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)

1. 🇫🇷 France (2022)
46.1%
2. 🇳🇴 Norway (2022)
44.3%
3. 🇦🇹 Austria (2022)
43.1%
4. 🇫🇮 Finland (2022)
43.0%
5. 🇮🇹 Italy (2022)
42.9%
6. 🇧🇪 Belgium (2022)
42.4%
7. 🇩🇰 Denmark (2022)
41.9%
8. 🇸🇪 Sweden (2022)
41.3%
9. 🇬🇷 Greece (2022)
41.0%
10. 🇩🇪 Germany (2022)
39.3%
11. 🇱🇺 Luxembourg (2022)
38.6%
12. 🇳🇱 Netherlands (2022)
38.0%
13. 🇪🇸 Spain (2022)
37.5%
14. 🇸🇮 Slovenia (2022)
37.4%
15. 🇵🇹 Portugal (2022)
36.4%
16. 🇭🇷 Croatia (2021)
35.5%
17. 🇬🇧 United Kingdom (2022)
35.3%
18. 🇵🇱 Poland (2022)
35.2%
19. 🇮🇸 Iceland (2022)
34.9%
20. 🇸🇰 Slovak Republic (2022)
34.8%
21. 🇯🇵 Japan (2021)
34.1%
22. 🇨🇿 Czechia (2022)
33.9%
23. 🇳🇿 New Zealand (2022)
33.8%
24. 🇧🇷 Brazil (2022)
33.3%
25. 🇨🇦 Canada (2022)
33.2%
26. 🇭🇺 Hungary (2022)
33.2%
27. 🇮🇱 Israel (2022)
32.9%
28. 🇪🇪 Estonia (2022)
32.8%
29. 🇹🇳 Tunisia (2021)
32.5%
30. 🇺🇦 Ukraine (2022)
32.3%
31. 🇰🇷 Korea, Rep. (2022)
32.0%
32. 🇱🇹 Lithuania (2022)
31.9%
33. 🇧🇬 Bulgaria (2022)
31.1%
34. 🇧🇧 Barbados (2022)
30.5%
35. 🇱🇻 Latvia (2022)
30.2%
36. 🇦🇷 Argentina (2022)
29.6%
37. 🇦🇺 Australia (2021)
29.5%
38. 🇲🇹 Malta (2022)
29.4%
39. 🇯🇲 Jamaica (2022)
29.3%
40. 🇳🇷 Naoero (2022)
29.2%
41. 🇸🇨 Seychelles (2021)
27.9%
42. 🇳🇮 Nicaragua (2022)
27.8%
43. 🇺🇸 United States (2022)
27.7%
44. 🇨🇭 Switzerland (2022)
27.2%
45. 🇲🇦 Morocco (2021)
27.1%
46. 🇿🇦 South Africa (2021)
27.0%
47. 🇺🇾 Uruguay (2022)
26.6%
48. 🇼🇸 Samoa (2022)
26.4%
49. 🇲🇭 Marshall Islands (2022)
26.1%
50. 🇨🇷 Costa Rica (2022)
25.5%
51. 🇲🇳 Mongolia (2022)
24.6%
52. 🇬🇪 Georgia (2022)
24.1%
53. 🇨🇱 Chile (2022)
23.9%
54. 🇧🇴 Bolivia (2022)
23.7%
55. 🇹🇹 Trinidad and Tobago (2022)
23.7%
56. 🇸🇻 El Salvador (2022)
22.9%
57. 🇦🇲 Armenia (2022)
22.7%
58. 🇱🇮 Liechtenstein (2022)
22.2%
59. 🇧🇿 Belize (2022)
22.1%
60. 🇰🇬 Kyrgyz Republic (2022)
22.0%
61. 🇭🇳 Honduras (2022)
21.4%
62. 🇮🇪 Ireland (2022)
20.9%
63. 🇪🇨 Ecuador (2022)
20.9%
64. 🇹🇷 Turkiye (2022)
20.8%
65. 🇱🇸 Lesotho (2021)
20.7%
