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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Download this year's topic chapter. This material is not included in the Doing Business 2012 report.

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.

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Payments (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).

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Time (hours per year)

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

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Profit tax (%)

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

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Labor 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.

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Other 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.

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Total tax rate (% profit)
East Asia & Pacific2521516.810.76.934.5
Eastern Europe & Central Asia373029.321.79.540.5
Latin America & Caribbean3238219.914.613.247.7
Middle East & North Africa2118811.316.94.032.2
OECD high income1318615.424.03.242.7
South Asia2828118.67.718.244.4
Sub-Saharan Africa3731818.113.525.557.1
Afghanistan82750.00.036.436.4
Albania443718.725.04.838.5
Algeria294516.629.735.772.0
Angola3128224.69.019.553.2
Antigua and Barbuda5720726.09.56.041.5
Argentina94152.829.476.1108.2
Armenia3450016.823.01.140.9
Australia1110926.020.41.347.7
Austria1417015.034.83.453.1
Azerbaijan1822512.924.82.240.0
Bahamas, The18580.06.141.747.7
Bahrain25360.014.70.415.0
Bangladesh2130225.70.09.235.0
Belarus1865420.239.03.562.8
Belgium111565.250.41.757.3
Belize291470.07.026.133.2
Benin5527014.827.323.966.0
Bhutan627436.30.04.440.8
Bolivia421,0800.015.564.680.0
Bosnia and Herzegovina404227.112.65.325.0
Botswana1915215.90.03.619.4
Brazil92,60022.440.93.867.1
Brunei Darussalam27968.38.50.016.8
Bulgaria175004.919.24.128.1
Burkina Faso4627014.822.66.243.6
Burundi2427437.47.81.046.2
Cambodia3917318.90.13.522.5
Cameroon4465429.918.30.949.1
Canada81319.312.66.828.8
Cape Verde4118618.618.50.737.8
Central African Republic545040.019.834.854.6
Chad5473231.328.45.765.4
Chile931618.03.83.225.0
China73985.949.67.963.5
Colombia
Subnational Data
919318.928.827.174.8
Comoros2010031.40.0186.5217.9
Congo, Dem. Rep.3233658.97.9272.8339.7
Congo, Rep.6160618.132.515.465.9
Costa Rica3124618.929.56.655.0
Côte d'Ivoire622708.820.115.444.3
Croatia1719611.519.41.532.3
Cyprus271499.111.82.223.1
Czech Republic85577.538.43.249.1
Denmark1013520.13.63.827.5
Djibouti358217.717.73.338.7
Dominica3712025.97.93.737.5
Dominican Republic932421.318.61.841.7
Ecuador865418.414.22.735.3
Egypt, Arab Rep.2943313.027.13.643.6
El Salvador5332016.517.21.335.0
Equatorial Guinea464920.025.420.646.0
Eritrea182168.80.075.884.5
Estonia8858.039.411.258.6
Ethiopia1919826.80.04.331.1
Fiji3316328.010.20.238.3
Finland89313.724.21.239.0
France71328.251.75.765.7
Gabon2648818.422.72.343.5
Gambia, The503766.112.8264.6283.5
Georgia438714.30.02.216.5
Germany1222119.021.85.946.7
Ghana3322418.414.70.533.6
Greece1022413.431.71.446.4
Grenada3014027.65.612.145.3
Guatemala2434425.914.30.740.9
Guinea5641620.922.810.654.3
Guinea-Bissau4620814.924.86.145.9
Guyana3526323.88.83.536.1
Haiti4618424.112.44.340.8
Honduras4722424.710.78.644.0
Hong Kong SAR, China38017.65.30.123.0
Hungary1327714.834.13.552.4
Iceland291409.418.83.631.8
