Tax Authority Index

Tax burden by country

Two datasets, two definitions — never mixed. The headline list is general government total tax revenue (OECD Revenue Statistics Global). The second is central government only (IMF GFS via World Bank) for countries the OECD set doesn’t cover — the two are not comparable with each other.

General government, % of GDP (OECD Revenue Statistics Global) — 2022

1. 🇫🇷 France
46.1%
2. 🇳🇴 Norway
44.3%
3. 🇦🇹 Austria
43.1%
4. 🇫🇮 Finland
43.0%
5. 🇮🇹 Italy
42.9%
6. 🇧🇪 Belgium
42.4%
7. 🇩🇰 Denmark
41.9%
8. 🇸🇪 Sweden
41.3%
9. 🇬🇷 Greece
41.0%
10. 🇩🇪 Germany
39.3%
11. 🇱🇺 Luxembourg
38.6%
12. 🇳🇱 Netherlands
38.0%
13. 🇪🇸 Spain
37.5%
14. 🇸🇮 Slovenia
37.4%
15. 🇵🇹 Portugal
36.4%
16. 🇬🇧 United Kingdom
35.3%
17. 🇵🇱 Poland
35.2%
18. 🇮🇸 Iceland
34.9%
19. 🇸🇰 Slovak Republic
34.8%
20. 🇨🇿 Czechia
33.9%
21. 🇳🇿 New Zealand
33.8%
22. 🇧🇷 Brazil
33.3%
23. 🇨🇦 Canada
33.2%
24. 🇭🇺 Hungary
33.2%
25. 🇮🇱 Israel
32.9%
26. 🇪🇪 Estonia
32.8%
27. 🇺🇦 Ukraine
32.3%
28. 🇰🇷 Korea, Rep.
32.0%
29. 🇱🇹 Lithuania
31.9%
30. 🇧🇬 Bulgaria
31.1%
31. 🇧🇧 Barbados
30.5%
32. 🇱🇻 Latvia
30.2%
33. 🇦🇷 Argentina
29.6%
34. 🇲🇹 Malta
29.4%
35. 🇯🇲 Jamaica
29.3%
36. 🇳🇷 Naoero
29.2%
37. 🇳🇮 Nicaragua
27.8%
38. 🇺🇸 United States
27.7%
39. 🇨🇭 Switzerland
27.2%
40. 🇺🇾 Uruguay
26.6%
41. 🇼🇸 Samoa
26.4%
42. 🇲🇭 Marshall Islands
26.1%
43. 🇨🇷 Costa Rica
25.5%
44. 🇲🇳 Mongolia
24.6%
45. 🇬🇪 Georgia
24.1%
46. 🇨🇱 Chile
23.9%
47. 🇧🇴 Bolivia
23.7%
48. 🇹🇹 Trinidad and Tobago
23.7%
49. 🇸🇻 El Salvador
22.9%
50. 🇦🇲 Armenia
22.7%
51. 🇱🇮 Liechtenstein
22.2%
52. 🇧🇿 Belize
22.1%
53. 🇨🇰 Cook Islands
22.1%
54. 🇰🇬 Kyrgyz Republic
22.0%
55. 🇭🇳 Honduras
21.4%
56. 🇮🇪 Ireland
20.9%
57. 🇪🇨 Ecuador
20.9%
58. 🇹🇷 Turkiye
20.8%
59. 🇰🇮 Kiribati
20.5%
60. 🇲🇻 Maldives
20.4%
61. 🇨🇳 China
20.1%
62. 🇹🇱 Timor-Leste
19.8%
63. 🇰🇿 Kazakhstan
19.8%
64. 🇨🇴 Colombia
19.7%
65. 🇦🇿 Azerbaijan
19.6%
66. 🇧🇸 Bahamas, The
19.6%
67. 🇵🇪 Peru
19.2%
68. 🇦🇬 Antigua and Barbuda
19.1%
69. 🇻🇳 Viet Nam
19.0%
70. 🇸🇧 Solomon Islands
18.6%
71. 🇱🇨 St. Lucia
18.4%
72. 🇵🇭 Philippines
18.4%
73. 🇨🇺 Cuba
18.3%
74. 🇫🇯 Fiji
17.9%
75. 🇲🇽 Mexico
16.9%
76. 🇹🇭 Thailand
16.7%
77. 🇻🇺 Vanuatu
16.1%
78. 🇹🇰 Tokelau
16.0%
79. 🇵🇬 Papua New Guinea
14.8%
80. 🇰🇭 Cambodia
14.7%
81. 🇵🇾 Paraguay
14.7%
82. 🇬🇹 Guatemala
14.4%
83. 🇭🇰 Hong Kong SAR, China
14.1%
84. 🇩🇴 Dominican Republic
13.9%
85. 🇵🇦 Panama
13.1%
86. 🇲🇾 Malaysia
12.2%
87. 🇸🇬 Singapore
12.1%
88. 🇮🇩 Indonesia
12.1%
89. 🇧🇹 Bhutan
11.3%
90. 🇬🇾 Guyana
10.6%
91. 🇱🇦 Lao PDR
10.3%
92. 🇵🇰 Pakistan
10.0%
93. 🇧🇩 Bangladesh
7.5%
94. 🇱🇰 Sri Lanka
7.4%

