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Germany

Germany Tax Stats

Definitions

  • Average number of times firms spent in meetings with tax officials: Average number of times firms spent in meetings with tax officials. Average number of times management met with tax officials is the average number of visits or required meetings with tax officials.
  • Average number of times firms spent in meetings with tax officials per million: Average number of times firms spent in meetings with tax officials. Average number of times management met with tax officials is the average number of visits or required meetings with tax officials. Figures expressed per million population for the same year.
  • Average time to clear customs > Days: Average time to clear customs is the number of days to clear an imported good through customs.
  • Components of taxation > Corporate income tax: Corporate Income tax as a percentage of total tax collected by the country. Data is for 2002.
  • Components of taxation > Goods and service tax: Goods and service tax as a percentage of total tax collected by the country. Data is for 2002.
  • Components of taxation > Personal income tax: Personal Income tax as a percentage of total tax collected by the country. Data is for 2002.
  • Components of taxation > Property tax: Property tax as a percentage of total tax collected by the country. Data is for 2000.
  • Components of taxation > Social security > Contribution by employer: Tax on employer's contribution of social security as a percentage of total tax collected by the country. Data is for 2002.
  • Components of taxation > Social security > Employees contribution: Tax on employee's contribution of social security as a percentage of total tax collected by the country. Data is for 2002.
  • Contribution by middle 40%: Proportion of taxes paid by the broad income group - middle class 40% (Data is for mid-1990s). Taxes include all direct income taxes, including employee social security contributions. Income groups were built on the basis of final disposable adjusted income.
  • Contribution by poorest 30%: Proportion of taxes paid by the broad income group - poorest 30% (Data is for mid-1990s). Taxes include all direct income taxes, including employee social security contributions. Income groups were built on the basis of final disposable adjusted income.
  • Contribution by richest 30%: Proportion of taxes paid by the broad income group - richest 30% (Data is for mid-1990s). Taxes include all direct income taxes, including employee social security contributions. Income groups were built on the basis of final disposable adjusted income.
  • Firms expected to give gifts in meetings with tax officials > % of firms: Firms expected to give gifts in meetings with tax officials (% of firms). Firms expected to give gifts in meetings with tax officials is the percentage of firms that answered positively to the question "was a gift or informal payment expected or requested during a meeting with tax officials?"
  • GDP > Constant LCU: GDP (constant LCU). GDP is the sum of gross value added by all resident producers in the economy plus any product taxes and minus any subsidies not included in the value of the products. It is calculated without making deductions for depreciation of fabricated assets or for depletion and degradation of natural resources. Data are in constant local currency.
  • GDP > Constant LCU per capita: GDP (constant LCU). GDP is the sum of gross value added by all resident producers in the economy plus any product taxes and minus any subsidies not included in the value of the products. It is calculated without making deductions for depreciation of fabricated assets or for depletion and degradation of natural resources. Data are in constant local currency. Figures expressed per capita for the same year.
  • GDP > Current LCU: GDP (current LCU). GDP at purchaser's prices is the sum of gross value added by all resident producers in the economy plus any product taxes and minus any subsidies not included in the value of the products. It is calculated without making deductions for depreciation of fabricated assets or for depletion and degradation of natural resources. Data are in current local currency.
  • GDP > Current LCU per capita: GDP (current LCU). GDP at purchaser's prices is the sum of gross value added by all resident producers in the economy plus any product taxes and minus any subsidies not included in the value of the products. It is calculated without making deductions for depreciation of fabricated assets or for depletion and degradation of natural resources. Data are in current local currency. Figures expressed per capita for the same year.
  • GDP > Current US$: GDP (current US$). GDP at purchaser's prices is the sum of gross value added by all resident producers in the economy plus any product taxes and minus any subsidies not included in the value of the products. It is calculated without making deductions for depreciation of fabricated assets or for depletion and degradation of natural resources. Data are in current U.S. dollars. Dollar figures for GDP are converted from domestic currencies using single year official exchange rates. For a few countries where the official exchange rate does not reflect the rate effectively applied to actual foreign exchange transactions, an alternative conversion factor is used.
  • GDP > Current US$ per capita: GDP (current US$). GDP at purchaser's prices is the sum of gross value added by all resident producers in the economy plus any product taxes and minus any subsidies not included in the value of the products. It is calculated without making deductions for depreciation of fabricated assets or for depletion and degradation of natural resources. Data are in current U.S. dollars. Dollar figures for GDP are converted from domestic currencies using single year official exchange rates. For a few countries where the official exchange rate does not reflect the rate effectively applied to actual foreign exchange transactions, an alternative conversion factor is used. Figures expressed per capita for the same year.
