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, 2014 covering for the Paying Taxes indicator calendar year 2013 (January 1, 2013 – December 31, 2013). 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 = Subnational Doing Business data available.
Multi City = Multi-city data for same economy is 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 189 economies.

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.

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Payments (number 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).

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Time (hours per year)

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

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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 & Pacific..74.2425.9204.316.810.57.134.4
Europe & Central Asia..75.3120.5234.310.421.43.134.9
Latin America & Caribbean..62.2229.9365.820.714.712.948.3
Middle East & North Africa..77.3417.4220.412.816.23.632.6
OECD high income..81.0311.8175.416.423.01.941.3
South Asia..63.431.4325.317.98.713.139.7
Sub-Saharan Africa..58.2638.2310.817.614.014.746.2
Afghanistan 7974.3920.0275.00.00.035.835.8
Albania 13164.7534.0357.09.518.82.430.7
Algeria 17641.6327.0451.06.630.635.672.7
Angola 14460.430.0282.025.39.017.752.0
Antigua and Barbuda 15954.5157.0207.026.010.35.341.6
Argentina 17044.999.0405.00.029.3108.0137.3
Armenia 4182.110.0321.019.50.00.820.4
Australia 3982.4811.0105.026.120.80.447.3
Austria 7276.3612.0166.015.434.32.452.0
Azerbaijan 3383.777.0195.012.924.82.139.8
Bahamas, The 3184.0718.058.00.06.334.841.1
Bahrain 893.8813.060.00.013.50.013.5
Bangladesh8373.9821.0302.028.60.03.932.5
Bangladesh - Dhaka ..73.9821.0302.028.60.03.932.5
Bangladesh - Chittagong ..73.9821.0302.028.60.03.932.5
Barbados 9272.9927.0237.019.512.22.934.6
Belarus 6078.297.0183.011.939.01.052.0
Belgium 8174.1811.0160.06.550.70.657.8
Belize 6178.1729.0147.024.75.01.331.1
Benin 17841.0255.0270.015.926.421.063.3
Bhutan 8673.5519.0274.037.20.01.638.7
Bolivia 18912.1842.01,025.00.018.864.883.7
Bosnia and Herzegovina 15158.2245.0407.07.213.52.623.3
Botswana 6777.4734.0152.021.70.03.625.3
Brazil17741.319.02,600.024.740.34.069.0
Brazil - São Paulo ..41.379.02,600.024.840.33.868.9
Brazil - Rio de Janeiro ..41.219.02,600.024.640.34.269.2
Brunei Darussalam 3084.427.093.07.97.90.015.8
Bulgaria 8973.1813.0454.05.020.21.727.0
Burkina Faso 15258.0845.0270.016.221.43.641.3
Burundi 12466.7825.0274.034.710.20.945.7
Cabo Verde 9173.0530.0186.018.217.60.736.5
Cambodia 9073.0640.0173.019.50.51.021.0
Cameroon 18136.3444.0630.030.018.30.548.8
Canada 9938.0131.03.912.54.621.0
Central African Republic 18523.4756.0483.00.019.853.673.3
Chad 18619.5454.0732.031.328.43.863.5
Chile 2984.57.0291.021.24.02.627.9
China12067.447.0261.07.849.37.464.6
China - Shanghai ..67.457.0261.07.849.17.764.5
China - Beijing ..67.427.0261.07.849.67.264.6
Colombia  14659.7111.0239.019.926.928.675.4
Comoros 16747.3733.0100.032.10.0184.5216.5
Congo, Dem. Rep. 16846.1150.0316.027.512.814.554.7
Congo, Rep. 18231.6749.0602.017.931.36.055.2
Costa Rica 12167.2723.0163.019.332.26.458.0
Côte d'Ivoire 17542.7363.0270.08.823.319.751.9
Croatia 3682.9219.0208.00.017.11.618.8
Cyprus 5080.5329.0146.59.612.01.623.2
Czech Republic 11967.668.0413.07.638.42.648.5
Denmark 1291.9410.0130.020.33.02.826.0
Djibouti 7575.2635.082.017.717.71.937.3
Dominica 9472.4937.0117.026.17.93.037.0