Reported for another year

37 jurisdictions' most recent OECD general-government observation falls outside the 2022 cohort ranked above, so they are listed here unranked, each with its own year, rather than compared against a different vintage.

Biggest risers, 2000 → 2022

Country2000LatestChange
🇳🇮 Nicaragua14.3%27.8%+13.4pp
🇰🇷 Korea, Rep.20.9%32.0%+11.1pp
🇦🇷 Argentina19.2%29.6%+10.4pp
🇰🇬 Kyrgyz Republic11.7%22.0%+10.4pp
🇬🇪 Georgia14.4%24.1%+9.7pp
🇪🇨 Ecuador11.6%20.9%+9.3pp
🇸🇻 El Salvador14.2%22.9%+8.7pp
🇧🇿 Belize14.1%22.1%+8.0pp
🇬🇷 Greece33.4%41.0%+7.6pp
🇧🇸 Bahamas, The12.2%19.6%+7.4pp
🇦🇬 Antigua and Barbuda12.0%19.1%+7.2pp
🇯🇲 Jamaica22.2%29.3%+7.1pp

Biggest fallers, 2000 → 2022

Country2000LatestChange
🇨🇺 Cuba37.2%18.3%-18.9pp
🇮🇪 Ireland30.8%20.9%-9.8pp
🇸🇪 Sweden50.0%41.3%-8.7pp
🇭🇺 Hungary38.5%33.2%-5.4pp
🇬🇾 Guyana15.7%10.6%-5.1pp
🇩🇰 Denmark46.9%41.9%-5.0pp
🇸🇬 Singapore15.2%12.1%-3.1pp
🇧🇬 Bulgaria34.0%31.1%-2.9pp
🇫🇮 Finland45.8%43.0%-2.7pp
🇹🇷 Turkiye23.5%20.8%-2.7pp
🇵🇦 Panama15.5%13.1%-2.4pp
🇲🇾 Malaysia14.1%12.2%-1.9pp

24 jurisdictions have a year-2000 figure but their latest observation falls in a different year from the 2022 cohort above, so they are not compared here.

Highest headline statutory rates

Headline rates as stated by PwC Worldwide Tax Summaries territory overviews. Territories whose statement resolves to a single number are ranked below; where it does not, the full wording is reproduced on this page too, not just on each country page. Statutory rates are round numbers, so most of them tie: tied values share the same rank number rather than being handed a false order by alphabet.