66. 🇰🇮 Kiribati (2022)
20.5%
67. 🇲🇻 Maldives (2022)
20.4%
68. 🇨🇳 China (2022)
20.1%
69. 🇲🇺 Mauritius (2021)
20.0%
70. 🇹🇱 Timor-Leste (2022)
19.8%
71. 🇰🇿 Kazakhstan (2022)
19.8%
72. 🇨🇴 Colombia (2022)
19.7%
73. 🇳🇦 Namibia (2021)
19.7%
74. 🇦🇿 Azerbaijan (2022)
19.6%
75. 🇧🇸 Bahamas, The (2022)
19.6%
76. 🇲🇱 Mali (2021)
19.3%
77. 🇵🇪 Peru (2022)
19.2%
78. 🇦🇬 Antigua and Barbuda (2022)
19.1%
79. 🇻🇳 Viet Nam (2022)
19.0%
80. 🇸🇳 Senegal (2021)
18.7%
81. 🇸🇧 Solomon Islands (2022)
18.6%
82. 🇱🇨 St. Lucia (2022)
18.4%
83. 🇵🇭 Philippines (2022)
18.4%
84. 🇨🇺 Cuba (2022)
18.3%
85. 🇸🇿 Eswatini (2021)
18.0%
86. 🇫🇯 Fiji (2022)
17.9%
87. 🇷🇼 Rwanda (2021)
17.0%
88. 🇹🇬 Togo (2021)
17.0%
89. 🇲🇽 Mexico (2022)
16.9%
90. 🇨🇻 Cabo Verde (2021)
16.8%
91. 🇹🇭 Thailand (2022)
16.7%
92. 🇻🇺 Vanuatu (2022)
16.1%
93. 🇧🇫 Burkina Faso (2021)
15.6%
94. 🇰🇪 Kenya (2021)
15.2%
95. 🇧🇼 Botswana (2021)
15.0%
96. 🇵🇬 Papua New Guinea (2022)
14.8%
97. 🇰🇭 Cambodia (2022)
14.7%
98. 🇵🇾 Paraguay (2022)
14.7%
99. 🇻🇪 Venezuela, RB (2013)
14.4%
100. 🇬🇹 Guatemala (2022)
14.4%
101. 🇭🇰 Hong Kong SAR, China (2022)
14.1%
102. 🇬🇭 Ghana (2021)
14.1%
103. 🇪🇬 Egypt, Arab Rep. (2021)
14.1%
104. 🇩🇴 Dominican Republic (2022)
13.9%
105. 🇨🇮 Cote d'Ivoire (2021)
13.9%
106. 🇨🇲 Cameroon (2021)
13.3%
107. 🇲🇷 Mauritania (2021)
13.3%
108. 🇵🇦 Panama (2022)
13.1%
109. 🇲🇾 Malaysia (2022)
12.2%
110. 🇺🇬 Uganda (2021)
12.2%
111. 🇸🇬 Singapore (2022)
12.1%
112. 🇮🇩 Indonesia (2022)
12.1%
113. 🇸🇱 Sierra Leone (2021)
11.7%
114. 🇧🇹 Bhutan (2022)
11.3%
115. 🇬🇳 Guinea (2021)
11.2%
116. 🇳🇪 Niger (2021)
10.8%
117. 🇲🇼 Malawi (2021)
10.8%
118. 🇲🇬 Madagascar (2021)
10.7%
119. 🇬🇾 Guyana (2022)
10.6%
120. 🇱🇦 Lao PDR (2022)
10.3%
121. 🇬🇦 Gabon (2021)
10.3%
122. 🇵🇰 Pakistan (2022)
10.0%
123. 🇹🇩 Chad (2021)
10.0%
124. 🇨🇩 Congo, Dem. Rep. (2021)
9.1%
125. 🇨🇬 Congo, Rep. (2021)
8.3%
126. 🇧🇩 Bangladesh (2022)
7.5%
127. 🇱🇰 Sri Lanka (2022)
7.4%
128. 🇳🇬 Nigeria (2021)
6.7%
129. 🇬🇶 Equatorial Guinea (2021)
5.9%

