| # | Flag | Country | Taxes on income, profits and capital gains (% of revenue)Taxes on income, profits and capital gains (% of revenue) | Year |
|---|---|---|---|---|
| 1 | Australia | 64.4% | 2017 | |
| 2 | Algeria | 60.2% | 2011 | |
| 3 | Canada | 54.84% | 2017 | |
| 4 | New Zealand | 52.73% | 2017 | |
| 5 | United States | 50.05% | 2017 | |
| 6 | South Africa | 49.41% | 2017 | |
| 7 | Japan | 48.61% | 2017 | |
| 8 | Malaysia | 47.72% | 2017 | |
| 9 | Papua New Guinea | 46.14% | 2017 | |
| 10 | Denmark | 44.88% | 2017 | |
| 11 | Mozambique | 44.24% | 2017 | |
| 12 | India | 44.16% | 2017 | |
| 13 | Malawi | 42.02% | 2018 | |
| 14 | Philippines | 41.47% | 2017 | |
| 15 | Republic of Ireland | 40.9% | 2017 | |
| 16 | Qatar | 40.24% | 2010 | |
| 17 | Angola | 39.41% | 2017 | |
| 18 | Indonesia | 38.82% | 2017 | |
| 19 | Armenia | 36.95% | 2017 | |
| 20 | Trinidad and Tobago | 36.64% | 2015 | |
| 21 | Chile | 36.55% | 2017 | |
| 22 | Namibia | 36.38% | 2017 | |
| 23 | Nicaragua | 35.91% | 2017 | |
| 24 | Guatemala | 35.78% | 2016 | |
| 25 | Mexico | 35.76% | 2017 | |
| 26 | Vietnam | 35.51% | 2013 | |
| 27 | Kenya | 34.98% | 2017 | |
| 28 | Malta | 34.57% | 2017 | |
| 29 | Israel | 34.2% | 2017 | |
| 30 | Spain | 34.11% | 2017 | |
| 31 | Belgium | 33.96% | 2017 | |
| 32 | Zimbabwe | 33.81% | 2017 | |
| 33 | United Kingdom | 33.69% | 2017 | |
| 34 | Georgia | 33.67% | 2017 | |
| 35 | Singapore | 33.46% | 2017 | |
| 36 | Zambia | 33.07% | 2017 | |
| 37 | Morocco | 32.89% | 2017 | |
| 38 | Iceland | 32.46% | 2017 | |
| 39 | Suriname | 31.89% | 2012 | |
| 40 | Liberia | 31.22% | 2013 | |
| 41 | Italy | 31.13% | 2017 | |
| 42 | Peru | 30.95% | 2017 | |
| 43 | Luxembourg | 30.82% | 2017 | |
| 44 | Uganda | 30.21% | 2017 | |
| 45 | Thailand | 30.07% | 2017 | |
| 46 | Barbados | 29.66% | 2015 | |
| 47 | Netherlands | 29.61% | 2017 | |
| 48 | Seychelles | 29.44% | 2016 | |
| 49 | South Korea | 28.34% | 2017 | |
| 50 | Jamaica | 28.13% | 2017 | |
| 51 | Sierra Leone | 28.12% | 2014 | |
| 52 | Fiji | 27.91% | 2017 | |
| 53 | Pakistan | 27.41% | 2011 | |
| 54 | El Salvador | 27.14% | 2017 | |
| 55 | Austria | 27.04% | 2017 | |
| 56 | Tunisia | 26.69% | 2012 | |
| 57 | Dominican Republic | 26.5% | 2017 | |
| 58 | Kazakhstan | 26.36% | 2017 | |
| 59 | Tanzania | 26.32% | 2018 | |
| 60 | France | 25.91% | 2017 | |
| 61 | Lebanon | 25.53% | 2017 | |
| 62 | Switzerland | 25.24% | 2017 | |
| 63 | Bangladesh | 25.17% | 2016 | |
| 64 | Saint Vincent and the Grenadines | 24.69% | 2017 | |
| 65 | Ghana | 24.68% | 2011 | |
| 66 | Bhutan | 24.49% | 2017 | |
| 67 | Botswana | 24.46% | 2017 | |
| 68 | Belize | 24.37% | 2017 | |
| 69 | Colombia | 24.19% | 2017 | |
| 70 | Egypt | 24.11% | 2015 | |
| 71 | Portugal | 24.07% | 2017 | |
| 72 | East Timor | 23.87% | 2017 | |
| 73 | Niger | 23.77% | 1980 | |
| 74 | Lesotho | 23.38% | 2017 | |
| 75 | Honduras | 23.36% | 2015 | |
| 76 | Cyprus | 23.3% | 2017 | |
| 77 | Uzbekistan | 23.27% | 2017 | |
| 78 | Ivory Coast | 23.15% | 2017 | |
| 79 | Senegal | 22.87% | 2017 | |
| 80 | Mali | 22.75% | 2017 | |
| 81 | Saint Lucia | 22.69% | 2017 | |