Personal income tax (headline)

#CountryRate
1🇦🇹 Austria55%
2🇧🇪 Belgium50%
2🇮🇱 Israel50%
2🇸🇮 Slovenia50%
5🇳🇱 Netherlands49.5%
6🇦🇺 Australia45%
6🇨🇳 China45%
6🇫🇷 France45%
6🇩🇪 Germany45%
6🇯🇵 Japan45%
6🇰🇷 Korea, Rep.45%
6🇿🇦 South Africa45%
6🇬🇧 United Kingdom45%
14🇮🇹 Italy43%
15🇱🇺 Luxembourg42%
15🇵🇬 Papua New Guinea42%
17🇨🇱 Chile40%
17🇨🇩 Congo, Dem. Rep.40%
17🇨🇬 Congo, Rep.40%
17🇮🇪 Ireland40%
17🇲🇷 Mauritania40%
17🇳🇨 New Caledonia40%
17🇹🇳 Tunisia40%
17🇹🇷 Turkiye40%
17🇺🇬 Uganda40%

Stated as text, not a single number

27 of 144 territories state this rate in words rather than as a single number.

  • 🇧🇦 Bosnia and Herzegovina: "FBiH: 10; Republika Srpska: 8; Brčko District: 10"
  • 🇨🇦 Canada: "Federal top rate: 33%. Provincial/territorial top rates range from 11.5% to 21.8%."
  • 🇨🇷 Costa Rica: "Self-employed: 25; Employed: 25"
  • 🇩🇰 Denmark: "Up to 57% (60.5% including labour market tax)"
  • 🇫🇮 Finland: "Residents: Progressive tax rates up to approximately 52%; Non-residents: 35%"
  • 🇬🇭 Ghana: "Residents: 35; Non-residents: 25"
  • 🇬🇮 Gibraltar: "Lower of the Allowances Based system (14% - 39%) and Gross Income Based system (6% - 28%). Maximum effective tax rate of 25%."
  • 🇬🇷 Greece: "Marginal rate is 44%"
  • 🇮🇳 India: "New personal tax regime: 39% (i.e. 30% + 25% surcharge + 4% health and education cess); Old tax regime: 42.744% (i.e. 30% + 37% surcharge + 4% health and education cess)"
  • 🇱🇦 Lao PDR: "Progressive rate range from 0 - 25"
  • 🇱🇷 Liberia: "Resident: 25; Non-resident: 20"
  • 🇲🇾 Malaysia: "Residents: 30; Non-residents: 30"
  • 🇲🇽 Mexico: "Residents: Taxed at progressive rates up to 35%. Non-residents: Varies depending on type of income. For salaries, progressive rates up to 30%."
  • 🇲🇳 Mongolia: "Residents: 20; Non-residents: 20"
  • 🇲🇿 Mozambique: "Residents: 32; Non-residents: 20."
  • 🇳🇮 Nicaragua: "Residents: 30; Non-residents: 20"
  • 🇵🇰 Pakistan: "For salaried individuals: 35; For non-salaried individuals: 45*; * Surcharge may also be applicable. See Taxes on personal income section for details."
  • 🇵🇹 Portugal: "Residents: 48% plus solidarity surtax of 2.5% on the taxable income exceeding EUR 80,000 and 5% on the amount of taxable income exceeding EUR 250,000. Special tax rates may apply on certain types of income. Non-residents: As a rule, 25% for employment / self-employment and pension income from a Portuguese source."
  • 🇸🇳 Senegal: "PIT rate is progressive, and the maximum is 43%."
  • 🇪🇸 Spain: "Residents: 47 (*); Non-residents: 24 (**) (*) This is the maximum progressive scale of withholdings rate (final taxation will vary depending on the autonomous region where the taxpayer is resident; in some of them, the headline PIT rate reaches 54%)."
  • 🇸🇪 Sweden: "Residents: 20, plus municipal tax; Non-residents: 22.5"
  • 🇨🇭 Switzerland: "Federal: 11.5%. Cantonal and communal PIT rate varies per canton and is added to the federal PIT rate, resulting in an overall PIT max rate between 21.9% and 43.2% at the capital of a specific Swiss canton."
  • 🇹🇼 Taiwan: "Residents: 40; Non-residents: 18/20/21 depending on the nature of income"
  • 🇹🇿 Tanzania: "Residents: 30; Non-residents employment income only: 15; Non-residents total income: 30"
  • 🇺🇾 Uruguay: "Residents: 36; Non-residents: 12"
  • 🇺🇿 Uzbekistan: "Residents: 12; Non-residents: 12"
  • 🇻🇳 Viet Nam: "Resident: Progressive rates up to 35% for employment income; Non-resident: A flat tax rate of 20% for employment income; See Vietnam's Individual tax summary for rates for non-employment income."

