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 the administrative burden in paying taxes. The most recent round of data collection for the project was completed on June 1, 2015 covering for the Paying Taxes indicator calendar year 2014 (January 1, 2014 – December 31, 2014). This year the scope of data collection has been expanded to better understand the overall tax environment in an economy. The questionnaire was expanded to include new questions on three post-filing processes: VAT refund, tax audit and administrative tax appeal. Overall, 32 new questions were added, most of which focus on the legal framework governing postfiling processes and the administrative burden on businesses for complying with these processes. 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.

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 189 economies.

The case study scenario for paying taxes was expanded in Doing Business 2016 as a pilot project to include new assumptions that would trigger cases for postfiling procedures (these extended assumptions only applied to the new questions). Three postfiling procedures were analyzed: VAT refund claim, tax audit and administrative tax appeal. Read about the expansion of the Paying Taxes topic (PDF)
Download the supporting dataset (Excel)

Subnational = Subnational Doing Business data available. Multi City = Multi-city data for same economy is available.
X

Payments (number per year)

The total number of payments per year. The indicator reflects the total number of taxes and contributions paid, the method of payment, the frequency of payment, the frequency of filing and the number of agencies involved for the standardized case study company during the second year of operation.

More information

X

Time (hours per year)

The time it takes to prepare, file and pay (or withhold) the corporate income tax, value added or sales tax, and labor taxes, including payroll taxes and social contributions (in hours per year).

More information

X

Total tax rate (% of profit)

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 information

X

Profit tax (% of profit)

The amount of taxes on profits paid by the business as a percentage of commercial profit.

More information

X

Labor tax and contributions (% of profit)

The amount of taxes and mandatory contributions on labor paid by the business as a percentage of commercial profits.

More information

X

Other taxes (% of profit)

