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Data tables

The table below displays the data from the Paying Taxes 2009 survey. To sort the table, click on each column header.

*Total Tax Rate as a percentage of commercial profits
  Rankings (181 total economies) Country tax data
Economy Ease of
paying taxes
Time
to comply
Tax
payments
Total Tax Rate*
(TTR)
Tax
payments
(payments/yr)
Time
to comply
(hrs/yr)
Total Tax Rate*
(TTR)
Vanuatu 20 94 31 1 31 120 0.084
Maldives 1 1 1 2 1 0 0.091
Qatar 2 1 3 3 1 36 0.113
United Arab Emirates 4 38 2 4 14 12 0.144
Kuwait 9 38 29 5 14 118 0.144
Saudi Arabia 7 38 14 6 14 79 0.145
Bahrain 15 82 3 7 25 36 0.150
Zambia 38 120 39 8 37 131 0.161
West Bank and Gaza 25 86 51 9 27 154 0.168
Botswana 17 57 43 10 19 140 0.171
Lesotho 54 66 128 11 21 324 0.180
Macedonia, FYR 27 127 11 12 40 75 0.184
São Tomé and Principe 60 120 83 13 37 224 0.189
Luxembourg 14 70 6 14 22 59 0.210
Oman 8 38 8 15 14 62 0.216
Mauritius 11 7 56 16 7 161 0.222
Cambodia 24 86 42 17 27 137 0.226
Hong Kong, China 3 4 15 18 4 80 0.242
Iraq 43 36 125 19 13 312 0.247
Namibia 96 120 142 20 37 375 0.253
Chile 41 26 126 21 10 316 0.259
Iceland 32 94 43 22 31 140 0.268
Tonga 31 76 57 23 23 164 0.275
Suriname 26 52 72 24 17 198 0.279
Singapore 5 6 18 25 5 84 0.279
Belize 53 127 50 26 40 147 0.282
Timor-Leste 75 44 168 27 15 640 0.283
Ireland 6 16 12 28 9 76 0.288
Pakistan 124 145 163 29 47 560 0.289
Switzerland 19 80 9 30 24 63 0.289
Denmark 13 16 41 31 9 135 0.299
Mongolia 79 134 76 32 42 204 0.303
Jordan 22 84 22 33 26 101 0.311
Ethiopia 37 62 71 34 20 198 0.311
Malawi 58 57 121 35 19 292 0.314
Sudan 67 134 62 36 42 180 0.316
Montenegro 139 177 141 37 89 372 0.318
Kiribati 10 7 31 38 7 120 0.318
Nigeria 120 116 175 39 35 938 0.322
Côte d'Ivoire 33 52 68 40 17 196 0.325
Ghana 65 105 83 41 33 224 0.327
Latvia 36 7 117 42 7 279 0.330
Trinidad and Tobago 51 127 26 43 40 114 0.331
Rwanda 56 111 54 44 34 160 0.337
Korea (South) 43 38 97 45 14 250 0.337
Lao PDR 113 111 163 46 34 560 0.337
Israel 77 105 89 47 33 230 0.339
St. Lucia 29 99 7 48 32 61 0.340
Serbia 126 172 117 49 66 279 0.340
Nepal 107 111 147 50 34 408 0.341
South Africa 23 16 73 51 9 200 0.342
Mozambique 88 120 89 52 37 230 0.343
Malaysia 21 33 49 53 12 145 0.345
Uganda 70 99 81 54 32 222 0.345
Bulgaria 94 52 167 55 17 616 0.349
El Salvador 124 154 127 56 53 320 0.349
Ecuador 69 10 165 57 8 600 0.349
Paraguay 102 116 130 58 35 328 0.350
United Kingdom 16 10 24 59 8 105 0.353
New Zealand 12 10 10 60 8 70 0.356
Dominican Republic 72 16 158 61 9 480 0.357
Liberia 59 99 53 62 32 157 0.358
Lebanon 45 57 62 63 19 180 0.360
Solomon Islands 47 105 15 64 33 80 0.363
Kazakhstan 49 16 111 65 9 271 0.364
Afghanistan 49 10 116 66 8 275 0.364
Guatemala 120 126 137 67 39 344 0.365
Armenia 150 149 176 68 50 958 0.366
Swaziland 52 105 23 69 33 104 0.366
Slovenia 78 70 101 70 22 260 0.367
Dominica 63 124 31 71 38 120 0.370
Indonesia 116 151 103 72 51 266 0.373
Brunei 35 44 48 73 15 144 0.374
Thailand 82 76 102 74 23 264 0.378
Georgia 110 92 145 75 30 387 0.386
Djibouti 61 116 26 76 35 114 0.387
Netherlands 30 16 62 77 9 180 0.391
Guyana 108 111 120 78 34 288 0.394
Bangladesh 90 66 123 79 21 302 0.395
Bhutan 82 57 115 80 19 274 0.398
Haiti 91 134 54 81 42 160 0.401
Vietnam 140 99 177 82 32 1050 0.401
Poland 142 127 151 83 40 418 0.402
Taiwan, China 100 76 136 84 23 340 0.404
Azerbaijan 102 76 143 85 23 375 0.411
Peru 85 16 152 86 9 424 0.412
Fiji 71 105 43 87 33 140 0.415
