U.S.)	16	218	28.3	14.4	20.5	63.1
Qatar	3	36	0.0	11.3	0.0	11.3
Romania	113	222	10.4	31.8	2.2	44.4
Russian Federation	9	290	8.9	32.1	5.8	46.9
Rwanda	18	148	21.2	5.7	4.4	31.3
Samoa	37	224	11.9	7.0	0.0	18.9
São Tomé and Príncipe	42	424	22.1	6.8	3.6	32.5
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	21	76	19.9	11.5	0.7	32.2
Sierra Leone	29	357	17.6	11.3	3.3	32.1
Singapore	5	84	6.5	15.9	4.7	27.1
Slovak Republic	31	231	7.2	39.6	2.0	48.8
Slovenia	22	260	14.1	18.2	2.4	34.7
Solomon Islands	33	80	14.6	8.5	3.1	26.2
South Africa	9	200	24.4	4.1	4.6	33.1
Spain	8	187	1.2	36.7	0.7	38.7
Sri Lanka	71	256	26.7	16.9	61.6	105.2
St. Kitts and Nevis	36	203	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	36	111	30.2	5.1	3.4	38.7
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	4.7	36.8
Sweden	4	122	15.7	35.5	1.6	52.8
Switzerland	19	63	8.9	17.5	3.6	30.1
Syrian Arab Republic	19	336	20.0	19.3	0.5	39.7
Taiwan, China	15	245	13.7	18.4	3.5	35.6
Tajikistan	69	224	0.0	28.5	56.0	84.5
Tanzania	48	172	20.1	18.0	7.3	45.5
Thailand	23	264	28.8	5.7	3.0	37.5
Timor-Leste	6	276	0.0	0.0	0.2	0.2
Togo	53	270	9.3	26.5	13.7	49.5
Tonga	20	164	24.3	0.0	1.4	25.7
Trinidad and Tobago	39	210	21.6	5.8	1.8	29.1
Tunisia	8	144	15.2	25.2	22.5	62.9
Turkey	15	223	17.9	18.8	4.4	41.1
Uganda	32	213	23.3	11.3	1.1	35.7
Ukraine	135	657	12.2	43.3	1.6	57.1
United Arab Emirates	14	12	0.0	14.1	0.0	14.1
United Kingdom	8	110	23.1	11.0	3.2	37.3
United States	11	187	27.6	10.0	9.1	46.7
Uruguay	53	336	23.6	15.6	2.9	42.0
Uzbekistan	41	205	1.1	28.2	68.1	97.5
Vanuatu	31	120	0.0	4.5	3.9	8.4
Venezuela, RB	70	864	6.9	18.0	38.5	63.5
Vietnam	32	941	17.2	22.6	0.3	40.1
West Bank and Gaza	27	154	16.2	0.0	0.6	16.8
Yemen, Rep.	44	248	20.0	11.3	1.5	32.9
Zambia	37	132	1.5	10.4	2.5	14.5
Zimbabwe	49	242	20.3	5.1	10.1	35.6

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.

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