Biggest risers since 2000

Country2000LatestChange
🇳🇮 Nicaragua14.3%27.8% (2022)+13.4pp
🇰🇷 Korea, Rep.20.9%32.0% (2022)+11.1pp
🇦🇷 Argentina19.2%29.6% (2022)+10.4pp
🇰🇬 Kyrgyz Republic11.7%22.0% (2022)+10.4pp
🇹🇬 Togo7.0%17.0% (2021)+10.0pp
🇬🇪 Georgia14.4%24.1% (2022)+9.7pp
🇪🇨 Ecuador11.6%20.9% (2022)+9.3pp
🇹🇳 Tunisia23.3%32.5% (2021)+9.2pp
🇯🇵 Japan25.3%34.1% (2021)+8.7pp
🇸🇻 El Salvador14.2%22.9% (2022)+8.7pp
🇨🇩 Congo, Dem. Rep.0.6%9.1% (2021)+8.5pp
🇷🇼 Rwanda8.6%17.0% (2021)+8.4pp

Biggest fallers since 2000

Country2000LatestChange
🇨🇺 Cuba37.2%18.3% (2022)-18.9pp
🇮🇪 Ireland30.8%20.9% (2022)-9.8pp
🇸🇪 Sweden50.0%41.3% (2022)-8.7pp
🇭🇺 Hungary38.5%33.2% (2022)-5.4pp
🇬🇾 Guyana15.7%10.6% (2022)-5.1pp
🇩🇰 Denmark46.9%41.9% (2022)-5.0pp
🇭🇷 Croatia38.8%35.5% (2021)-3.3pp
🇸🇬 Singapore15.2%12.1% (2022)-3.1pp
🇧🇬 Bulgaria34.0%31.1% (2022)-2.9pp
🇫🇮 Finland45.8%43.0% (2022)-2.7pp
🇹🇷 Turkiye23.5%20.8% (2022)-2.7pp
🇵🇦 Panama15.5%13.1% (2022)-2.4pp

Highest headline statutory rates

Headline rates as stated by PwC Worldwide Tax Summaries territory overviews; only territories whose statement begins with a plain number are rankable — the full wording is on each country page.

Personal income tax (headline)

#CountryRate
1🇦🇹 Austria55%
2🇧🇪 Belgium50%
3🇮🇱 Israel50%
4🇸🇮 Slovenia50%
5🇳🇱 Netherlands49.5%
6🇦🇺 Australia45%
7🇨🇳 China45%
8🇫🇷 France45%
9🇩🇪 Germany45%
10🇯🇵 Japan45%
11🇰🇷 Korea, Rep.45%
12🇿🇦 South Africa45%
13🇬🇧 United Kingdom45%
14🇮🇹 Italy43%
15🇱🇺 Luxembourg42%
16🇵🇬 Papua New Guinea42%
17🇨🇱 Chile40%
18🇨🇩 Congo, Dem. Rep.40%
19🇨🇬 Congo, Rep.40%
20🇮🇪 Ireland40%
21🇲🇷 Mauritania40%
22🇳🇨 New Caledonia40%
23🇹🇳 Tunisia40%
24🇹🇷 Turkiye40%
25🇺🇬 Uganda40%

Corporate income tax (headline)