Recorded as "NA", not ranked

9 of 144 territories record this as "NA", which PwC's key defines as Not Applicable (the territory does not have the indicated tax). The wording is reproduced as written rather than ranked as a 0% rate.

Corporate income tax (headline)

#CountryRate
1🇵🇷 Puerto Rico (US)37.5%
2🇦🇷 Argentina35%
2🇹🇩 Chad35%
2🇨🇴 Colombia35%
2🇲🇹 Malta35%
2🇲🇦 Morocco35%
7🇧🇷 Brazil34%
7🇻🇪 Venezuela, RB34%
9🇨🇲 Cameroon33%
10🇲🇿 Mozambique32%
11🇳🇦 Namibia31%
12🇦🇺 Australia30%
12🇨🇩 Congo, Dem. Rep.30%
12🇨🇷 Costa Rica30%
12🇸🇻 El Salvador30%
12🇪🇹 Ethiopia30%
12🇬🇦 Gabon30%
12🇲🇽 Mexico30%
12🇳🇨 New Caledonia30%
12🇳🇮 Nicaragua30%
12🇸🇳 Senegal30%
12🇱🇨 St. Lucia30%
12🇹🇿 Tanzania30%
12🇹🇹 Trinidad and Tobago30%
12🇺🇬 Uganda30%

Stated as text, not a single number

19 of 144 territories state this rate in words rather than as a single number.

  • 🇧🇭 Bahrain: "46 for oil corp.'s; 0 for other corp.'s; Note that 15% DMTT may apply."
  • 🇧🇩 Bangladesh: "AY 2026/27 to AY 2030/31: 25% or 22.5% for publicly traded companies (less than 10% of paid-up capital) (with exceptions); 22.5% or 20% for publicly traded companies (equal to or more than 10% of paid-up capital) (with exceptions); 27.5% or 25% for non-publicly traded companies (with exceptions);"
  • 🇨🇦 Canada: "Federal CIT: 15%. Provincial and territorial CITs range from 8% to 15% and are not deductible for federal CIT purposes."
  • 🇩🇪 Germany: "Corporate income tax/solidarity surcharge: 15.825%; Trade tax: From 8.75% to 20.3%, depending upon the location of the business establishment."
  • 🇬🇹 Guatemala: "System on earnings: 25% on net income; Simplified optional system: 7% on gross income"
  • 🇭🇰 Hong Kong SAR, China: "Corporations: 16.5; Unincorporated businesses: 15"
  • 🇮🇳 India: "Domestic companies: 1. 25% or 30% (plus applicable surcharge and cess) depending on turnover. 2. 15% or 22% (plus applicable surcharge and cess) subject to certain conditions."
  • 🇮🇪 Ireland: "Trading: 12.5; Non-trading: 25"
  • 🇮🇲 Isle of Man: "Corporate: 0; Banks and Retail businesses with priofits over £500,000: 10; Income from real estate and petroleum extraction activities: 20;"
  • 🇯🇲 Jamaica: "Regulated company: 33⅓; Building society: 30; Life assurance company: 25;"
  • 🇯🇴 Jordan: "Banks: 35%; Telecommunications companies, insurance companies, financial intermediaries, mining companies, and electricity generation and distribution companies: 24%; All other activities: 20%."
  • 🇰🇪 Kenya: "Resident corp.: 30; Foreign corp.: 30"
  • 🇰🇼 Kuwait: "A flat rate of 15%"
  • 🇱🇦 Lao PDR: "The standard corporate income tax rate for enterprises is 20. For legal entities within multinational groups, if the actual tax rate paid by such a legal entity is less than 15 based on international tax rules, they must pay the minimum domestic profit tax in addition to the full amount."
  • 🇳🇬 Nigeria: "30 for large companies; 0 for small companies"
  • 🇵🇬 Papua New Guinea: "Resident: 30; Non-resident: 30"
  • 🇨🇭 Switzerland: "Federal CIT: 8.5% on profit after tax (7.83% on profit before tax). Cantonal and communal CITs are added to federal CIT, resulting in an overall effective tax rate between 11.66% and 20.54%, depending on the company’s location of corporate residence in Switzerland."
  • 🇺🇦 Ukraine: "General tax rate: 18%; Financial institutions (except insurance companies) for periods starting 1 January 2025: 25%; Banks (for 2026): 50%"
  • 🇺🇸 United States: "Federal CIT: 21%. State CITs range from 2% to 11.5% (although some states impose no CIT) and are deductible expenses for federal CIT purposes."

