| # | Flag | Country | Labor tax and contributions (% of commercial profits)Labor tax and contributions (% of commercial profits) | Year |
|---|---|---|---|---|
| 1 | France | 49.7% | 2018 | |
| 2 | Belgium | 46.2% | 2018 | |
| 3 | China | 45.4% | 2018 | |
| 4 | Slovakia | 39.7% | 2018 | |
| 5 | Brazil | 39.4% | 2018 | |
| 6 | Belarus | 39% | 2018 | |
| 7 | Estonia | 38.8% | 2018 | |
| 8 | Czech Republic | 38.4% | 2018 | |
| 9 | Russia | 36.4% | 2018 | |
| 10 | Spain | 35.7% | 2018 | |
| 11 | Sweden | 35.4% | 2018 | |
| 12 | Lithuania | 35.2% | 2018 | |
| 13 | Italy | 34.8% | 2018 | |
| 14 | Mali | 34.3% | 2018 | |
| 15 | Austria | 33.8% | 2018 | |
| 16 | Costa Rica | 32.7% | 2018 | |
| 17 | Republic of the Congo | 31.3% | 2018 | |
| 18 | Moldova | 31.3% | 2018 | |
| 19 | Algeria | 31.1% | 2018 | |
| 20 | San Marino | 30% | 2018 | |
| 21 | Ukraine | 29.6% | 2018 | |
| 22 | Argentina | 29.3% | 2018 | |
| 23 | Hungary | 29% | 2018 | |
| 24 | Egypt | 28.8% | 2018 | |
| 25 | Guinea | 28.6% | 2018 | |
| 26 | Tajikistan | 28.5% | 2018 | |
| 27 | Chad | 28.4% | 2018 | |
| 28 | Greece | 28.3% | 2018 | |
| 29 | Mexico | 26.9% | 2018 | |
| 30 | Portugal | 26.8% | 2018 | |
| 31 | Latvia | 26.6% | 2018 | |
| 32 | Benin | 26.4% | 2018 | |
| 33 | Iran | 25.9% | 2018 | |
| 34 | Romania | 25.8% | 2018 | |
| 35 | Gabon | 25.5% | 2018 | |
| 36 | Equatorial Guinea | 25.4% | 2018 | |
| 37 | Tunisia | 25.3% | 2018 | |
| 38 | Poland | 25.2% | 2018 | |
| 39 | Azerbaijan | 24.8% | 2018 | |
| 40 | Guinea-Bissau | 24.8% | 2018 | |
| 41 | Lebanon | 24.5% | 2018 | |
| 42 | Vietnam | 24.5% | 2018 | |
| 43 | Finland | 23.9% | 2018 | |
| 44 | Nicaragua | 23.7% | 2018 | |
| 45 | Senegal | 23.6% | 2018 | |
| 46 | Ivory Coast | 23.3% | 2018 | |
| 47 | Morocco | 23.3% | 2018 | |
| 48 | Togo | 23.1% | 2018 | |
| 49 | Niger | 21.7% | 2018 | |
| 50 | Germany | 21.5% | 2018 | |
| 51 | Burkina Faso | 21.4% | 2018 | |
| 52 | Australia | 21.1% | 2018 | |
| 53 | Bulgaria | 20.8% | 2018 | |
| 54 | India | 20.3% | 2018 | |
| 55 | Madagascar | 20.3% | 2018 | |
| 56 | Turkey | 20.3% | 2018 | |
| 57 | Serbia | 20.2% | 2018 | |
| 58 | Panama | 20% | 2018 | |
| 59 | Netherlands | 19.9% | 2018 | |
| 60 | Nepal | 19.9% | 2018 | |
| 61 | Central African Republic | 19.8% | 2018 | |
| 62 | Kyrgyzstan | 19.5% | 2018 | |
| 63 | Croatia | 19.4% | 2018 | |
| 64 | Syria | 19.3% | 2018 | |
| 65 | South Sudan | 19.2% | 2018 | |
| 66 | Sudan | 19.2% | 2018 | |
| 67 | Bolivia | 18.8% | 2018 | |
| 68 | Albania | 18.8% | 2018 | |
| 69 | Dominican Republic | 18.6% | 2018 | |
| 70 | Japan | 18.6% | 2018 | |
| 71 | Colombia | 18.6% | 2018 | |
| 72 | Paraguay | 18.6% | 2018 | |
| 73 | Cameroon | 18.3% | 2018 | |
| 74 | Slovenia | 18.2% | 2018 | |
| 75 | Cape Verde | 18.1% | 2018 | |
| 76 | Venezuela | 18% | 2018 | |
| 77 | Singapore | 17.8% | 2018 | |
| 78 | Switzerland | 17.7% | 2018 | |
| 79 | Djibouti | 17.7% | 2018 | |
| 80 | Tanzania | 17.5% | 2018 | |
| 81 | El Salvador | 17.4% | 2018 | |
| 82 | Iceland | 17.4% | 2018 | |
| 83 | Uzbekistan | 17.4% | 2018 | |
| 84 | Sri Lanka | 16.9% | 2018 | |
| 85 | Malaysia | 16.4% | 2018 | |
| 86 | Jordan | 16.1% | 2018 | |
| 87 | Norway | 15.9% | 2018 | |
| 88 | Luxembourg | 15.6% | 2018 | |
| 89 | Uruguay | 15.6% | 2018 | |
| 90 | Pakistan | 14.8% | 2018 | |
| 91 | Ghana | 14.7% | 2018 | |
| 92 | Guatemala | 14.3% | 2018 | |
| 93 | United Arab Emirates | 14.1% | 2018 | |
