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, 2013 covering for the Paying Taxes indicator calendar year 2012 (January 1, 2012 – December 31, 2012). 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.

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 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 & Pacific..2520816.410.77.434.5
Europe & Central Asia..262469.022.67.038.7
Latin America & Caribbean..3036920.514.712.147.3
Middle East & North Africa..1822012.416.33.632.3
OECD high income..1217516.123.12.041.3
South Asia..3332816.89.014.840.6
Sub-Saharan Africa..3831418.413.721.353.3
Afghanistan98202750.00.036.336.3
Albania146423579.418.83.431.7
Algeria174294516.629.635.771.9
Angola1553028225.29.017.952.1
Antigua and Barbuda1515720726.29.55.341.0
Argentina15394053.029.475.4107.8
Armenia1031038015.023.00.938.8
Australia441110526.220.20.647.0
Austria791216615.334.72.452.4
Azerbaijan771821412.924.82.240.0
Bahamas, The4518580.06.140.546.6
Bahrain713360.013.50.013.5
Bangladesh1002030225.70.09.235.0
Barbados1122823725.512.33.040.8
Belarus1331031913.439.01.554.0
Belgium76111606.450.30.757.5
Belize482914724.77.01.433.2
Benin1795527014.827.323.765.9
Bhutan1041927436.30.04.440.8
Bolivia185421,0250.018.864.683.4
Bosnia and Herzegovina135404077.015.92.625.5
Botswana473415221.70.03.625.4
Brazil15992,60024.939.63.868.3
Brunei Darussalam2027967.68.50.016.1
Bulgaria81134544.920.22.627.7
Burkina Faso1604527015.222.66.143.9
Burundi1432527438.610.22.851.6
Cabo Verde803018618.018.50.737.2
Cambodia654017319.10.12.121.4
Cameroon1804463030.018.30.648.8
Canada881316.612.94.924.3
Central African Republic188564830.019.867.887.6
Chad1895473231.328.414.073.8
Chile38729121.23.82.727.7
China12073186.249.67.963.7
Colombia
1041020318.728.828.576.0
Comoros1233310031.40.0186.5217.9
Congo, Dem. Rep.1763234858.97.951.3118.1
Congo, Rep.183496020.031.332.463.8
Costa Rica1362222619.229.56.655.3
Côte d'Ivoire173622708.822.115.546.4
Croatia34191960.017.91.919.8
Cyprus33301479.112.01.422.5
Czech Republic12284137.738.42.048.1
Denmark121013020.33.63.127.0
Djibouti66358217.717.72.437.8
Dominica753711726.07.93.237.1
Dominican Republic106932423.718.61.243.5
Ecuador91865416.913.73.233.9
Egypt, Arab Rep.1482939213.225.83.642.6
El Salvador1655332020.417.20.538.1
Equatorial Guinea177464920.025.418.744.1
Eritrea150302168.80.075.884.5
Estonia327818.139.42.049.4
Ethiopia1093030626.04.23.233.4
Fiji883818520.510.40.231.2
Finland2189314.124.51.239.8
France5271328.751.74.364.7
Gabon1522648818.422.72.343.5
Gambia, The184503766.112.8264.4283.2
Georgia29528014.30.02.216.4
Germany89921823.021.84.649.4
Ghana683222422.00.70.222.9
Greece53819311.232.00.744.0
Grenada903014027.65.612.145.3
Guatemala85732625.914.30.740.9
Guinea1865744017.227.846.291.2
Guinea-Bissau1534620814.924.86.145.9
Guyana1103525621.18.82.632.5
Haiti1324718423.812.44.340.4
Honduras1444722426.15.18.039.2
Hong Kong SAR, China437817.55.30.122.9
Hungary1241227711.634.63.549.7
Iceland37261409.018.02.929.9
India
1583324324.420.717.862.8
Indonesia1375225918.110.83.232.2
Iran, Islamic Rep.1392034417.825.90.444.1
Iraq631331214.213.50.027.8
Ireland698012.312.11.325.7
Israel933323523.34.71.929.9
Italy1381526920.343.42.065.8
Jamaica1683636826.412.95.044.3
Japan1401433027.217.94.549.7
Jordan352515112.813.82.328.9
Kazakhstan18718815.911.21.628.6
Kenya1664130828.26.89.244.2
Kiribati10712023.48.50.031.8