  • GDP > Current US$, % of GDP: GDP (current US$). GDP at purchaser's prices is the sum of gross value added by all resident producers in the economy plus any product taxes and minus any subsidies not included in the value of the products. It is calculated without making deductions for depreciation of fabricated assets or for depletion and degradation of natural resources. Data are in current U.S. dollars. Dollar figures for GDP are converted from domestic currencies using single year official exchange rates. For a few countries where the official exchange rate does not reflect the rate effectively applied to actual foreign exchange transactions, an alternative conversion factor is used. Figures expressed as a proportion of GDP for the same year
  • GDP growth > Annual %: GDP growth (annual %). Annual percentage growth rate of GDP at market prices based on constant local currency. Aggregates are based on constant 2005 U.S. dollars. GDP is the sum of gross value added by all resident producers in the economy plus any product taxes and minus any subsidies not included in the value of the products. It is calculated without making deductions for depreciation of fabricated assets or for depletion and degradation of natural resources.
  • GDP per capita > Constant LCU: GDP per capita (constant LCU). GDP per capita is gross domestic product divided by midyear population. GDP at purchaser's prices is the sum of gross value added by all resident producers in the economy plus any product taxes and minus any subsidies not included in the value of the products. It is calculated without making deductions for depreciation of fabricated assets or for depletion and degradation of natural resources. Data are in constant local currency.
  • GDP per capita > Current LCU: GDP per capita (current LCU). GDP per capita is gross domestic product divided by midyear population. GDP is the sum of gross value added by all resident producers in the economy plus any product taxes and minus any subsidies not included in the value of the products. It is calculated without making deductions for depreciation of fabricated assets or for depletion and degradation of natural resources. Data are in current local currency.
  • GNI > Constant 2000 US$: GNI (constant 2000 US$). GNI (formerly GNP) is the sum of value added by all resident producers plus any product taxes (less subsidies) not included in the valuation of output plus net receipts of primary income (compensation of employees and property income) from abroad. Data are in constant 2005 U.S. dollars.
  • GNI > Constant 2000 US$ per capita: GNI (constant 2000 US$). GNI (formerly GNP) is the sum of value added by all resident producers plus any product taxes (less subsidies) not included in the valuation of output plus net receipts of primary income (compensation of employees and property income) from abroad. Data are in constant 2005 U.S. dollars. Figures expressed per capita for the same year.
  • GNI > Constant 2000 US$, % of GDP: GNI (constant 2000 US$). GNI (formerly GNP) is the sum of value added by all resident producers plus any product taxes (less subsidies) not included in the valuation of output plus net receipts of primary income (compensation of employees and property income) from abroad. Data are in constant 2005 U.S. dollars. Figures expressed as a proportion of GDP for the same year
  • GNI per capita, Atlas method > Current US$: GNI per capita, Atlas method (current US$). GNI per capita (formerly GNP per capita) is the gross national income, converted to U.S. dollars using the World Bank Atlas method, divided by the midyear population. GNI is the sum of value added by all resident producers plus any product taxes (less subsidies) not included in the valuation of output plus net receipts of primary income (compensation of employees and property income) from abroad. GNI, calculated in national currency, is usually converted to U.S. dollars at official exchange rates for comparisons across economies, although an alternative rate is used when the official exchange rate is judged to diverge by an exceptionally large margin from the rate actually applied in international transactions. To smooth fluctuations in prices and exchange rates, a special Atlas method of conversion is used by the World Bank. This applies a conversion factor that averages the exchange rate for a given year and the two preceding years, adjusted for differences in rates of inflation between the country, and through 2000, the G-5 countries (France, Germany, Japan, the United Kingdom, and the United States). From 2001, these countries include the Euro area, Japan, the United Kingdom, and the United States.
  • Grants and other revenue > % of revenue: Grants and other revenue include grants from other foreign governments, international organisations, and other government units; interest; dividends; rent; requited, nonrepayable receipts for public purposes (such as fines, administrative fees, and entrepreneurial income from government owner\xADship of property); and voluntary, unrequited, nonrepayable receipts other than grants."
  • Grants and other revenue > Current LCU: Grants and other revenue include grants from other foreign governments, international organisations, and other government units; interest; dividends; rent; requited, nonrepayable receipts for public purposes (such as fines, administrative fees, and entrepreneurial income from government owner\xADship of property); and voluntary, unrequited, nonrepayable receipts other than grants."
  • Highest marginal tax rate > Corporate rate: Highest marginal tax rate (corporate rate) is the highest rate shown on the schedule of tax rates applied to the taxable income of corporations.
