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 most recent round of data collection for the project was completed in December 2011. Read the methodology.

Use the tabs to view Paying Taxes data and analysis, reform summaries, frequent questions and related resources. Click on economy name for detailed information. Click on column headers to sort.

= Subnational Doing Business data available.

About Doing Business

The data and analysis 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 185 economies.

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Economy ▲	Paying Taxes rank	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	209	16.7	10.9	6.9	34.5
Eastern Europe & Central Asia	..	28	260	9.1	22.1	9.3	40.5
Latin America & Caribbean	..	30	367	21.5	14.4	11.3	47.2
Middle East & North Africa	..	19	184	11.9	16.5	3.9	32.3
OECD high income	..	12	176	15.2	23.8	3.7	42.7
South Asia	..	30	311	17.1	8.7	14.4	40.2
Sub-Saharan Africa	..	39	319	19.0	13.3	25.5	57.8
Afghanistan	94	20	275	0.0	0.0	36.4	36.4
Albania	160	44	357	8.6	25.3	4.8	38.7
Algeria	170	29	451	6.6	29.7	35.7	72.0
Angola	154	31	282	24.6	9.0	19.5	53.2
Antigua and Barbuda	142	57	207	26.0	9.5	6.0	41.5
Argentina	149	9	405	2.7	29.4	76.2	108.3
Armenia	108	13	380	15.0	23.0	0.9	38.8
Australia	48	11	109	26.0	20.3	1.2	47.5
Austria	77	12	170	15.0	34.7	3.4	53.1
Azerbaijan	76	18	214	12.9	24.8	2.2	40.0
Bahamas, The	51	18	58	33.0	6.1	8.6	47.8
Bahrain	7	13	36	0.0	13.5	0.4	13.9
Bangladesh	97	20	302	25.7	0.0	9.2	35.0
Barbados	121	28	237	24.1	12.7	8.7	45.4
Belarus	129	10	338	20.3	39.0	1.4	60.7
Belgium	75	11	156	5.4	50.8	1.5	57.7
Belize	45	29	147	24.7	7.0	1.4	33.2
Benin	173	55	270	14.8	27.3	23.9	65.9
Bhutan	71	8	274	36.3	0.0	4.4	40.8
Bolivia	180	42	1,025	0.0	18.8	64.6	83.4
Bosnia and Herzegovina	128	44	407	7.2	12.6	4.3	24.1
Botswana	39	32	152	21.7	0.0	3.6	25.3
Brazil	156	9	2,600	24.6	40.8	3.8	69.3
Brunei Darussalam	22	27	96	8.3	8.5	0.0	16.8
Bulgaria	91	15	454	4.8	20.2	3.7	28.7
Burkina Faso	157	46	270	14.8	22.6	6.2	43.6
Burundi	137	25	274	40.0	10.2	2.8	53.0
Cambodia	66	40	173	18.9	0.1	3.5	22.5
Cameroon	176	44	654	29.9	18.3	0.9	49.1
Canada	8	8	131	8.4	12.7	5.8	26.9
Cape Verde	102	41	186	18.0	18.5	0.7	37.2
Central African Republic	181	55	504	0.0	19.8	45.4	65.2
Chad	184	54	732	31.3	28.4	5.7	65.4
Chile	36	6	291	21.1	3.8	3.2	28.1
China	122	7	338	6.2	49.6	7.9	63.7
Colombia	99	9	203	19.2	28.8	26.4	74.4
Comoros	114	33	100	31.4	0.0	186.5	217.9
Congo, Dem. Rep.	171	32	336	58.9	7.9	272.8	339.7
Congo, Rep.	182	61	606	15.1	32.5	15.4	62.9
Costa Rica	125	23	226	18.9	29.5	6.6	55.0
Côte d'Ivoire	159	62	270	9.8	20.1	9.6	39.5
Croatia	42	18	196	11.3	19.4	2.0	32.8
Cyprus	31	28	147	9.0	11.8	2.1	23.0
Czech Republic	120	8	413	7.5	38.4	3.4	49.2
Denmark	13	10	130	20.0	3.6	4.0	27.7
Djibouti	67	35	82	17.7	17.7	3.3	38.7
