| # | Flag | Country | Other expense (% of expense)Other expense (% of expense) | Year |
|---|---|---|---|---|
| 1 | Azerbaijan | 48.8% | 2017 | |
| 2 | Chile | 32.21% | 2017 | |
| 3 | Palau | 31.37% | 2017 | |
| 4 | Tajikistan | 29.66% | 2004 | |
| 5 | Republic of the Congo | 29.23% | 2016 | |
| 6 | Equatorial Guinea | 28.77% | 2017 | |
| 7 | Uzbekistan | 26.86% | 2017 | |
| 8 | Honduras | 26.3% | 2015 | |
| 9 | Pakistan | 25.07% | 2011 | |
| 10 | Macao | 20.84% | 2017 | |
| 11 | Central African Republic | 20.82% | 2016 | |
| 12 | Kuwait | 19.3% | 2015 | |
| 13 | Federated States of Micronesia | 18.27% | 2017 | |
| 14 | Marshall Islands | 17.65% | 2017 | |
| 15 | Singapore | 16.78% | 2017 | |
| 16 | Burundi | 15.88% | 1999 | |
| 17 | Armenia | 15.42% | 2017 | |
| 18 | Georgia | 15.23% | 2017 | |
| 19 | Bhutan | 14.78% | 2017 | |
| 20 | Sri Lanka | 14.53% | 2012 | |
| 21 | Hungary | 14.47% | 2017 | |
| 22 | Iran | 14.43% | 2009 | |
| 23 | Bahrain | 14.32% | 2004 | |
| 24 | Saudi Arabia | 13.55% | 2017 | |
| 25 | Ethiopia | 13.4% | 2017 | |
| 26 | Dominican Republic | 13.28% | 2017 | |
| 27 | Latvia | 13.12% | 2017 | |
| 28 | El Salvador | 12.54% | 2017 | |
| 29 | Ghana | 12.23% | 2008 | |
| 30 | Burkina Faso | 12.14% | 2017 | |
| 31 | Turkey | 11.82% | 2017 | |
| 32 | Mauritius | 11.74% | 2017 | |
| 33 | Sweden | 11.43% | 2017 | |
| 34 | New Zealand | 11.38% | 2017 | |
| 35 | Iceland | 11% | 2017 | |
| 36 | Thailand | 10.86% | 2017 | |
| 37 | Israel | 10.68% | 2017 | |
| 38 | Ivory Coast | 10.41% | 2017 | |
| 39 | Japan | 9.98% | 2017 | |
| 40 | East Timor | 9.81% | 2017 | |
| 41 | Switzerland | 9.66% | 2017 | |
| 42 | Estonia | 9.61% | 2017 | |
| 43 | Argentina | 9.47% | 2017 | |
| 44 | Gambia | 9.45% | 1990 | |
| 45 | Tunisia | 9.29% | 2012 | |
| 46 | Myanmar | 9.27% | 2017 | |
| 47 | Uruguay | 9.21% | 2017 | |
| 48 | Peru | 9.19% | 2017 | |
| 49 | Botswana | 8.9% | 2017 | |
| 50 | Norway | 8.71% | 2017 | |
| 51 | Solomon Islands | 8.39% | 2017 | |
| 52 | Guatemala | 8.31% | 2016 | |
| 53 | Seychelles | 8.3% | 2015 | |
| 54 | South Korea | 8.08% | 2017 | |
| 55 | Indonesia | 7.91% | 2017 | |
| 56 | Australia | 7.9% | 2017 | |
| 57 | Nicaragua | 7.85% | 2017 | |
| 58 | Samoa | 7.68% | 2017 | |
| 59 | Cambodia | 7.35% | 2017 | |
| 60 | Slovakia | 7.34% | 2017 | |
| 61 | Morocco | 7.22% | 2017 | |
| 62 | Spain | 7.2% | 2017 | |
| 63 | Lithuania | 7.1% | 2017 | |
| 64 | Egypt | 6.97% | 2015 | |
| 65 | Greece | 6.87% | 2017 | |
| 66 | Czech Republic | 6.78% | 2017 | |
| 67 | United States | 6.71% | 2017 | |
| 68 | Bangladesh | 6.68% | 2016 | |
| 69 | United Kingdom | 6.65% | 2017 | |
| 70 | Rwanda | 6.62% | 2017 | |
| 71 | Senegal | 6.55% | 2015 | |
| 72 | Bolivia | 6.55% | 2007 | |
