Economy > Entrepreneurship > Paying Taxes > Index ranking: Countries Compared

DEFINITION: Doing Business records the tax that a medium-size company must pay or withhold in a given year, as well as measures of the administrative burden in paying taxes. Taxes are measured at all levels of government and include the corporate income tax, the personal income tax withheld by the company, the value added tax or sales tax, property taxes, property transfer taxes, the dividend tax, the capital gains tax, the financial transactions tax, waste collection taxes and vehicle and road taxes. To measure the tax paid by a standardized business and the complexity of a countryâ€™s tax law, a case study is prepared with a set of financial statements and assumptions about transactions made over the year. Experts in each country compute the taxes owed for their jurisdiction based on the standardized case facts. Information on the frequency of filing, audits and other costs of compliance is also compiled. The project is developed and implemented in cooperation with PricewaterhouseCoopers. NOTE: This is a ranking derived from several indicators, 1 being the best (ranked first). The higher the number on this graph, the lower their overall ranking. Invert this graph by clicking on 'Amount' at the top. Consult source for details on methodology.

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Totals

#	COUNTRY	AMOUNT	DATE
1	BelarusBelarus	154	2005
2	MauritaniaMauritania	153	2005
3	Congo, Republic of theCongo, Republic of the	152	2005
4	UkraineUkraine	151	2005
5	Central African RepublicCentral Africa	150	2005
6	AlgeriaAlgeria	149	2005
7	ColombiaColombia	148	2005
8	ArmeniaArmenia	147	2005
9	BoliviaBolivia	146	2005
10	VenezuelaVenezuela	145	2005
11	UruguayUruguay	144	2005
12	ArgentinaArgentina	143	2005
13	CameroonCameroon	142	2005
14	JamaicaJamaica	141	2005
15	BrazilBrazil	140	2005
16	GuineaGuinea	139	2005
17	MalawiMalawi	138	2005
18	SenegalSenegal	137	2005
19	BeninBenin	136	2005
20	KyrgyzstanKyrgyzstan	135	2005
21	UzbekistanUzbekistan	134	2005
22	PeruPeru	133	2005
23	AlbaniaAlbania	132	2005
24	GeorgiaGeorgia	131	2005
25	NicaraguaNicaragua	130	2005
26	Costa RicaCosta Rica	129	2005
27	Democratic Republic of the CongoCongo, DR.	128	2005
28	PakistanPakistan	127	2005
29	MoroccoMorocco	126	2005
30	GuatemalaGuatemala	125	2005
31	Dominican RepublicDominican Rep.	124	2005
32	Cote d'IvoireCote d'Ivoire	123	2005
33	TogoTogo	122	2005
34	MadagascarMadagascar	121	2005
35	NetherlandsNetherlands	120	2005
36	ChinaChina	119	2005
37	IndonesiaIndonesia	118	2005
38	Sri LankaSri Lanka	117	2005
39	RomaniaRomania	116	2005
40	Sierra LeoneSierra Leone	115	2005
41	TanzaniaTanzania	114	2005
	Former Spanish colonies averageFormer Spanish colonies average (profile)	113.89	2005
42	HondurasHonduras	113	2005
43	YemenYemen	112	2005
44	BurundiBurundi	111	2005
45	AzerbaijanAzerbaijan	110	2005
46	ZimbabweZimbabwe	109	2005
47	MaliMali	108	2005
48	VietnamVietnam	107	2005
49	PolandPoland	106	2005
50	NigerNiger	105	2005
51	ChadChad	104	2005
	Former French colonies averageFormer French colonies average (profile)	103.83	2005
52	IndiaIndia	103	2005
53	ItalyItaly	102	2005
54	MongoliaMongolia	101	2005
	Eastern Europe averageEastern Europe average (profile)	100.65	2005
55	KenyaKenya	100	2005
56	RwandaRwanda	99	2005
	Former Soviet republics averageFormer Soviet republics average (profile)	98.69	2005
57	HungaryHungary	98	2005
58	IsraelIsrael	97	2005
59	West BankWest Bank	96	2005
60	MexicoMexico	95	2005
61	Burkina FasoBurkina Faso	94	2005
	Emerging markets averageEmerging markets average (profile)	94	2005