| 82 | Gabon | 22.64% | 2016 | |
| 83 | Brazil | 22.6% | 2017 | |
| 84 | Nepal | 22.5% | 2017 | |
| 85 | Uruguay | 22.33% | 2017 | |
| 86 | Solomon Islands | 22.32% | 2017 | |
| 87 | Norway | 22.26% | 2017 | |
| 88 | Ethiopia | 21.98% | 2017 | |
| 89 | Rwanda | 21.71% | 2017 | |
| 90 | Equatorial Guinea | 21.5% | 2017 | |
| 91 | China | 21.23% | 2016 | |
| 92 | Mauritius | 20.78% | 2017 | |
| 93 | Cambodia | 20.67% | 2017 | |
| 94 | Burkina Faso | 20.45% | 2017 | |
| 95 | Maldives | 20.4% | 2014 | |
| 96 | Cameroon | 20.39% | 2017 | |
| 97 | Romania | 19.93% | 2017 | |
| 98 | Estonia | 19.91% | 2017 | |
| 99 | Cape Verde | 19.48% | 2017 | |
| 100 | Iran | 19.35% | 2009 | |
| 101 | Greece | 18.97% | 2017 | |
| 102 | Samoa | 18.96% | 2017 | |
| 103 | Slovakia | 18.74% | 2017 | |
| 104 | Madagascar | 18.22% | 2002 | |
| 105 | Turkey | 18.06% | 2017 | |
| 106 | Germany | 17.82% | 2017 | |
| 107 | Costa Rica | 17.42% | 2017 | |
| 108 | Hungary | 17.37% | 2017 | |
| 109 | Bulgaria | 16.94% | 2017 | |
| 110 | Lithuania | 16.6% | 2017 | |
| 111 | Sweden | 16.33% | 2017 | |
| 112 | Saint Kitts And Nevis | 16.05% | 2017 | |
| 113 | Finland | 16.03% | 2017 | |
| 114 | Federated States of Micronesia | 15.9% | 2017 | |
| 115 | Republic of Macedonia | 15.62% | 2017 | |
| 116 | Albania | 15.53% | 2017 | |
| 117 | San Marino | 15.41% | 2016 | |
| 118 | Czech Republic | 15.2% | 2017 | |
| 119 | Sri Lanka | 14.93% | 2017 | |
| 120 | Grenada | 14.91% | 2014 | |
| 121 | Burundi | 14.53% | 2013 | |
| 122 | Ukraine | 14.5% | 2017 | |
| 123 | Togo | 14.12% | 2017 | |
| 124 | Guinea-Bissau | 13.99% | 2017 | |
| 125 | Azerbaijan | 13.48% | 2017 | |
| 126 | Mongolia | 13.34% | 2017 | |
| 127 | Argentina | 12.93% | 2017 | |
| 128 | Myanmar | 12.93% | 2017 | |
| 129 | Paraguay | 12.82% | 2017 | |
| 130 | São Tomé and Príncipe | 12.82% | 2012 | |
| 131 | Jordan | 12.63% | 2017 | |
| 132 | Poland | 12.48% | 2017 | |
| 133 | Democratic Republic Of Congo | 11.88% | 2010 | |
| 134 | Slovenia | 11.48% | 2017 | |
| 135 | Moldova | 11.2% | 2017 | |
| 136 | Guinea | 10.99% | 1992 | |
| 137 | Tonga | 10.85% | 2017 | |
| 138 | Kyrgyzstan | 10.67% | 2017 | |
| 139 | Latvia | 10.27% | 2017 | |
| 140 | Marshall Islands | 10.16% | 2017 | |
| 141 | Gambia | 9.73% | 1990 | |
| 142 | Bolivia | 9.64% | 2007 | |
| 143 | Benin | 9.57% | 1979 | |
| 144 | Palau | 9.55% | 2017 | |
| 145 | Republic of the Congo | 8.38% | 2012 | |
| 146 | Bosnia and Herzegovina | 8.23% | 2017 | |
| 147 | Nauru | 7.84% | 2017 | |
| 148 | Serbia | 7.6% | 2012 | |
| 149 | Croatia | 7.33% | 2017 | |
| 150 | Kiribati | 7.21% | 2017 | |
| 151 | Central African Republic | 6.27% | 2016 | |
| 152 | Macao | 6.18% | 2017 | |
| 153 | Sudan | 5.85% | 2016 | |
| 154 | Iraq | 4.8% | 2016 | |
| 155 | Afghanistan | 4.53% | 2017 | |
| 156 | Tajikistan | 3.11% | 2004 | |
| 157 | Belarus | 2.93% | 2017 | |
| 158 | Oman | 2.63% | 2013 | |
| 159 | Russia | 2.08% | 2017 | |
| 160 | Saudi Arabia | 2.03% | 2017 | |
| 161 | Somalia | 1.39% | 2017 | |
| 162 | Kuwait | 0.59% | 2008 | |
| 163 | Bahrain | 0.54% | 2013 |