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 information

East Asia & Pacific..74.7025.3201.433.516.79.06.5
Europe & Central Asia..76.1519.2232.734.810.820.43.1
Latin America & Caribbean..62.7530.1361.047.720.013.213.6
Middle East & North Africa..78.5917.7216.132.612.716.33.7
OECD high income..81.4711.1176.641.214.924.11.7
South Asia..65.2131.3299.338.913.27.216.9
Sub-Saharan Africa..58.0138.6308.646.517.814.115.0
Afghanistan 8974.1420.0275.036.30.00.036.3
Albania 14262.0134.0357.036.514.118.83.6
Algeria 16945.0327.0385.072.76.630.635.5
Angola 14162.2530.0282.048.421.79.017.7
Antigua and Barbuda 16154.3557.0207.041.925.910.75.3
Argentina 17044.999.0405.0137.40.029.3108.1
Armenia 4182.5110.0313.019.919.10.00.8
Australia 4282.3511.0105.047.626.021.10.5
Austria 7476.5312.0166.051.716.834.30.6
Azerbaijan 3483.777.0195.039.812.924.82.1
Bahamas, The 2487.0919.058.033.70.06.327.4
Bahrain 893.8813.060.013.50.013.50.0
Bangladesh8674.4221.0302.031.6......
Bangladesh - Dhaka ..74.4221.0302.031.627.70.03.9
Bangladesh - Chittagong ..74.4221.0302.031.627.70.03.9
Barbados 9972.4228.0237.034.719.512.23.0
Belarus 6378.747.0176.051.811.739.01.1
Belgium 9073.8011.0161.058.48.449.40.6
Belize 6978.1729.0147.031.124.75.01.4
Benin 17939.9157.0270.063.315.926.421.0
Bhutan 2885.5018.085.035.333.90.01.4
Bolivia 18912.1842.01,025.083.70.018.864.9
Bosnia and Herzegovina 15457.5545.0420.023.37.213.52.6
Botswana 7177.4734.0152.025.121.50.03.6
Brazil17840.859.62,600.069.2......
Brazil - São Paulo ..40.6810.02,600.069.124.940.33.9
Brazil - Rio de Janeiro ..41.109.02,600.069.424.840.34.3
Brunei Darussalam 1689.6118.089.08.70.87.90.0
Bulgaria 8874.1914.0423.027.05.020.21.8
Burkina Faso 15358.0845.0270.041.316.221.43.7
Burundi 11169.4525.0274.040.328.910.21.2
Cabo Verde 9473.3630.0180.036.518.517.60.4
Cambodia 9573.0640.0173.021.019.50.51.0
Cameroon 18036.3444.0630.048.830.018.30.5
Canada 993.008.0131.021.13.912.74.5
Central African Republic 18523.4756.0483.073.30.019.853.5
Chad 18619.5454.0732.063.531.328.43.8
Chile 3384.007.0291.028.922.34.02.6
China13264.469.0261.067.8......
China - Shanghai ..64.829.0261.067.211.147.48.7
China - Beijing ..64.029.0261.068.510.749.68.2
Colombia  13663.3211.0239.069.722.518.628.6
Comoros 16747.3733.0100.0216.532.10.0184.4
Congo, Dem. Rep. 17343.5052.0346.054.627.512.614.5
Congo, Rep. 18230.6850.0602.056.00.031.324.7
Costa Rica 8075.679.0151.058.019.332.26.5
Côte d'Ivoire 17642.7363.0270.051.98.823.319.8
Croatia 3883.0219.0206.020.00.018.81.2
Cyprus 4481.7027.0145.524.49.313.41.7
Czech Republic 12267.098.0405.050.49.538.42.5
Denmark 1291.9410.0130.024.518.73.02.8
Djibouti 8574.5636.082.037.617.717.72.2
Dominica 9872.4937.0117.037.026.17.93.0
Dominican Republic 7776.297.0316.042.422.618.61.2
Ecuador 13962.848.0654.033.016.113.73.2
Egypt, Arab Rep. 15158.8729.0392.045.016.324.14.6
El Salvador 16252.7353.0312.038.720.117.21.4
Equatorial Guinea 17543.2146.0492.047.120.725.41.0
Eritrea 17443.4930.0216.083.79.20.074.5
Estonia 3084.338.081.049.48.439.02.0
Ethiopia 11368.9530.0306.032.125.75.60.8
Fiji 10870.1739.0195.031.120.610.40.1
Finland 1789.388.093.037.911.824.81.3
France 8774.318.0137.062.70.553.58.7
