| # | Flag | Country | Taxes on goods and services (% of revenue)Taxes on goods and services (% of revenue) | Year |
|---|---|---|---|---|
| 1 | Macao | 83.42% | 2017 | |
| 2 | Sudan | 59.79% | 2016 | |
| 3 | Georgia | 57.16% | 2017 | |
| 4 | Mauritius | 56.8% | 2017 | |
| 5 | Sri Lanka | 55.65% | 2017 | |
| 6 | Samoa | 55.42% | 2017 | |
| 7 | Tajikistan | 54.09% | 2004 | |
| 8 | Guatemala | 53.34% | 2016 | |
| 9 | Albania | 53.29% | 2017 | |
| 10 | Chile | 50.13% | 2017 | |
| 11 | Bolivia | 49.31% | 2007 | |
| 12 | Dominican Republic | 49.11% | 2017 | |
| 13 | Spain | 48.6% | 2017 | |
| 14 | Moldova | 48.54% | 2017 | |
| 15 | Barbados | 48.36% | 2015 | |
| 16 | Seychelles | 48.15% | 2016 | |
| 17 | Mali | 48.14% | 2017 | |
| 18 | Nicaragua | 48.09% | 2017 | |
| 19 | Belize | 48.07% | 2017 | |
| 20 | Zimbabwe | 47.94% | 2017 | |
| 21 | Uganda | 47.84% | 2017 | |
| 22 | Honduras | 47.67% | 2015 | |
| 23 | Togo | 47.08% | 2017 | |
| 24 | Croatia | 46.96% | 2017 | |
| 25 | Nepal | 46.01% | 2017 | |
| 26 | Serbia | 45.91% | 2012 | |
| 27 | Cambodia | 45.77% | 2017 | |
| 28 | Morocco | 44.42% | 2017 | |
| 29 | Latvia | 44.42% | 2017 | |
| 30 | Bulgaria | 44.2% | 2017 | |
| 31 | Ukraine | 43.99% | 2017 | |
| 32 | Bosnia and Herzegovina | 43.55% | 2017 | |
| 33 | Saint Vincent and the Grenadines | 43.46% | 2017 | |
| 34 | Republic of Macedonia | 43.35% | 2017 | |
| 35 | Thailand | 43.27% | 2017 | |
| 36 | Burkina Faso | 43.11% | 2017 | |
| 37 | The Bahamas | 43.03% | 2017 | |
| 38 | Tanzania | 43.01% | 2018 | |
| 39 | Fiji | 42.96% | 2017 | |
| 40 | Cameroon | 41.09% | 2017 | |
| 41 | Maldives | 40.97% | 2014 | |
| 42 | Jordan | 40.31% | 2017 | |
| 43 | Vietnam | 40.18% | 2013 | |
| 44 | Senegal | 40.18% | 2017 | |
| 45 | El Salvador | 39.02% | 2017 | |
| 46 | Finland | 38.7% | 2017 | |
| 47 | Uzbekistan | 38.61% | 2017 | |
| 48 | Armenia | 38.47% | 2017 | |
| 49 | Turkey | 38.42% | 2017 | |
| 50 | Iceland | 38.18% | 2017 | |
| 51 | Estonia | 38.17% | 2017 | |
| 52 | Indonesia | 38.11% | 2017 | |
| 53 | Malawi | 37.82% | 2018 | |
| 54 | Sweden | 37.8% | 2017 | |
| 55 | Peru | 37% | 2017 | |
| 56 | Zambia | 36.89% | 2017 | |
| 57 | Poland | 36.86% | 2017 | |
| 58 | Cyprus | 36.71% | 2017 | |
| 59 | Hungary | 36.67% | 2017 | |
| 60 | Slovenia | 36.64% | 2017 | |
| 61 | Ivory Coast | 36.46% | 2017 | |
| 62 | Vanuatu | 36.29% | 2017 | |
| 63 | Denmark | 36.24% | 2017 | |
| 64 | Grenada | 36.1% | 2014 | |
| 65 | Paraguay | 36.1% | 2017 | |
| 66 | Japan | 36.08% | 2017 | |
| 67 | Lithuania | 35.09% | 2017 | |
| 68 | Kyrgyzstan | 35.01% | 2017 | |
| 69 | Saint Lucia | 34.8% | 2017 | |
| 70 | China | 34.75% | 2016 | |
| 71 | Pakistan | 34.07% | 2005 | |
| 72 | Romania | 33.91% | 2017 | |
| 73 | Tonga | 33.26% | 2017 | |
| 74 | Ethiopia | 33.26% | 2017 | |
| 75 | Malta | 33.21% | 2017 | |
| 76 | Portugal | 33.16% | 2017 | |
| 77 | South Africa | 33.01% | 2017 | |
| 78 | United Kingdom | 32.88% | 2017 | |
| 79 | Greece | 32.81% | 2017 | |
| 80 | Lebanon | 32.8% | 2017 | |
| 81 | Bangladesh | 32.25% | 2016 | |
| 82 | Israel | 32.22% | 2017 | |
| 83 | Republic of Ireland | 32.15% | 2017 | |
