| # | Flag | Country | Profit tax (% of commercial profits)Profit tax (% of commercial profits) | Year |
|---|---|---|---|---|
| 1 | Palau | 65.8% | 2018 | |
| 2 | Equatorial Guinea | 53% | 2018 | |
| 3 | Cameroon | 38.9% | 2018 | |
| 4 | Liberia | 35.4% | 2018 | |
| 5 | Bhutan | 33.9% | 2018 | |
| 6 | Malta | 32.3% | 2018 | |
| 7 | Chad | 31.3% | 2018 | |
| 8 | Bangladesh | 31.1% | 2018 | |
| 9 | Honduras | 31.1% | 2018 | |
| 10 | Mozambique | 30.8% | 2018 | |
| 11 | Saint Kitts And Nevis | 30.5% | 2018 | |
| 12 | Comoros | 30.4% | 2018 | |
| 13 | Kenya | 30.1% | 2018 | |
| 14 | New Zealand | 29.9% | 2018 | |
| 15 | Saint Vincent and the Grenadines | 29.8% | 2018 | |
| 16 | Puerto Rico | 29.8% | 2018 | |
| 17 | Dominican Republic | 29.1% | 2018 | |
| 18 | Burundi | 28.5% | 2018 | |
| 19 | United States | 27.9% | 2018 | |
| 20 | Suriname | 27.9% | 2018 | |
| 21 | Democratic Republic Of Congo | 27.5% | 2018 | |
| 22 | Myanmar | 26.8% | 2018 | |
| 23 | Grenada | 26.5% | 2018 | |
| 24 | Chile | 26.2% | 2018 | |
| 25 | Australia | 26% | 2018 | |
| 26 | Saint Lucia | 25.8% | 2018 | |
| 27 | Rwanda | 25.7% | 2018 | |
| 28 | Antigua and Barbuda | 25.6% | 2018 | |
| 29 | Swaziland | 25.3% | 2018 | |
| 30 | Morocco | 25.1% | 2018 | |
| 31 | Mexico | 25.1% | 2018 | |
| 32 | Trinidad and Tobago | 25% | 2018 | |
| 33 | Belize | 24.7% | 2018 | |
| 34 | Ethiopia | 24.6% | 2018 | |
| 35 | Kiribati | 24.3% | 2018 | |
| 36 | Japan | 24% | 2018 | |
| 37 | Uruguay | 23.6% | 2018 | |
| 38 | Solomon Islands | 23.3% | 2018 | |
| 39 | Germany | 23.2% | 2018 | |
| 40 | Papua New Guinea | 23.2% | 2018 | |
| 41 | Greece | 23% | 2018 | |
| 42 | Syria | 23% | 2018 | |
| 43 | Haiti | 22.8% | 2018 | |
| 44 | Peru | 22.7% | 2018 | |
| 45 | Brazil | 22.4% | 2018 | |
| 46 | Uganda | 22.3% | 2018 | |
| 47 | Thailand | 22.2% | 2018 | |
| 48 | Libya | 22.1% | 2018 | |
| 49 | Malaysia | 21.8% | 2018 | |
| 50 | South Africa | 21.8% | 2018 | |
| 51 | Dominica | 21.8% | 2018 | |
| 52 | India | 21.7% | 2018 | |
| 53 | Colombia | 21.7% | 2018 | |
| 54 | Niger | 21.5% | 2018 | |
| 55 | Angola | 21.5% | 2018 | |
| 56 | Botswana | 21.5% | 2018 | |
| 57 | Tonga | 21.2% | 2018 | |
| 58 | Nigeria | 21% | 2018 | |
| 59 | Norway | 20.8% | 2018 | |
| 60 | Tanzania | 20.8% | 2018 | |
| 61 | Netherlands | 20.5% | 2018 | |
| 62 | Malawi | 20.4% | 2018 | |
| 63 | Gabon | 20.3% | 2018 | |
| 64 | Philippines | 20.3% | 2018 | |
| 65 | Guatemala | 20.2% | 2018 | |
| 66 | Barbados | 19.9% | 2018 | |
| 67 | Guyana | 19.6% | 2018 | |
| 68 | Fiji | 19.6% | 2018 | |
| 69 | São Tomé and Príncipe | 19.4% | 2018 | |
| 70 | Cambodia | 19.4% | 2018 | |
| 71 | Costa Rica | 19.2% | 2018 | |
| 72 | Seychelles | 18.8% | 2018 | |
| 73 | Israel | 18.8% | 2018 | |
| 74 | Sierra Leone | 18.5% | 2018 | |
| 75 | Cape Verde | 18.5% | 2018 | |
| 76 | Iran | 18.4% | 2018 | |
| 77 | South Korea | 18.2% | 2018 | |
| 78 | Pakistan | 18.2% | 2018 | |
| 79 | Indonesia | 18.1% | 2018 | |
| 80 | Turkey | 18.1% | 2018 | |
| 81 | Tajikistan | 17.7% | 2018 | |
| 82 | Ghana | 17.7% | 2018 | |
| 83 | Djibouti | 17.7% | 2018 | |
| 84 | Zimbabwe | 17.6% | 2018 | |
| 85 | Armenia | 17.6% | 2018 | |
| 86 | Hong Kong | 17.5% | 2018 | |
| 87 | United Kingdom | 17.3% | 2018 | |
| 88 | Nicaragua | 17.3% | 2018 | |
| 89 | Austria | 17.1% | 2018 | |
| 90 | Denmark | 17.1% | 2018 | |
| 91 | El Salvador | 16.9% | 2018 | |