Gabon 15855.2326.0488.045.720.922.72.1
Gambia, The 17740.9450.0326.063.36.112.744.5
Georgia 4082.765.0362.016.414.30.02.1
Germany 7277.009.0218.048.823.221.24.4
Ghana 10671.2433.0224.032.718.014.70.0
Greece 6678.458.0193.049.619.729.30.6
Grenada 13264.4642.0140.045.327.65.612.1
Guatemala 5081.188.0256.037.522.514.30.7
Guinea 18428.2757.0440.068.30.026.441.9
Guinea-Bissau 15258.6546.0208.045.515.124.85.6
Guyana 11768.6935.0256.032.321.39.21.8
Haiti 14361.8747.0184.040.323.812.44.1
Honduras 15557.2848.0224.044.331.13.210.0
Hong Kong SAR, China 498.713.074.022.817.55.20.1
Hungary 9573.0611.0277.048.411.834.32.3
Iceland 3683.6721.0140.029.69.117.72.8
India  15756.1433.0243.060.6......
India - Mumbai ..56.1433.0243.060.624.920.015.7
India - Delhi ..56.1433.0243.060.624.920.015.7
Indonesia14860.4654.0234.029.7......
Indonesia - Jakarta ..60.4654.0234.029.717.29.23.3
Indonesia - Surabaya ..60.4654.0234.029.717.29.23.3
Iran, Islamic Rep. 12366.7820.0344.044.117.825.90.4
Iraq 5979.5314.0312.027.814.313.50.0
Ireland 694.979.082.025.912.412.11.4
Israel 10371.6533.0235.030.623.65.61.4
Italy 13762.9814.0269.064.819.543.41.9
Jamaica 14660.9537.0358.035.214.813.47.0
Japan12167.1614.0330.051.3......
Japan - Tokyo ..67.1814.0330.051.328.918.24.2
Japan - Osaka ..67.1414.0330.051.428.918.34.2
Jordan 5280.9625.0151.029.513.114.42.0
Kazakhstan 1889.187.0188.029.216.211.21.8
Kenya 10171.9630.0201.537.129.81.95.4
Kiribati 2387.5110.0156.032.724.38.40.0
Korea, Rep. 2984.5312.0188.033.218.213.81.2
Kosovo 6778.4332.0155.015.29.35.60.3
Kuwait 1192.4812.098.013.00.013.00.0
Kyrgyz Republic 13862.9451.0225.029.06.419.53.1
Lao PDR 12766.1035.0362.025.316.05.63.7
Latvia 2785.767.0193.035.96.326.63.0
Lebanon 4581.6920.0183.030.36.123.80.4
Lesotho 10969.7232.0324.013.610.80.02.8
Liberia 11868.2133.0139.547.835.45.47.0
Libya 16054.6819.0889.032.822.010.50.3
Lithuania 4981.4211.0171.042.65.935.21.5
Luxembourg 2188.5823.055.020.14.215.50.4
Macedonia, FYR 794.177.0119.012.910.90.02.0
Madagascar 7676.3223.0183.038.116.320.31.5
Malawi 10271.8235.0174.534.520.412.41.7
Malaysia 3184.3113.0118.040.022.716.40.9
Maldives 12865.3130.0394.530.213.17.99.2
Mali 14960.1635.0270.048.310.134.33.9
Malta 2585.917.0139.041.330.110.70.5
Marshall Islands 12566.3821.0128.064.80.011.853.0
Mauritania 18717.7149.0734.071.30.023.248.1
Mauritius 1391.928.0152.022.411.77.13.6
Mexico9273.676.0286.051.7......
Mexico - Mexico City ..73.676.0286.051.725.425.40.9
Mexico - Monterrey ..73.676.0286.051.725.425.40.9
Micronesia, Fed. Sts. 11668.7821.0128.060.50.08.552.0
Moldova 7876.2821.0186.040.29.230.80.2
Mongolia 9173.7941.0148.024.410.012.42.0
Montenegro 6478.5717.0314.021.68.112.80.7
Morocco 6278.916.0211.049.125.422.31.4
Mozambique 12067.7837.0217.036.130.84.50.8
Myanmar 8474.8031.0188.031.425.30.25.9
Namibia 9373.6327.0302.021.317.21.03.1
Nepal 12466.5034.0334.029.517.711.30.5
Netherlands 2685.819.0123.041.020.420.20.4
New Zealand 2288.068.0152.034.330.02.71.6
Nicaragua 16550.5943.0207.063.921.921.420.6
Niger 15656.8741.0270.048.221.221.75.3
Nigeria18132.1759.0907.933.3......
Nigeria - Lagos ..32.1759.0956.033.420.812.10.5
Nigeria - Kano ..32.1859.0747.033.320.812.10.4