| 84 | India | 31.54% | 2017 | |
| 85 | Burundi | 31.53% | 2013 | |
| 86 | Suriname | 31.47% | 2012 | |
| 87 | Lesotho | 31.33% | 2017 | |
| 88 | Mongolia | 30.91% | 2017 | |
| 89 | Czech Republic | 30.51% | 2017 | |
| 90 | Tunisia | 30.51% | 2012 | |
| 91 | Uruguay | 30.47% | 2017 | |
| 92 | Costa Rica | 30.38% | 2017 | |
| 93 | Switzerland | 30.31% | 2017 | |
| 94 | Argentina | 30.25% | 2017 | |
| 95 | Mozambique | 29.97% | 2017 | |
| 96 | Cape Verde | 29.51% | 2017 | |
| 97 | Kenya | 29.43% | 2017 | |
| 98 | New Zealand | 28.77% | 2017 | |
| 99 | Malaysia | 28.66% | 2017 | |
| 100 | Slovakia | 28.54% | 2017 | |
| 101 | Rwanda | 28.5% | 2017 | |
| 102 | Gambia | 28.29% | 1990 | |
| 103 | Papua New Guinea | 28.24% | 2017 | |
| 104 | Luxembourg | 28.08% | 2017 | |
| 105 | Ghana | 27.44% | 2011 | |
| 106 | Mexico | 27.25% | 2017 | |
| 107 | Austria | 27.19% | 2017 | |
| 108 | Philippines | 26.96% | 2017 | |
| 109 | Jamaica | 26.62% | 2017 | |
| 110 | Netherlands | 26.58% | 2017 | |
| 111 | Norway | 26.46% | 2017 | |
| 112 | Algeria | 26.24% | 2011 | |
| 113 | Belgium | 26.13% | 2017 | |
| 114 | Egypt | 26.11% | 2015 | |
| 115 | Belarus | 26.02% | 2017 | |
| 116 | Colombia | 25.72% | 2017 | |
| 117 | Palau | 25.15% | 2017 | |
| 118 | Madagascar | 24.48% | 2002 | |
| 119 | Saint Kitts And Nevis | 24.33% | 2017 | |
| 120 | Sierra Leone | 24.15% | 2014 | |
| 121 | Italy | 23.85% | 2017 | |
| 122 | Guinea-Bissau | 23.73% | 2017 | |
| 123 | France | 22.68% | 2017 | |
| 124 | Russia | 22.3% | 2017 | |
| 125 | Solomon Islands | 22.14% | 2017 | |
| 126 | Germany | 22.05% | 2017 | |
| 127 | South Korea | 21.74% | 2017 | |
| 128 | Australia | 21.49% | 2017 | |
| 129 | Namibia | 21.27% | 2017 | |
| 130 | San Marino | 21.2% | 2016 | |
| 131 | Brazil | 21% | 2017 | |
| 132 | Niger | 20.94% | 1980 | |
| 133 | Bhutan | 20.75% | 2017 | |
| 134 | Guinea | 20.48% | 1992 | |
| 135 | Singapore | 19.78% | 2017 | |
| 136 | Myanmar | 19.66% | 2017 | |
| 137 | Kazakhstan | 19.63% | 2017 | |
| 138 | Azerbaijan | 19.49% | 2017 | |
| 139 | Gabon | 15.86% | 2016 | |
| 140 | Central African Republic | 14.68% | 2016 | |
| 141 | Botswana | 14.52% | 2017 | |
| 142 | Trinidad and Tobago | 14.48% | 2015 | |
| 143 | Democratic Republic Of Congo | 13.86% | 2010 | |
| 144 | Liberia | 12.36% | 2013 | |
| 145 | Kiribati | 12.34% | 2017 | |
| 146 | Republic of the Congo | 9.84% | 2012 | |
| 147 | Marshall Islands | 8.97% | 2017 | |
| 148 | Afghanistan | 8.6% | 2017 | |
| 149 | Benin | 8.5% | 1979 | |
| 150 | Angola | 7.45% | 2017 | |
| 151 | East Timor | 6.98% | 2017 | |
| 152 | Equatorial Guinea | 6.11% | 2017 | |
| 153 | Saudi Arabia | 5.47% | 2017 | |
| 154 | Somalia | 4.35% | 2017 | |
| 155 | Iran | 3.52% | 2009 | |
| 156 | São Tomé and Príncipe | 3.34% | 2012 | |
| 157 | Federated States of Micronesia | 2.77% | 2017 | |
| 158 | United States | 2.42% | 2017 | |
| 159 | Nauru | 2.3% | 2017 | |
| 160 | Oman | 1.67% | 1999 | |
| 161 | Iraq | 1.47% | 2016 | |
| 162 | United Arab Emirates | 1.32% | 2017 | |
| 163 | Kuwait | 1.19% | 2015 | |
| 164 | Bahrain | 0.58% | 2010 |