#CountryRate
1🇧🇭 Bahrain46%
2🇵🇷 Puerto Rico (US)37.5%
3🇦🇷 Argentina35%
4🇹🇩 Chad35%
5🇨🇴 Colombia35%
6🇲🇹 Malta35%
7🇲🇦 Morocco35%
8🇧🇷 Brazil34%
9🇻🇪 Venezuela, RB34%
10🇨🇲 Cameroon33%
11🇲🇿 Mozambique32%
12🇳🇦 Namibia31%
13🇦🇺 Australia30%
14🇨🇩 Congo, Dem. Rep.30%
15🇨🇷 Costa Rica30%
16🇸🇻 El Salvador30%
17🇪🇹 Ethiopia30%
18🇬🇦 Gabon30%
19🇲🇽 Mexico30%
20🇳🇨 New Caledonia30%
21🇳🇮 Nicaragua30%
22🇳🇬 Nigeria30%
23🇸🇳 Senegal30%
24🇱🇨 St. Lucia30%
25🇹🇿 Tanzania30%

Most VAT-reliant tax systems

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

#CountryYearVAT, % of GDP
1🇭🇷 Croatia202113.1%
2🇼🇸 Samoa202211.0%
3🇰🇬 Kyrgyz Republic202210.5%
4🇬🇪 Georgia202210.4%
5🇲🇻 Maldives202210.3%
6🇭🇺 Hungary202210.3%
7🇳🇿 New Zealand202210.0%
8🇵🇹 Portugal20229.4%
9🇯🇲 Jamaica20229.4%
10🇸🇨 Seychelles20219.4%
11🇨🇱 Chile20229.3%
12🇫🇮 Finland20229.3%
13🇱🇻 Latvia20229.3%
14🇸🇪 Sweden20229.2%
15🇩🇰 Denmark20229.2%
16🇧🇸 Bahamas, The20229.2%
17🇪🇪 Estonia20229.1%
18🇧🇬 Bulgaria20229.1%
19🇸🇻 El Salvador20229.1%
20🇰🇮 Kiribati20229.0%
21🇺🇦 Ukraine20229.0%
22🇧🇧 Barbados20228.6%
23🇱🇹 Lithuania20228.4%
24🇮🇸 Iceland20228.3%
25🇱🇸 Lesotho20218.2%

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

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

#CountryYearTax revenue, % GDP (central govt)
1🇲🇴 Macao SAR, China202427.4%
2🇨🇾 Cyprus202423.9%
3🇷🇸 Serbia202223.9%
4🇻🇨 St. Vincent and the Grenadines201723.8%
5🇲🇿 Mozambique202421.8%
6🇹🇴 Tonga202320.5%
7🇧🇦 Bosnia and Herzegovina202420.2%
8🇿🇲 Zambia202418.8%
9🇲🇰 North Macedonia202418.8%
10🇲🇩 Moldova202318.6%
11🇵🇼 Palau202018.1%
12🇦🇱 Albania202418.0%
13🇸🇲 San Marino202317.3%
14🇷🇴 Romania202416.2%
15🇦🇩 Andorra202415.6%
16🇯🇴 Jordan202315.5%
17🇰🇳 St. Kitts and Nevis202015.0%
18🇳🇵 Nepal202313.9%
19🇧🇾 Belarus202413.0%
20🇹🇿 Tanzania202412.7%
21🇧🇮 Burundi202112.7%
22🇱🇧 Lebanon202411.1%
23🇺🇿 Uzbekistan202311.0%
24🇷🇺 Russian Federation202410.9%
25🇹🇯 Tajikistan202410.7%
26🇦🇫 Afghanistan20179.9%
27🇬🇼 Guinea-Bissau20248.3%
28🇨🇫 Central African Republic20218.2%
29🇸🇦 Saudi Arabia20248.1%
30🇦🇴 Angola20247.6%
31🇸🇩 Sudan20167.4%
32🇿🇼 Zimbabwe20187.2%
33🇫🇲 Micronesia, Fed. Sts.20207.0%
34🇮🇳 India20226.9%
35🇲🇲 Myanmar20196.0%
36🇪🇹 Ethiopia20243.4%
37🇧🇭 Bahrain20202.8%
38🇸🇴 Somalia, Fed. Rep.20242.2%
39🇮🇶 Iraq20191.3%
40🇦🇪 United Arab Emirates20240.6%