Dominica	74	37	120	25.9	7.9	3.7	37.5
Dominican Republic	98	9	324	22.1	18.6	1.8	42.5
Ecuador	84	8	654	17.7	13.7	3.2	34.6
Egypt, Arab Rep.	145	29	392	13.2	25.8	3.6	42.6
El Salvador	153	53	320	17.0	17.2	0.7	35.0
Equatorial Guinea	173	46	492	0.0	25.4	20.6	46.0
Eritrea	146	30	216	8.8	0.0	75.8	84.5
Estonia	50	8	85	8.0	39.4	19.8	67.3
Ethiopia	103	31	306	27.0	2.0	4.3	33.3
Fiji	85	34	163	27.3	10.2	0.2	37.6
Finland	23	8	93	15.0	24.4	1.2	40.6
France	53	7	132	8.2	51.7	5.7	65.7
Gabon	146	26	488	18.4	22.7	2.3	43.5
Gambia, The	179	50	376	6.1	12.8	264.6	283.5
Georgia	33	5	280	14.3	0.0	2.2	16.5
Germany	72	9	207	18.9	21.9	5.9	46.8
Ghana	89	32	224	18.5	14.7	0.4	33.5
Greece	56	8	202	11.0	32.2	1.3	44.6
Grenada	85	30	140	27.6	5.6	12.1	45.3
Guatemala	124	24	332	25.9	14.3	0.7	40.9
Guinea	183	58	416	23.5	9.6	40.1	73.2
Guinea-Bissau	146	46	208	14.9	24.8	6.1	45.9
Guyana	118	35	263	23.8	8.8	3.5	36.1
Haiti	123	46	184	24.1	12.4	4.3	40.8
Honduras	139	47	224	26.6	5.1	8.6	40.3
Hong Kong SAR, China	4	3	78	17.6	5.3	0.1	23.0
Hungary	118	12	277	12.3	34.5	3.5	50.3
Iceland	41	29	140	10.4	9.8	12.8	33.0
India	152	33	243	24.6	18.2	19.0	61.8
Indonesia	131	51	259	23.7	10.6	0.1	34.5
Iran, Islamic Rep.	129	20	344	17.8	25.9	0.4	44.1
Iraq	65	13	312	14.6	13.5	0.0	28.1
Ireland	6	8	80	11.9	11.6	2.9	26.4
Israel	82	33	235	22.1	5.3	3.1	30.5
Italy	131	15	269	22.9	43.4	2.0	68.3
Jamaica	163	36	368	25.7	12.9	7.0	45.6
Japan	127	14	330	26.9	17.4	5.6	50.0
Jordan	35	25	151	12.9	12.9	2.3	28.1
Kazakhstan	17	7	188	15.9	11.2	1.6	28.6
Kenya	164	41	340	28.1	6.8	9.5	44.4
Kiribati	9	7	120	23.4	8.5	0.0	31.8
Korea, Rep.	30	10	207	15.2	13.2	1.4	29.8
Kosovo	44	33	164	9.1	5.6	0.6	15.4
Kuwait	11	12	98	0.0	10.7	0.0	10.7
Kyrgyz Republic	168	51	210	6.2	19.5	43.3	68.9
Lao PDR	126	34	362	24.8	5.6	2.9	33.3
Latvia	52	7	264	4.8	27.3	4.6	36.6
Lebanon	37	19	180	6.1	24.1	0.0	30.2
Lesotho	95	33	324	13.1	0.0	3.0	16.0
Liberia	45	33	158	18.3	5.4	3.7	27.4
Lithuania	60	11	175	5.9	35.1	2.8	43.7
Luxembourg	14	23	59	4.1	15.4	1.5	21.0
Macedonia, FYR	24	29	119	6.2	0.0	3.2	9.4
Madagascar	68	23	201	14.0	20.3	1.6	36.0
Malawi	58	26	175	23.6	7.7	3.5	34.7
Malaysia	15	13	133	7.5	15.6	1.4	24.5
Maldives	57	17	252	13.5	7.9	9.3	30.7
Mali	166	45	270	10.9	34.3	6.6	51.7
Malta	27	6	139	29.2	11.3	1.2	41.6
Marshall Islands	92	21	128	0.0	11.8	53.0	64.9
Mauritania	177	37	696	0.0	17.6	50.6	68.2
Mauritius	12	7	161	11.6	9.6	7.3	28.5
Mexico	107	6	337	24.6	26.5	1.4	52.5
Micronesia, Fed. Sts.	85	21	128	0.0	6.8	52.0	58.7
Moldova	109	48	220	0.0	30.6	0.6	31.2
Mongolia	70	41	192	10.2	12.4	2.0	24.6
Montenegro	81	29	320	7.1	12.8	2.5	22.3
Morocco	110	17	238	25.2	22.7	1.8	49.6
Mozambique	105	37	230	27.7	4.5	2.1	34.3
Namibia	112	37	350	17.2	1.0	4.5	22.7
Nepal	114	34	326	17.2	11.3	3.0	31.5
Netherlands	29	9	127	20.6	18.1	1.3	40.1
New Zealand	21	8	152	28.8	3.7	0.9	33.5