Dominican Republic 8074.249.0324.023.718.61.143.4
Ecuador 13862.848.0654.016.113.73.133.0
Egypt, Arab Rep. 14958.8429.0392.016.723.94.545.0
El Salvador 16152.3153.0320.020.117.21.438.7
Equatorial Guinea 17144.7346.0492.00.025.418.744.0
Eritrea 17443.4930.0216.09.20.074.683.7
Estonia 2884.937.081.08.439.01.949.3
Ethiopia 11269.1130.0306.026.24.80.831.8
Fiji 10770.7338.0195.020.610.40.131.1
Finland 2188.368.093.014.524.21.340.0
France 9572.128.0137.07.451.77.566.6
Gabon 15457.7526.0488.015.822.72.140.6
Gambia, The 18038.3650.0376.06.112.744.563.3
Georgia 3882.765.0362.014.30.02.116.4
Germany 6877.029.0218.023.321.24.348.8
Ghana 10171.5332.0224.018.614.70.033.3
Greece 5978.38.0193.018.231.00.749.9
Grenada 10671.1230.0140.027.65.612.145.3
Guatemala 5480.048.0256.024.914.30.739.9
Guinea 18428.2757.0440.00.026.441.868.3
Guinea-Bissau 15058.6546.0208.015.124.85.645.5
Guyana 11568.6935.0256.021.39.21.732.3
Haiti 14261.8747.0184.023.812.44.140.3
Honduras 15357.9248.0224.029.83.210.043.0
Hong Kong SAR, China 498.513.078.017.65.10.122.8
Hungary 8873.2711.0277.011.834.31.848.0
Iceland 4680.8626.0140.09.017.82.829.7
India  15655.5333.0243.025.320.715.761.7
India - Mumbai ..55.5333.0243.025.320.715.761.7
India - Delhi ..55.5333.0243.025.320.715.761.7
Indonesia16053.6665.0253.516.711.33.431.4
Indonesia - Jakarta ..53.6665.0253.516.711.33.431.4
Indonesia - Surabaya ..53.6665.0253.516.711.33.431.4
Iran, Islamic Rep. 12466.7820.0344.017.825.90.444.1
Iraq 5280.0913.0312.014.313.50.027.8
Ireland 695.079.080.012.412.11.425.9
Israel 9771.8833.0235.023.25.51.430.1
Italy 14162.1315.0269.019.943.42.065.4
Jamaica 14759.0136.0368.019.513.36.439.3
Japan12267.1914.0330.028.918.14.251.3
Japan - Tokyo ..67.2114.0330.028.918.14.251.2
Japan - Osaka ..67.1514.0330.029.018.14.351.4
Jordan 4581.1925.0151.013.213.82.029.0
Kazakhstan 1790.046.0188.015.911.21.528.6
Kenya 10271.4930.0201.530.81.95.438.1
Kiribati 1491.037.0120.024.38.50.032.7
Korea, Rep. 2586.0910.0187.018.413.60.332.4
Kosovo 6377.8733.0155.09.15.60.515.3
Kuwait 1192.4812.098.00.012.80.012.8
Kyrgyz Republic 13663.1552.0210.06.419.53.129.0
Lao PDR 12966.135.0362.016.55.63.725.8
Latvia 2486.197.0193.04.927.22.935.0
Lebanon 4082.4419.0183.06.123.80.029.9
Lesotho 10969.7232.0324.010.80.02.813.6
Liberia 7774.7533.0150.521.25.46.833.3
Libya 15755.2519.0889.020.810.50.231.5
Lithuania 4481.2411.0175.06.135.21.342.6
Luxembourg 2088.5823.055.04.215.60.420.2
Macedonia, FYR 794.177.0119.05.50.01.97.4
Madagascar 6577.7823.0183.013.320.31.535.1
Malawi 10371.3735.0174.520.412.42.635.5
Malaysia 3283.9513.0133.021.716.41.139.2
Maldives 13463.7630.0413.014.47.99.231.5
Mali 14560.1635.0270.010.134.33.948.3
Malta 2685.817.0139.030.310.70.541.6
Marshall Islands 12866.3821.0128.00.011.853.064.8
Mauritania 18717.7149.0734.00.023.248.071.3
Mauritius 1391.928.0152.011.26.56.724.5
Mexico10571.176.0334.024.925.90.951.8
Mexico - Mexico City ..71.26.0334.025.025.90.951.7
Mexico - Monterrey ..716.0334.024.826.40.952.1
Micronesia, Fed. Sts. 11468.7821.0128.00.08.552.160.5
Moldova 7076.5721.0185.09.330.20.239.7
Mongolia 8473.7941.0148.010.012.42.024.4
Montenegro 9871.5929.0320.07.112.82.422.3
Morocco 6677.696.0232.025.322.71.349.3
Mozambique 12366.8537.0230.031.34.50.836.6
Myanmar 11668.6431.0154.525.40.022.347.7
Namibia 8573.5726.0314.017.51.02.220.7
Nepal 12666.5234.0334.017.711.30.529.5
Netherlands 2386.769.0123.021.117.60.439.0