  • Highest marginal tax rate > Individual > On income exceeding > US$: Highest marginal tax rate (individual rate) is the highest rate shown on the schedule of tax rates applied to the taxable income of individuals. This series presents the income levels for individuals above which the highest marginal tax rates levied at the national level apply.
  • Highest marginal tax rate > Individual rate: Highest marginal tax rate (individual rate) is the highest rate shown on the schedule of tax rates applied to the taxable income of individuals.
  • Labor tax and contributions > % of commercial profits: Labor tax and contributions (% of commercial profits). Labor tax and contributions is the amount of taxes and mandatory contributions on labor paid by the business.
  • Net taxes on products > Constant LCU: Net taxes on products (net indirect taxes) are the sum of product taxes less subsidies. Product taxes are those taxes payable by producers that relate to the production, sale, purchase or use of the goods and services. Subsidies are grants on the current account made by general government to private enterprises and unincorporated public enterprises. The grants may take the form of payments to ensure a guaranteed price or to enable maintenance of prices of goods and services below costs of production, and other forms of assistance to producers. Data are in constant local currency.
  • Net taxes on products > Current LCU: Net taxes on products (net indirect taxes) are the sum of product taxes less subsidies. Product taxes are those taxes payable by producers that relate to the production, sale, purchase or use of the goods and services. Subsidies are grants on the current account made by general government to private enterprises and unincorporated public enterprises. The grants may take the form of payments to ensure a guaranteed price or to enable maintenance of prices of goods and services below costs of production, and other forms of assistance to producers. Data are in current local currency.
  • Net taxes on products > Current US$: Net taxes on products (net indirect taxes) are the sum of product taxes less subsidies. Product taxes are those taxes payable by producers that relate to the production, sale, purchase or use of the goods and services. Subsidies are grants on the current account made by general government to private enterprises and unincorporated public enterprises. The grants may take the form of payments to ensure a guaranteed price or to enable maintenance of prices of goods and services below costs of production, and other forms of assistance to producers. Data are in current U.S. dollars.
  • Net taxes on products > Current US$ > Per $ GDP: Net taxes on products (net indirect taxes) are the sum of product taxes less subsidies. Product taxes are those taxes payable by producers that relate to the production, sale, purchase or use of the goods and services. Subsidies are grants on the current account made by general government to private enterprises and unincorporated public enterprises. The grants may take the form of payments to ensure a guaranteed price or to enable maintenance of prices of goods and services below costs of production, and other forms of assistance to producers. Data are in current U.S. dollars. Per $ GDP figures expressed per 1 billion $ gross domestic product.
  • Net taxes on products > Current US$ > Per capita: Net taxes on products (net indirect taxes) are the sum of product taxes less subsidies. Product taxes are those taxes payable by producers that relate to the production, sale, purchase or use of the goods and services. Subsidies are grants on the current account made by general government to private enterprises and unincorporated public enterprises. The grants may take the form of payments to ensure a guaranteed price or to enable maintenance of prices of goods and services below costs of production, and other forms of assistance to producers. Data are in current U.S. dollars. Per capita figures expressed per 1,000 population.
  • Net taxes on products > Current US$ per capita: Net taxes on products (net indirect taxes) are the sum of product taxes less subsidies. Product taxes are those taxes payable by producers that relate to the production, sale, purchase or use of the goods and services. Subsidies are grants on the current account made by general government to private enterprises and unincorporated public enterprises. The grants may take the form of payments to ensure a guaranteed price or to enable maintenance of prices of goods and services below costs of production, and other forms of assistance to producers. Data are in current U.S. dollars. Figures expressed per capita for the same year.
  • Other taxes > % of revenue: Other taxes (% of revenue). Other taxes include employer payroll or labor taxes, taxes on property, and taxes not allocable to other categories, such as penalties for late payment or nonpayment of taxes.
  • Other taxes > Current LCU: Other taxes include employer payroll or labor taxes, taxes on property, and taxes not allocable to other categories, such as penalties for late payment or nonpayment of taxes."
  • Other taxes payable by businesses > % of commercial profits: Other taxes payable by businesses (% of commercial profits). Other taxes payable by businesses include the amounts paid for property taxes, turnover taxes, and other small taxes such as municipal fees and vehicle and fuel taxes.
  • Profit tax > % of commercial profits: Profit tax (% of commercial profits). Profit tax is the amount of taxes on profits paid by the business.
  • Revenue > Excluding grants > Current LCU: Revenue is cash receipts from taxes, social contributions, and other revenues such as fines, fees, rent, and income from property or sales. Grants are also considered as revenue but are excluded here."