Norway 1491.364.083.039.523.615.90.0
Oman 1092.9114.068.022.911.011.80.1
Pakistan  17144.4647.0594.032.6......
Pakistan - Karachi ..44.5047.0594.032.518.712.71.1
Pakistan - Lahore ..44.3847.0594.032.818.613.01.2
Palau 13164.6511.0142.075.465.89.50.1
Panama 16648.6052.0417.037.212.420.04.8
Papua New Guinea 11069.5032.0207.039.323.211.74.4
Paraguay 11169.4520.0378.035.09.618.66.8
Peru 5081.189.0260.035.922.711.02.2
Philippines 12666.2336.0193.042.920.38.713.9
Poland 5879.637.0271.040.314.524.81.0
Portugal 6578.548.0275.041.013.626.80.6
Puerto Rico (U.S.) 13463.9316.0218.065.825.913.526.4
Qatar 199.444.041.011.30.011.30.0
Romania 5580.6914.0159.042.010.930.01.1
Russian Federation4781.607.0168.047.0......
Russian Federation - Moscow ..81.557.0168.047.18.935.62.6
Russian Federation - Saint Petersburg ..81.707.0168.046.89.035.62.2
Rwanda 4881.4825.0109.033.025.85.61.6
Samoa 10072.1037.0224.018.111.36.80.0
San Marino 3284.1419.052.040.510.230.00.3
São Tomé and Príncipe 16451.6545.0424.038.220.26.811.2
Saudi Arabia 399.233.064.015.02.212.80.0
Senegal 18329.8358.0620.047.318.423.65.3
Serbia 14361.8742.0244.339.716.020.23.5
Seychelles 4381.8229.085.030.118.82.39.0
Sierra Leone 12965.2934.0344.031.018.811.30.9
Singapore 596.566.083.518.42.015.31.1
Slovak Republic 7376.7910.0188.051.210.539.71.0
Slovenia 3583.7410.0245.031.012.718.20.1
Solomon Islands 6878.4234.080.032.023.38.50.2
South Africa 2088.757.0200.028.821.74.03.1
South Sudan 10471.4537.0210.029.06.919.22.9
Spain 6079.489.0158.050.013.335.90.8
Sri Lanka 15855.2347.0167.055.21.116.937.2
St. Kitts and Nevis 14760.6439.0203.049.730.511.28.0
St. Lucia 8375.0435.0110.034.725.85.63.3
St. Vincent and the Grenadines 9772.7636.0108.038.630.25.13.3
Sudan 14062.3442.0180.045.411.519.214.7
Suriname 7576.4530.0199.027.927.90.00.0
Swaziland 7976.1633.0110.034.725.65.04.1
Sweden 3783.466.0122.049.113.135.40.6
Switzerland 1989.1319.063.028.89.317.71.8
Syrian Arab Republic 11967.8920.0336.042.723.019.30.4
Taiwan, China 3982.7811.0221.034.512.718.43.4
Tajikistan 17243.5328.0276.081.817.728.535.6
Tanzania 15059.2549.0179.043.920.816.96.2
Thailand 7077.7022.0264.027.519.55.42.6
Timor-Leste 5779.9718.0276.011.211.20.00.0
Togo 16351.7050.0270.048.510.723.114.7
Tonga 8275.3730.0200.030.123.85.60.7
Trinidad and Tobago 11468.8939.0210.032.221.98.51.8
Tunisia 8175.538.0144.059.912.825.221.9
Turkey 6179.4411.0226.040.917.919.93.1
Uganda 10571.3231.0209.036.525.211.30.0
Ukraine 10770.695.0350.052.29.043.10.1
United Arab Emirates 199.444.012.015.90.014.11.8
United Kingdom 1591.348.0110.032.019.211.21.6
United States5380.8110.6175.043.9......
United States - New York City ..79.6011.0175.045.927.49.98.6
United States - Los Angeles ..82.6210.0175.040.929.39.52.1
Uruguay 13065.2531.0277.041.823.615.62.6
Uzbekistan 11568.8333.0192.541.111.428.21.5
Vanuatu 5480.7931.0120.08.50.04.54.0
Venezuela, RB 18813.6470.0792.065.09.918.037.1
Vietnam 16845.4130.0770.039.414.524.80.1
West Bank and Gaza 5680.2928.0162.015.315.00.00.3
Yemen, Rep. 13563.7244.0248.033.120.011.31.8
Zambia 4681.6626.0157.018.62.010.46.2
Zimbabwe 14561.3949.0242.032.818.85.68.4

Explore Economy Data


- OR -

OTHER OPTIONS

Close