New Zealand 2288.048.0152.030.03.01.434.4
Nicaragua 16449.5143.0207.022.520.323.065.8
Niger 15557.0741.0270.021.321.64.847.8
Nigeria17939.1547.0907.921.610.70.432.7
Nigeria - Lagos ..39.1547.0956.021.610.70.432.7
Nigeria - Kano ..39.1547.0747.021.610.70.432.7
Norway 1590.84.083.024.815.90.040.7
Oman 1092.9114.068.011.111.80.023.0
Pakistan  17244.4647.0594.018.712.81.132.6
Pakistan - Karachi ..44.547.0594.018.712.71.132.5
Pakistan - Lahore ..44.3847.0594.018.613.01.132.8
Palau 13264.6511.0142.065.89.50.175.4
Panama 16648.652.0417.012.420.04.837.2
Papua New Guinea 11069.532.0207.023.211.74.439.3
Paraguay 11169.4520.0378.09.618.66.735.0
Peru 5779.439.0293.022.811.02.236.0
Philippines 12766.4636.0193.020.58.014.042.5
Poland 8773.5118.0286.013.124.71.038.7
Portugal 6477.848.0275.015.126.80.542.4
Puerto Rico (U.S.) 13363.8316.0218.032.313.520.266.0
Qatar 199.444.041.00.011.30.011.3
Romania 5280.0914.0159.010.731.51.043.2
Russian Federation4980.637.0168.08.435.45.148.9
Russian Federation - Moscow ..80.587.0168.08.435.45.249.0
Russian Federation - Saint Petersburg ..80.737.0168.08.535.44.848.7
Rwanda 2785.7917.0107.026.35.61.533.5
Samoa 9672.137.0224.011.66.80.018.4
San Marino 3483.3319.052.012.429.40.342.2
São Tomé and Príncipe 16251.6545.0424.020.26.811.338.2
Saudi Arabia 399.233.064.02.112.40.014.5
Senegal 18330.9458.0620.016.223.65.345.1
Serbia 16548.967.0279.016.220.22.338.6
Seychelles 4381.528.088.020.91.79.131.7
Sierra Leone 13065.3933.0353.018.811.31.031.0
Singapore 597.195.082.02.215.11.118.4
Slovak Republic 10071.5720.0207.08.539.70.448.6
Slovenia 4281.9411.0260.012.518.21.432.0
Solomon Islands 5878.4234.080.023.38.50.332.0
South Africa 1988.737.0200.021.74.03.128.8
South Sudan 9871.5936.0218.07.119.22.829.1
Spain 7675.258.0167.021.935.70.758.2
Sri Lanka 1585547.0167.01.616.937.155.6
St. Kitts and Nevis 13762.8535.0203.030.511.38.049.8
St. Lucia 6976.7132.0110.025.85.63.334.7
St. Vincent and the Grenadines 9372.7636.0108.030.25.13.338.6
Sudan 13962.3442.0180.011.519.214.745.4
Suriname 7176.4530.0199.027.90.00.027.9
Swaziland 7475.7633.0110.028.62.94.135.6
Sweden 3583.36.0122.013.435.50.649.4
Switzerland 1889.0519.063.09.517.71.829.0
Syrian Arab Republic 11768.5419.0336.023.019.30.242.5
Taiwan, China 3782.911.0221.012.718.13.434.2
Tajikistan 16946.0631.0209.017.728.534.880.9
Tanzania 14858.9549.0181.020.717.56.244.3
Thailand 6277.9922.0264.019.94.32.726.9
Timor-Leste 5579.9718.0276.011.00.00.011.0
Togo 16350.8150.0270.010.025.414.950.3
Tonga 7375.9329.0200.023.85.60.630.1
Trinidad and Tobago 11368.9839.0210.022.08.21.832.0
Tunisia 8274.118.0144.015.425.221.862.4
Turkey 5679.811.0226.018.119.22.840.1
Uganda 10471.3231.0209.025.211.30.136.5
Ukraine 10870.335.0350.09.743.10.152.9
United Arab Emirates 199.444.012.00.014.10.714.8
United Kingdom 1690.528.0110.020.911.31.533.7
United States4780.8410.6175.028.29.76.043.8
United States - New York City ..79.6511.0175.027.49.88.545.8
United States - Los Angeles ..82.6210.0175.029.39.52.140.9
Uruguay 14062.3233.0312.023.615.62.641.8
Uzbekistan 11868.333.0192.512.128.21.942.2
Vanuatu 4880.7931.0120.00.04.54.08.5
Venezuela, RB 18813.3771.0792.010.318.037.165.5
Vietnam 17343.6132.0872.017.023.70.140.8
West Bank and Gaza 5180.2928.0162.015.00.00.315.3
Yemen, Rep. 13563.6244.0248.020.211.31.833.3
Zambia 7874.5237.0177.01.310.43.114.8
Zimbabwe 14361.3949.0242.019.25.38.332.8

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