62	PanamaPanama	93	2005
	Religious countries averageReligious countries average (profile)	92.19	2005
63	BangladeshBangladesh	92	2005
64	NigeriaNigeria	91	2005
65	GhanaGhana	90	2005
66	MoldovaMoldova	89	2005
67	MozambiqueMozambique	88	2005
68	EgyptEgypt	87	2005
69	EcuadorEcuador	86	2005
70	CroatiaCroatia	85	2005
71	South AfricaSouth Africa	84	2005
72	LatviaLatvia	83	2005
73	El SalvadorEl Salvador	82	2005
74	United KingdomUnited Kingdom	81	2005
75	PhilippinesPhilippines	80	2005
76	AngolaAngola	79	2005
	South and Central Asia averageSouth and Central Asia average (profile)	78.55	2005
77	BulgariaBulgaria	78	2005
78	SloveniaSlovenia	77	2005
79	EritreaEritrea	76	2005
	South Asia averageSouth Asia average (profile)	75.6	2005
80	HaitiHaiti	75	2005
81	Serbia and MontenegroSerbia+	74	2005
82	Sao Tome and PrincipeSoa Tome+	73	2005
83	AustriaAustria	72	2005
84	ParaguayParaguay	71	2005
85	Czech RepublicCzech Republic	70	2005
86	SlovakiaSlovakia	69	2005
87	FinlandFinland	68	2005
	NATO countries averageNATO average (profile)	67.77	2005
88	GreeceGreece	67	2005
	European Union averageEuropean Union average (profile)	66.2	2005
89	TurkeyTurkey	66	2005
90	GuyanaGuyana	65	2005
91	TunisiaTunisia	64	2005
92	ChileChile	63	2005
	Non-religious countries averageNon-religious countries average (profile)	62.69	2005
93	LesothoLesotho	62	2005
94	DenmarkDenmark	61	2005
95	Papua New GuineaPapua NG	60	2005
	Eurozone averageEurozone average (profile)	59.4	2005
96	BotswanaBotswana	59	2005
97	UgandaUganda	57	2005
	OPEC countries averageOPEC countries average (profile)	56.56	2005
98	IcelandIceland	56	2005
99	East TimorEast Timor	55	2005
100	GermanyGermany	54	2005
	High income OECD countries averageHigh income OECD countries average (profile)	53.3	2005
101	SamoaSamoa	53	2005
	Middle Eastern and North Africa averageMiddle Eastern and North Africa average (profile)	52.27	2005
102	RussiaRussia	52	2005
	Group of 7 countries (G7) averageGroup of 7 countries (G7) average (profile)	52	2005
103	NepalNepal	51	2005
104	JapanJapan	50	2005
105	BhutanBhutan	49	2005
106	KazakhstanKazakhstan	48	2005
107	PortugalPortugal	47	2005
108	Bosnia and HerzegovinaBosnia and Herzegovina	46	2005
	East Asia and Pacific averageEast Asia and Pacific average (profile)	45.4	2005
109	ZambiaZambia	45	2005
110	South KoreaSouth Korea	44	2005
111	LebanonLebanon	43	2005
112	SyriaSyria	42	2005
113	FijiFiji	41	2005
114	NorwayNorway	40	2005
115	Marshall IslandsMarshall Isl.	39	2005
116	SwedenSweden	38	2005
117	Puerto RicoPuerto Rico	37	2005
118	LaosLaos	36	2005
119	FranceFrance	35	2005
120	ThailandThailand	34	2005
121	BelgiumBelgium	33	2005
122	TaiwanTaiwan	32	2005
123	LithuaniaLithuania	31	2005
124	United StatesUnited States	30	2005
125	VanuatuVanuatu	29	2005
126	NamibiaNamibia	28	2005
127	PalauPalau	27	2005
128	EthiopiaEthiopia	26	2005
129	SpainSpain	25	2005
130	CambodiaCambodia	24	2005
131	IranIran	23	2005
132	Solomon IslandsSolomon Islands	22	2005
133	IrelandIreland	21	2005
134	MauritiusMauritius	20	2005
135	MalaysiaMalaysia	19	2005
136	EstoniaEstonia	18	2005
137	TongaTonga	17	2005
138	New ZealandNew Zealand	16	2005
139	JordanJordan	15	2005
140	AustraliaAustralia	14	2005
141	SwitzerlandSwitzerland	13	2005
142	CanadaCanada	12	2005
143	Federated States of MicronesiaMicronesia	11	2005
144	KiribatiKiribati	10	2005
145	SingaporeSingapore	9	2005
146	KuwaitKuwait	8	2005
147	AfghanistanAfghanistan	7	2005
148	United Arab EmiratesUAE	6	2005
149	Saudi ArabiaSaudi Arabia	5	2005
150	OmanOman	4	2005
151	IraqIraq	3	2005
152	Hong KongHong Kong	2	2005
153	MaldivesMaldives	1	2005

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