Norway 18 4 19 88 4 87 0.416
Papua New Guinea 87 105 66 89 33 193 0.417
Moldova 123 154 91 90 53 234 0.421
Niger 120 134 105 91 42 270 0.423
United States 46 26 65 92 10 187 0.423
St. Vincent and the Grenadines 76 119 28 93 36 116 0.426
Madagascar 92 82 93 94 25 238 0.428
Syria 99 62 134 95 20 336 0.435
Portugal 73 10 130 96 8 328 0.436
Bosnia and Herzegovina 154 151 154 97 51 428 0.441
Iran 104 70 137 98 22 344 0.442
Burkina Faso 132 142 105 99 45 270 0.446
Morocco 119 89 140 100 28 358 0.446
Gabon 101 84 113 101 26 272 0.447
Tanzania 109 148 60 102 48 172 0.451
Grenada 74 92 43 103 30 140 0.453
Croatia 148 172 105 104 66 270 0.454
Canada 28 16 30 105 9 119 0.454
Turkey 68 44 82 106 15 222 0.455
Guinea-Bissau 117 143 78 107 46 208 0.459
Senegal 170 166 169 108 59 666 0.460
Egypt 144 91 171 109 29 711 0.461
Lithuania 57 44 58 110 15 166 0.464
Seychelles 40 49 12 111 16 76 0.466
Antigua and Barbuda 136 162 77 112 56 207 0.468
Bahamas 39 52 5 113 17 58 0.470
Samoa 151 134 152 114 42 424 0.472
Slovakia 126 94 129 115 31 325 0.474
Greece 62 26 83 116 10 224 0.474
Finland 97 62 104 117 20 269 0.478
Yemen 138 140 96 118 44 248 0.478
Romania 146 181 74 119 113 202 0.480
Togo 147 154 105 120 53 270 0.482
Czech Republic 118 33 174 121 12 930 0.486
Estonia 34 26 17 122 10 81 0.486
Russia 134 70 155 123 22 448 0.487
Comoros 55 62 20 124 20 100 0.488
Honduras 137 145 83 125 47 224 0.493
Guinea 168 162 149 126 56 416 0.499
Australia 48 33 25 127 12 107 0.503
Germany 80 49 68 128 16 196 0.505
Albania 143 140 95 129 44 244 0.505
Panama 172 166 159 130 59 482 0.506
Philippines 129 145 67 131 47 194 0.508
Kenya 158 131 150 132 41 417 0.509
Jamaica 173 175 148 133 72 414 0.513
Cameroon 171 131 180 134 41 1400 0.514
Mali 156 165 105 135 58 270 0.514
Mexico 149 86 162 136 27 548 0.515
St. Kitts and Nevis 95 80 60 137 24 172 0.527
Angola 130 94 113 138 31 272 0.532
Cape Verde 115 164 20 139 57 100 0.540
Sweden 42 3 34 140 2 122 0.545
Austria 93 70 59 141 22 170 0.545
Japan 112 36 139 142 13 355 0.554
Costa Rica 152 139 119 143 43 282 0.557
Venezuela 177 174 173 144 70 864 0.566
Hungary 111 38 132 145 14 330 0.575
Belgium 64 30 52 146 11 156 0.581
Ukraine 180 178 172 147 99 848 0.584
Uruguay 167 154 134 148 53 336 0.585
Micronesia 81 66 36 149 21 128 0.587
Tunisia 106 70 88 150 22 228 0.591
Equatorial Guinea 161 143 122 151 46 296 0.595
Spain 84 10 91 152 8 234 0.602
Chad 130 158 34 153 54 122 0.605
Kyrgyz Republic 155 176 74 154 75 202 0.614
Nicaragua 162 171 94 155 64 240 0.632
Zimbabwe 157 153 98 156 52 256 0.637
Sri Lanka 164 170 98 157 62 256 0.637
Puerto Rico 98 49 80 158 16 218 0.647
Marshall Islands 88 66 36 159 21 128 0.649
France 66 30 40 160 11 132 0.654
Congo, Rep. 179 169 166 161 61 606 0.655
Brazil 145 30 181 162 11 2600 0.694
India 169 168 111 163 60 271 0.715
Palau 86 57 36 164 19 128 0.730
Benin 165 161 105 165 55 270 0.732
Italy 128 44 133 166 15 334 0.733
Algeria 166 111 156 167 34 451 0.742
Bolivia 176 131 178 168 41 1080 0.781
Colombia 141 94 98 169 31 256 0.784
China 132 16 160 170 9 504 0.799
Eritrea 105 56 79 171 18 216 0.845
Tajikistan 159 158 83 172 54 224 0.855
Uzbekistan 162 179 68 173 106 196 0.906
Mauritania 174 124 170 174 38 696 0.987
Argentina 134 16 157 175 9 453 1.081
Belarus 181 180 179 176 112 1188 1.175
Central African Republic 178 158 160 177 54 504 2.038
Congo, Dem. Rep. 153 99 124 178 32 308 2.298
Sierra Leone 160 89 146 179 28 399 2.335
Burundi 114 99 43 180 32 140 2.787
Gambia 175 149 144 181 50 376 2.924