Nicaragua	158	42	207	22.9	20.3	21.8	65.0
Niger	151	41	270	17.3	20.1	6.3	43.8
Nigeria	155	41	956	22.3	10.8	0.7	33.8
Norway	19	4	87	24.4	15.9	1.3	41.6
Oman	10	14	62	10.0	11.8	0.1	22.0
Pakistan	162	47	560	17.9	15.1	2.3	35.3
Palau	83	11	142	65.8	9.3	0.5	75.7
Panama	172	60	431	12.5	19.8	9.7	42.0
Papua New Guinea	106	33	207	22.0	11.7	8.5	42.2
Paraguay	141	35	387	9.6	18.6	6.7	35.0
Peru	85	9	293	26.7	11.0	2.8	40.5
Philippines	143	47	193	21.1	11.3	14.2	46.6
Poland	114	18	286	17.4	23.8	2.6	43.8
Portugal	77	8	275	14.5	26.8	1.4	42.6
Puerto Rico (U.S.)	104	16	218	15.8	14.4	20.5	50.7
Qatar	2	4	48	0.0	11.3	0.0	11.3
Romania	136	41	216	10.5	31.5	2.2	44.2
Russian Federation	64	7	177	7.1	41.2	5.8	54.1
Rwanda	25	17	134	21.2	5.6	4.4	31.3
Samoa	79	37	224	11.9	7.0	0.0	18.9
São Tomé and Príncipe	144	42	424	22.1	6.8	3.6	32.5
Saudi Arabia	3	3	72	2.1	12.4	0.0	14.5
Senegal	178	59	666	14.8	24.1	7.0	46.0
Serbia	149	66	279	11.6	20.2	2.2	34.0
Seychelles	20	27	76	23.3	1.7	0.7	25.7
Sierra Leone	117	33	357	17.6	11.3	3.3	32.1
Singapore	5	5	82	6.0	17.0	4.7	27.6
Slovak Republic	100	20	207	6.8	39.6	1.5	47.9
Slovenia	63	11	260	14.1	18.2	2.4	34.7
Solomon Islands	26	33	80	15.0	8.5	1.8	25.3
South Africa	32	9	200	24.3	4.1	4.9	33.3
Spain	34	8	167	1.2	36.8	0.7	38.7
Sri Lanka	169	61	254	1.6	16.9	31.6	50.1
St. Kitts and Nevis	135	36	203	32.1	11.3	8.8	52.1
St. Lucia	43	32	92	25.8	5.6	3.1	34.6
St. Vincent and the Grenadines	72	36	111	30.2	5.1	3.4	38.7
Sudan	101	42	180	13.8	19.2	3.1	36.1
Suriname	49	29	199	27.9	0.0	0.0	27.9
Swaziland	58	33	104	28.1	4.0	4.7	36.8
Sweden	38	4	122	15.7	35.5	1.9	53.0
Switzerland	18	19	63	8.9	17.7	3.5	30.2
Syrian Arab Republic	111	19	336	20.0	19.3	0.5	39.7
Taiwan, China	54	12	221	12.7	18.6	3.5	34.8
Tajikistan	175	69	224	0.0	28.5	56.0	84.5
Tanzania	133	48	172	20.2	18.0	7.1	45.3
Thailand	96	22	264	28.1	5.7	3.9	37.6
Timor-Leste	61	18	276	14.9	0.0	0.2	15.1
Togo	167	53	270	9.3	26.5	13.7	49.5
Tonga	40	31	164	24.3	0.0	1.4	25.7
Trinidad and Tobago	90	39	210	21.6	5.8	1.8	29.1
Tunisia	62	8	144	15.2	25.2	22.5	62.9
Turkey	80	15	223	17.9	18.8	4.5	41.2
Uganda	93	31	213	25.0	11.3	0.8	37.1
Ukraine	165	28	491	11.6	43.1	0.7	55.4
United Arab Emirates	1	4	12	0.0	14.1	0.8	14.9
United Kingdom	16	8	110	22.2	10.2	3.1	35.5
United States	69	11	175	27.6	10.0	9.0	46.7
Uruguay	140	33	310	23.6	15.6	2.9	42.0
Uzbekistan	161	41	205	0.9	28.2	69.4	98.5
Vanuatu	28	31	120	0.0	4.5	3.9	8.4
Venezuela, RB	185	71	792	6.1	18.0	38.5	62.7
Vietnam	138	32	872	11.6	22.6	0.3	34.5
West Bank and Gaza	55	39	154	16.2	0.0	0.6	16.8
Yemen, Rep.	113	44	248	20.0	11.3	1.5	32.9
Zambia	47	37	132	1.1	10.4	3.7	15.2
Zimbabwe	134	49	242	20.5	5.1	10.1	35.8

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.

Click on economy name for detailed information. Click on column headers to sort.

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