| 73 | Kiribati | 6.52% | 2017 | |
| 74 | Nauru | 6.41% | 2017 | |
| 75 | Russia | 6.29% | 2017 | |
| 76 | Costa Rica | 6.24% | 2017 | |
| 77 | Tonga | 6.04% | 2017 | |
| 78 | San Marino | 5.93% | 2016 | |
| 79 | Lesotho | 5.71% | 2017 | |
| 80 | Cyprus | 5.62% | 2017 | |
| 81 | Vanuatu | 5.48% | 2017 | |
| 82 | Bosnia and Herzegovina | 5.41% | 2017 | |
| 83 | Austria | 5.24% | 2017 | |
| 84 | Albania | 5.2% | 2017 | |
| 85 | Netherlands | 5.11% | 2017 | |
| 86 | Germany | 5.1% | 2017 | |
| 87 | Paraguay | 4.98% | 2017 | |
| 88 | Fiji | 4.97% | 2017 | |
| 89 | Colombia | 4.96% | 2017 | |
| 90 | Mexico | 4.89% | 2017 | |
| 91 | Malta | 4.79% | 2017 | |
| 92 | Slovenia | 4.67% | 2017 | |
| 93 | Canada | 4.64% | 2017 | |
| 94 | Bulgaria | 4.58% | 2017 | |
| 95 | Finland | 4.4% | 2017 | |
| 96 | Uganda | 4.39% | 2017 | |
| 97 | United Arab Emirates | 4.21% | 2017 | |
| 98 | Saint Vincent and the Grenadines | 4.01% | 2017 | |
| 99 | South Africa | 3.92% | 2017 | |
| 100 | Luxembourg | 3.9% | 2017 | |
| 101 | Romania | 3.88% | 2017 | |
| 102 | Poland | 3.86% | 2017 | |
| 103 | Maldives | 3.82% | 2014 | |
| 104 | Portugal | 3.73% | 2017 | |
| 105 | Denmark | 3.71% | 2017 | |
| 106 | Jordan | 3.62% | 2017 | |
| 107 | Mali | 3.6% | 2017 | |
| 108 | Belarus | 3.47% | 2017 | |
| 109 | Cape Verde | 3.35% | 2017 | |
| 110 | Togo | 3.31% | 2017 | |
| 111 | Croatia | 3.28% | 2017 | |
| 112 | France | 3.12% | 2017 | |
| 113 | Italy | 3.01% | 2017 | |
| 114 | Angola | 2.91% | 2017 | |
| 115 | Republic of Ireland | 2.84% | 2017 | |
| 116 | The Bahamas | 2.77% | 2017 | |
| 117 | Belgium | 2.58% | 2017 | |
| 118 | Lebanon | 2.56% | 2017 | |
| 119 | Tanzania | 2.42% | 2018 | |
| 120 | Brazil | 1.96% | 2017 | |
| 121 | Trinidad and Tobago | 1.95% | 2015 | |
| 122 | Moldova | 1.79% | 2017 | |
| 123 | Republic of Macedonia | 1.77% | 2017 | |
| 124 | Barbados | 1.76% | 2015 | |
| 125 | Somalia | 1.73% | 2017 | |
| 126 | Serbia | 1.59% | 2012 | |
| 127 | Gabon | 1.47% | 2016 | |
| 128 | Ukraine | 1.47% | 2017 | |
| 129 | Kazakhstan | 1.39% | 2017 | |
| 130 | Kenya | 1.27% | 2017 | |
| 131 | Mongolia | 1.11% | 2017 | |
| 132 | Iraq | 0.95% | 2016 | |
| 133 | Kyrgyzstan | 0.7% | 2017 | |
| 134 | Papua New Guinea | 0.66% | 2017 | |
| 135 | Afghanistan | 0.64% | 2017 | |
| 136 | Namibia | 0.59% | 2017 | |
| 137 | Guinea-Bissau | 0.55% | 2017 | |
| 138 | Mozambique | 0.53% | 2017 | |
| 139 | Malaysia | 0.48% | 2017 | |
| 140 | India | 0.44% | 2017 | |
| 141 | Zambia | 0.4% | 2017 | |
| 142 | Belize | 0.38% | 1996 | |
| 143 | Philippines | 0.37% | 2017 | |
| 144 | Malawi | 0.37% | 2018 | |
| 145 | Guinea | 0.21% | 1992 | |
| 146 | Cameroon | 0.06% | 2017 | |
| 147 | Zimbabwe | 0.01% | 2017 | |
| 148 | Nepal | 0% | 2017 |