| 92 | Italy | 16.8% | 2018 | |
| 93 | Namibia | 16.7% | 2018 | |
| 94 | Madagascar | 16.6% | 2018 | |
| 95 | Laos | 16.4% | 2018 | |
| 96 | Senegal | 16.2% | 2018 | |
| 97 | Burkina Faso | 16.2% | 2018 | |
| 98 | Kazakhstan | 16.2% | 2018 | |
| 99 | Nepal | 16.1% | 2018 | |
| 100 | Ecuador | 16.1% | 2018 | |
| 101 | Guinea-Bissau | 15.1% | 2018 | |
| 102 | Iraq | 15% | 2018 | |
| 103 | Poland | 14.5% | 2018 | |
| 104 | Oman | 14.4% | 2018 | |
| 105 | Azerbaijan | 14% | 2018 | |
| 106 | Albania | 14% | 2018 | |
| 107 | Yemen | 13.8% | 2018 | |
| 108 | Jamaica | 13.6% | 2018 | |
| 109 | Vietnam | 13.2% | 2018 | |
| 110 | Egypt | 13.2% | 2018 | |
| 111 | Sweden | 13.1% | 2018 | |
| 112 | Tunisia | 13.1% | 2018 | |
| 113 | Maldives | 13.1% | 2018 | |
| 114 | Serbia | 13% | 2018 | |
| 115 | Slovenia | 12.7% | 2018 | |
| 116 | Uzbekistan | 12.6% | 2018 | |
| 117 | Portugal | 12.5% | 2018 | |
| 118 | Panama | 12.4% | 2018 | |
| 119 | Republic of Ireland | 12.4% | 2018 | |
| 120 | Romania | 12.3% | 2018 | |
| 121 | Finland | 11.9% | 2018 | |
| 122 | China | 11.5% | 2018 | |
| 123 | Sudan | 11.5% | 2018 | |
| 124 | East Timor | 11.2% | 2018 | |
| 125 | Belarus | 11.1% | 2018 | |
| 126 | Ukraine | 11% | 2018 | |
| 127 | Republic of Macedonia | 11% | 2018 | |
| 128 | Belgium | 10.9% | 2018 | |
| 129 | Samoa | 10.9% | 2018 | |
| 130 | Lesotho | 10.8% | 2018 | |
| 131 | Spain | 10.6% | 2018 | |
| 132 | Jordan | 10.5% | 2018 | |
| 133 | Mongolia | 10.3% | 2018 | |
| 134 | Mauritius | 10.3% | 2018 | |
| 135 | Togo | 10.3% | 2018 | |
| 136 | Mali | 10.1% | 2018 | |
| 137 | Benin | 10% | 2018 | |
| 138 | Paraguay | 9.6% | 2018 | |
| 139 | Venezuela | 9.4% | 2018 | |
| 140 | Kosovo | 9.3% | 2018 | |
| 141 | Switzerland | 9.3% | 2018 | |
| 142 | Eritrea | 9.2% | 2018 | |
| 143 | South Sudan | 9.2% | 2018 | |
| 144 | Iceland | 9.1% | 2018 | |
| 145 | Hungary | 9.1% | 2018 | |
| 146 | Slovakia | 9.1% | 2018 | |
| 147 | Moldova | 8.9% | 2018 | |
| 148 | Ivory Coast | 8.8% | 2018 | |
| 149 | Bosnia and Herzegovina | 8.4% | 2018 | |
| 150 | Montenegro | 8.3% | 2018 | |
| 151 | Algeria | 8.2% | 2018 | |
| 152 | Cyprus | 8.1% | 2018 | |
| 153 | Estonia | 7.9% | 2018 | |
| 154 | Georgia | 7.8% | 2018 | |
| 155 | Russia | 7.4% | 2018 | |
| 156 | Latvia | 6.4% | 2018 | |
| 157 | Kyrgyzstan | 6.4% | 2018 | |
| 158 | Lebanon | 6.2% | 2018 | |
| 159 | Gambia | 6.1% | 2018 | |
| 160 | Lithuania | 5.9% | 2018 | |
| 161 | Czech Republic | 5.2% | 2018 | |
| 162 | San Marino | 5.1% | 2018 | |
| 163 | Bulgaria | 4.9% | 2018 | |
| 164 | Luxembourg | 4.2% | 2018 | |
| 165 | Argentina | 3.9% | 2018 | |
| 166 | Canada | 3.9% | 2018 | |
| 167 | Saudi Arabia | 2.2% | 2018 | |
| 168 | Zambia | 2% | 2018 | |
| 169 | Singapore | 1.7% | 2018 | |
| 170 | Sri Lanka | 1.2% | 2018 | |
| 171 | France | 0.3% | 2018 | |
| 172 | Brunei | 0.1% | 2018 | |
| 173 | Kuwait | 0% | 2018 | |
| 174 | Guinea | 0% | 2018 | |
| 175 | Mauritania | 0% | 2018 | |
| 176 | Vanuatu | 0% | 2018 | |
| 177 | Federated States of Micronesia | 0% | 2018 | |
| 178 | Afghanistan | 0% | 2018 | |
| 179 | Marshall Islands | 0% | 2018 | |
| 180 | Croatia | 0% | 2018 | |
| 181 | Republic of the Congo | 0% | 2018 | |
| 182 | Central African Republic | 0% | 2018 | |
| 183 | Qatar | 0% | 2018 | |
| 184 | The Bahamas | 0% | 2018 | |
| 185 | Bolivia | 0% | 2018 | |
| 186 | United Arab Emirates | 0% | 2018 | |
| 187 | Bahrain | 0% | 2018 |