| 94 | Ecuador | 13.7% | 2018 | |
| 95 | Bosnia and Herzegovina | 13.6% | 2018 | |
| 96 | Bahrain | 13.5% | 2018 | |
| 97 | South Korea | 13.5% | 2018 | |
| 98 | Nigeria | 13.5% | 2018 | |
| 99 | Iraq | 13.5% | 2018 | |
| 100 | Saudi Arabia | 13.5% | 2018 | |
| 101 | Puerto Rico | 13.4% | 2018 | |
| 102 | Montenegro | 13.4% | 2018 | |
| 103 | Jamaica | 13.4% | 2018 | |
| 104 | Oman | 13% | 2018 | |
| 105 | Cyprus | 13% | 2018 | |
| 106 | Kuwait | 13% | 2018 | |
| 107 | Marshall Islands | 12.8% | 2018 | |
| 108 | Gambia | 12.7% | 2018 | |
| 109 | Canada | 12.6% | 2018 | |
| 110 | Democratic Republic Of Congo | 12.6% | 2018 | |
| 111 | Fiji | 12.6% | 2018 | |
| 112 | Mongolia | 12.4% | 2018 | |
| 113 | Ethiopia | 12.4% | 2018 | |
| 114 | Malawi | 12.4% | 2018 | |
| 115 | Haiti | 12.4% | 2018 | |
| 116 | Barbados | 12.3% | 2018 | |
| 117 | Republic of Ireland | 12.2% | 2018 | |
| 118 | Antigua and Barbuda | 11.8% | 2018 | |
| 119 | Papua New Guinea | 11.7% | 2018 | |
| 120 | Indonesia | 11.6% | 2018 | |
| 121 | Kazakhstan | 11.3% | 2018 | |
| 122 | Uganda | 11.3% | 2018 | |
| 123 | Qatar | 11.3% | 2018 | |
| 124 | Sierra Leone | 11.3% | 2018 | |
| 125 | Yemen | 11.3% | 2018 | |
| 126 | Saint Kitts And Nevis | 11.2% | 2018 | |
| 127 | Malta | 11.1% | 2018 | |
| 128 | Peru | 11% | 2018 | |
| 129 | United Kingdom | 10.8% | 2018 | |
| 130 | Zambia | 10.4% | 2018 | |
| 131 | Mauritania | 10.3% | 2018 | |
| 132 | Libya | 10.3% | 2018 | |
| 133 | Burundi | 10.2% | 2018 | |
| 134 | Palau | 9.9% | 2018 | |
| 135 | United States | 9.8% | 2018 | |
| 136 | Trinidad and Tobago | 9.4% | 2018 | |
| 137 | Guyana | 9.2% | 2018 | |
| 138 | Angola | 9% | 2018 | |
| 139 | Philippines | 8.7% | 2018 | |
| 140 | Solomon Islands | 8.5% | 2018 | |
| 141 | Federated States of Micronesia | 8.5% | 2018 | |
| 142 | Kiribati | 8.5% | 2018 | |
| 143 | Samoa | 8.5% | 2018 | |
| 144 | Mauritius | 8.1% | 2018 | |
| 145 | Maldives | 7.9% | 2018 | |
| 146 | Dominica | 7.9% | 2018 | |
| 147 | Brunei | 7.9% | 2018 | |
| 148 | São Tomé and Príncipe | 6.8% | 2018 | |
| 149 | Laos | 6.8% | 2018 | |
| 150 | Swaziland | 6.4% | 2018 | |
| 151 | The Bahamas | 6.3% | 2018 | |
| 152 | Saint Vincent and the Grenadines | 6.2% | 2018 | |
| 153 | Rwanda | 6% | 2018 | |
| 154 | Israel | 5.8% | 2018 | |
| 155 | Tonga | 5.6% | 2018 | |
| 156 | Zimbabwe | 5.6% | 2018 | |
| 157 | Grenada | 5.6% | 2018 | |
| 158 | Saint Lucia | 5.6% | 2018 | |
| 159 | Kosovo | 5.6% | 2018 | |
| 160 | Thailand | 5.4% | 2018 | |
| 161 | Liberia | 5.4% | 2018 | |
| 162 | Hong Kong | 5.3% | 2018 | |
| 163 | Chile | 5.1% | 2018 | |
| 164 | Belize | 5% | 2018 | |
| 165 | Mozambique | 4.5% | 2018 | |
| 166 | Vanuatu | 4.5% | 2018 | |
| 167 | Denmark | 4% | 2018 | |
| 168 | South Africa | 4% | 2018 | |
| 169 | Honduras | 3.3% | 2018 | |
| 170 | New Zealand | 2.8% | 2018 | |
| 171 | Seychelles | 2.3% | 2018 | |
| 172 | Namibia | 1.9% | 2018 | |
| 173 | Kenya | 1.9% | 2018 | |
| 174 | Cambodia | 0.5% | 2018 | |
| 175 | Myanmar | 0.3% | 2018 | |
| 176 | Comoros | 0% | 2018 | |
| 177 | Bangladesh | 0% | 2018 | |
| 178 | Lesotho | 0% | 2018 | |
| 179 | Eritrea | 0% | 2018 | |
| 180 | East Timor | 0% | 2018 | |
| 181 | Bhutan | 0% | 2018 | |
| 182 | Botswana | 0% | 2018 | |
| 183 | Afghanistan | 0% | 2018 | |
| 184 | Suriname | 0% | 2018 | |
| 185 | Georgia | 0% | 2018 | |
| 186 | Republic of Macedonia | 0% | 2018 | |
| 187 | Armenia | 0% | 2018 |