India
Subnational Data
3325424.718.219.061.8
Indonesia5126623.710.60.134.5
Iran, Islamic Rep.2034417.825.90.444.1
Iraq1331214.913.50.028.4
Ireland87611.911.62.726.3
Israel3323522.85.33.131.2
Italy1528522.843.42.268.5
Jamaica7241425.613.07.045.6
Japan1433027.016.55.749.1
Jordan2511613.012.42.327.7
Kazakhstan718815.911.21.628.6
Kenya4139333.16.89.749.6
Kiribati712023.48.50.031.8
Korea, Rep.1222515.113.01.529.7
Kosovo331649.15.60.615.4
Kuwait151184.710.70.015.5
Kyrgyz Republic522106.219.543.469.0
Lao PDR3436224.85.62.933.3
Latvia72906.127.24.737.9
Lebanon191806.124.10.030.2
Lesotho2132413.10.03.016.0
Liberia331580.05.438.343.7
Lithuania111755.735.13.143.9
Luxembourg23594.115.11.520.8
Macedonia, FYR281196.30.03.49.7
Madagascar2320114.720.31.636.6
Malawi1915723.61.13.528.2
Malaysia1313317.015.61.434.0
Maldives300.00.09.39.3
Mali5927010.834.36.651.8
Marshall Islands211280.011.853.064.9
Mauritania376960.017.650.768.3
Mauritius716111.66.17.325.0
Mexico634724.526.81.452.7
Micronesia, Fed. Sts.211280.06.852.058.7
Moldova482280.030.60.731.3
Mongolia4119210.212.42.024.6
Montenegro423727.112.82.422.3
Morocco1723825.222.71.849.6
Mozambique3723027.74.52.134.3
Namibia373754.01.04.89.8
Nepal3432617.211.33.031.5
Netherlands912720.918.11.540.5
New Zealand817229.92.91.734.4
Nicaragua4220724.520.322.066.8
Niger4127017.320.16.343.8
Nigeria3593822.39.70.732.7
Norway48724.415.91.341.6
Oman146210.011.80.122.0
Pakistan
Subnational Data
4756017.915.12.335.3
Palau1912865.96.50.573.0
Panama5348213.721.79.745.2
Papua New Guinea3319422.011.78.642.3
Paraguay353879.618.66.735.0
Peru930926.611.03.140.7
Philippines4719521.011.314.246.5
Poland2929617.423.62.643.6
Portugal827515.126.81.543.3
Puerto Rico (U.S.) 1621828.314.420.563.1
Qatar3360.011.30.011.3
Romania11322210.431.82.244.4
Russian Federation92908.932.15.846.9
Rwanda1814821.25.74.431.3
Samoa3722411.97.00.018.9
São Tomé and Príncipe 4242422.16.83.632.5
Saudi Arabia14792.112.40.014.5
Senegal5966614.824.17.046.0
Serbia6627911.620.22.234.0
Seychelles217619.911.50.732.2
Sierra Leone2935717.611.33.332.1
Singapore5846.515.94.727.1
Slovak Republic312317.239.62.048.8
Slovenia2226014.118.22.434.7
Solomon Islands338014.68.53.126.2
South Africa920024.44.14.633.1
Spain81871.236.70.738.7
Sri Lanka7125626.716.961.6105.2
St. Kitts and Nevis3620332.711.38.852.7
St. Lucia329225.95.62.934.4
St. Vincent and the Grenadines3611130.25.13.438.7
Sudan4218013.819.23.136.1
Suriname1719927.90.00.027.9
Swaziland3310428.14.04.736.8
Sweden412215.735.51.652.8
Switzerland19638.917.53.630.1
Syrian Arab Republic1933620.019.30.539.7
Taiwan, China1524513.718.43.535.6
Tajikistan692240.028.556.084.5
Tanzania4817220.118.07.345.5
Thailand2326428.85.73.037.5
Timor-Leste62760.00.00.20.2
Togo532709.326.513.749.5
Tonga2016424.30.01.425.7
Trinidad and Tobago3921021.65.81.829.1
Tunisia814415.225.222.562.9
Turkey1522317.918.84.441.1
Uganda3221323.311.31.135.7
Ukraine13565712.243.31.657.1
United Arab Emirates14120.014.10.014.1
United Kingdom811023.111.03.237.3
United States1118727.610.09.146.7
Uruguay5333623.615.62.942.0
Uzbekistan412051.128.268.197.5
Vanuatu311200.04.53.98.4
Venezuela, RB708646.918.038.563.5
Vietnam3294117.222.60.340.1
West Bank and Gaza2715416.20.00.616.8
Yemen, Rep.4424820.011.31.532.9
Zambia371321.510.42.514.5
Zimbabwe4924220.35.110.135.6

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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