Korea, Rep.251018714.213.40.327.9
Kosovo43331629.15.60.715.4
Kuwait1112980.012.40.012.4
Kyrgyz Republic127512106.219.57.733.4
Lao PDR1193436220.55.60.726.8
Latvia4972644.927.33.735.9
Lebanon39191806.124.10.030.2
Lesotho1013332413.10.02.916.0
Liberia423315118.35.42.926.6
Libya1161988920.810.50.331.6
Lithuania56111756.035.21.943.1
Luxembourg1523554.116.00.520.7
Macedonia, FYR26291196.30.02.08.2
Madagascar612318314.020.31.535.8
Malawi813517520.79.64.634.9
Malaysia361313319.315.61.436.3
Maldives1153041311.77.99.328.9
Mali157352709.634.35.649.5
Malta27713929.710.70.541.0
Marshall Islands96211280.011.852.964.8
Mauritania181376960.017.650.668.2
Mauritius13815210.610.37.328.2
Mexico118633424.128.21.453.7
Micronesia, Fed. Sts.94211280.07.952.059.9
Moldova95311819.630.60.240.4
Mongolia744119210.212.42.024.6
Montenegro86293207.212.80.920.9
Morocco78623225.222.71.749.6
Mozambique1293723030.94.52.137.5
Myanmar1073115526.60.022.348.9
Namibia1143731417.71.03.121.8
Nepal1263432617.211.33.031.5
Netherlands28912320.818.20.339.3
New Zealand23815229.93.11.734.6
Nicaragua1634220723.020.321.564.9
Niger1624127021.520.16.348.0
Nigeria1704795622.310.80.733.8
Norway1748324.815.90.040.7
Oman9146810.011.80.122.0
Pakistan
1664757718.015.11.534.7
Palau841114265.89.30.075.2
Panama1755241711.419.89.440.5
Papua New Guinea1163220722.011.78.342.1
Paraguay125283849.618.66.735.0
Peru73929323.111.02.336.4
Philippines1313619319.610.814.244.5
Poland1131828614.126.01.541.6
Portugal81827515.126.70.542.3
Puerto Rico (U.S.)1101621815.814.420.550.7
Qatar24410.011.30.011.3
Romania1343920010.331.51.142.9
Russian Federation5671778.036.76.150.7
Rwanda221711321.95.62.429.9
Samoa863722411.97.00.018.9
San Marino40195212.429.40.342.2
São Tomé and Príncipe1564242422.16.83.632.5
Saudi Arabia33722.112.40.014.5
Senegal1825964418.024.06.548.5
Serbia1616627911.623.02.236.8
Seychelles19277623.31.70.725.7
Sierra Leone1283335318.211.32.932.4
Singapore55824.917.64.727.1
Slovak Republic102202077.039.60.647.2
Slovenia541126012.918.21.432.5
Solomon Islands30348015.28.51.324.9
South Africa24720021.94.14.230.1
South Sudan92362187.119.22.428.7
Spain67816721.236.80.658.6
Sri Lanka171582101.016.937.255.1
St. Kitts and Nevis1453620332.211.38.451.9
St. Lucia45329725.85.63.134.6
St. Vincent and the Grenadines723610830.25.13.438.7
Sudan1084218013.819.23.136.1
Suriname502919927.90.00.027.9
Swaziland593311028.24.04.336.5
Sweden41412216.035.50.652.0
Switzerland1619639.217.82.129.1
Syrian Arab Republic1201933620.019.30.539.7
Taiwan, China581222112.619.03.435.0
Tajikistan178692240.028.557.586.0
Tanzania1414817620.418.06.444.9
Thailand702226422.54.03.229.8
Timor-Leste551827611.00.00.011.0
Togo172502709.327.112.949.4
Tonga513018222.95.61.129.6
Trinidad and Tobago973921021.65.81.829.1
Tunisia60814415.425.221.862.4
Turkey711122618.118.83.240.2
Uganda983120925.211.30.236.6
Ukraine1642839011.243.10.754.9
United Arab Emirates14120.014.10.814.9
United Kingdom14811021.610.61.734.0
United States641117527.99.98.446.3
Uruguay1463331023.615.62.741.9
Uzbekistan168412050.828.270.399.3
Vanuatu30311200.04.53.98.4
Venezuela, RB187717926.518.037.161.7
Vietnam1493287211.423.70.235.2
West Bank and Gaza623917016.20.00.316.5
Yemen, Rep.1294424820.111.31.432.7
Zambia68381831.210.43.615.1
Zimbabwe1424924220.85.19.435.3

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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