Recorded as "NA", not ranked

2 of 144 territories record this as "NA", which PwC's key defines as Not Applicable (the territory does not have the indicated tax). The wording is reproduced as written rather than ranked as a 0% rate.

Most VAT-reliant tax systems — 2022

Value added tax revenue as % of GDP, general government — where consumption carries the system.

#CountryVAT, % of GDP
1🇨🇰 Cook Islands11.5%
2🇼🇸 Samoa11.0%
3🇰🇬 Kyrgyz Republic10.5%
4🇬🇪 Georgia10.4%
5🇲🇻 Maldives10.3%
6🇭🇺 Hungary10.3%
7🇳🇿 New Zealand10.0%
8🇵🇹 Portugal9.4%
9🇯🇲 Jamaica9.4%
10🇨🇱 Chile9.3%
11🇫🇮 Finland9.3%
12🇱🇻 Latvia9.3%
13🇸🇪 Sweden9.2%
14🇩🇰 Denmark9.2%
15🇧🇸 Bahamas, The9.2%
16🇪🇪 Estonia9.1%
17🇧🇬 Bulgaria9.1%
18🇸🇻 El Salvador9.1%
19🇰🇮 Kiribati9.0%
20🇺🇦 Ukraine9.0%
21🇧🇧 Barbados8.6%
22🇱🇹 Lithuania8.4%
23🇮🇸 Iceland8.3%
24🇸🇮 Slovenia8.2%
25🇻🇺 Vanuatu8.1%

8 jurisdictions in the 2022 cohort report 0 for this category, not a missing value: Bhutan, Cuba, Malaysia, Marshall Islands, Naoero, Solomon Islands, Tokelau, United States. The United States' zero is the single most meaningful value on this page — the USA has no federal VAT — and it renders here exactly like every other reported value.

Reported for another year

37 jurisdictions' most recent VAT observation falls outside the 2022 cohort ranked above, so they are listed here unranked, each with its own year.

Central government only, % of GDP (World Bank / IMF GFS) — 2024

Narrower definition — excludes state/local taxes and most social security. Shown only for countries without OECD coverage.

#CountryTax revenue, % GDP (central govt)
1🇲🇴 Macao SAR, China27.4%
2🇨🇾 Cyprus23.9%
3🇲🇿 Mozambique21.8%
4🇧🇦 Bosnia and Herzegovina20.2%
5🇿🇲 Zambia18.8%
6🇲🇰 North Macedonia18.8%
7🇦🇱 Albania18.0%
8🇷🇴 Romania16.2%
9🇦🇩 Andorra15.6%
10🇧🇾 Belarus13.0%
11🇹🇿 Tanzania12.7%
12🇱🇧 Lebanon11.1%
13🇷🇺 Russian Federation10.9%
14🇹🇯 Tajikistan10.7%
15🇬🇼 Guinea-Bissau8.3%
16🇸🇦 Saudi Arabia8.1%
17🇦🇴 Angola7.6%
18🇪🇹 Ethiopia3.4%
19🇸🇴 Somalia, Fed. Rep.2.2%
20🇦🇪 United Arab Emirates0.6%

Reported for another year

20 jurisdictions' most recent central-government observation falls outside the 2024 cohort ranked above, so they are listed here unranked, each with its own year.