  • Revenue, excluding grants > % of GDP: Revenue, excluding grants (% of GDP). Revenue is cash receipts from taxes, social contributions, and other revenues such as fines, fees, rent, and income from property or sales. Grants are also considered as revenue but are excluded here.
  • Social contributions > % of revenue: Social contributions include social security contributions by employees, employers, and self-employed individuals, and other contributions whose source cannot be determined. They also include actual or imputed contributions to social insurance schemes operated by governments.
  • Social contributions > Current LCU: Social contributions include social security contributions by employees, employers, and self-employed individuals, and other contributions whose source cannot be determined. They also include actual or imputed contributions to social insurance schemes operated by governments.
  • Social security contributions: Social contributions include social security contributions by employees, employers, and self-employed individuals, and other contributions whose source cannot be determined. They also include actual or imputed contributions to social insurance schemes operated by governments."
  • Social security contributions > Current LCU: Social contributions include social security contributions by employees, employers, and self-employed individuals, and other contributions whose source cannot be determined. They also include actual or imputed contributions to social insurance schemes operated by governments."
  • Tax Freedom Day > Date of year: Date when the Tax Freedom Day was achieved by countries in the year mentioned. Tax Freedom Day is the first day of the year in which a nation as a whole has theoretically earned enough income to fund its annual tax burden
  • Tax payments > Number: Tax payments (number). Tax payments by businesses are the total number of taxes paid by businesses, including electronic filing. The tax is counted as paid once a year even if payments are more frequent.
  • Tax payments > Number > Per capita: Tax payments by businesses are the total number of taxes paid by businesses, including electronic filing. The tax is counted as paid once a year even if payments are more frequent." Per capita figures expressed per 1 million population.
  • Tax payments > Number per million: Tax payments (number). Tax payments by businesses are the total number of taxes paid by businesses, including electronic filing. The tax is counted as paid once a year even if payments are more frequent. Figures expressed per million population for the same year.
  • Tax rates: Revenue is cash receipts from taxes, social contributions, and other revenues such as fines, fees, rent, and income from property or sales. Grants are also considered as revenue but are excluded here."
  • Tax rates > % of managers surveyed ranking this as a major business constraint: Tax rates as a major constraint measure the share of senior managers who ranked tax rates as a major or very severe constraint.
  • Tax revenue > % of GDP: Tax revenue refers to compulsory transfers to the central government for public purposes. Certain compulsory transfers such as fines, penalties, and most social security contributions are excluded. Refunds and corrections of erroneously collected tax revenue are treated as negative revenue."
  • Tax revenue > Current LCU: Tax revenue refers to compulsory transfers to the central government for public purposes. Certain compulsory transfers such as fines, penalties, and most social security contributions are excluded. Refunds and corrections of erroneously collected tax revenue are treated as negative revenue."
  • Taxes on goods and services > % of revenue: Taxes on goods and services include general sales and turnover or value added taxes, selective excises on goods, selective taxes on services, taxes on the use of goods or property, taxes on extraction and production of minerals, and profits of fiscal monopolies."
  • Taxes on goods and services > % value added of industry and services: Taxes on goods and services include general sales and turnover or value added taxes, selective excises on goods, selective taxes on services, taxes on the use of goods or property, taxes on extraction and production of minerals, and profits of fiscal monopolies.
  • Taxes on goods and services > Current LCU: Taxes on goods and services include general sales and turnover or value added taxes, selective excises on goods, selective taxes on services, taxes on the use of goods or property, taxes on extraction and production of minerals, and profits of fiscal monopolies."
  • Taxes on goods and services including sales tax > % value added of industry and services: Taxes on goods and services include general sales and turnover or value added taxes, selective excises on goods, selective taxes on services, taxes on the use of goods or property, taxes on extraction and production of minerals, and profits of fiscal monopolies."
  • Taxes on income > Profits and capital gains > % of revenue: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
  • Taxes on income > Profits and capital gains > % of total taxes: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
  • Taxes on income > Profits and capital gains > Current LCU: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation."
  • Taxes on income > Profits and capital gains including income tax > % of revenue: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation."
  • Taxes on income > Profits and capital gains including income tax > % of total taxes: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation."
  • Taxes on income, profits and capital gains > % of revenue: Taxes on income, profits and capital gains (% of revenue). Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
  • Taxes on income, profits and capital gains > % of total taxes: Taxes on income, profits and capital gains (% of total taxes). Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
  • Taxes on income, profits and capital gains > Current LCU: Taxes on income, profits and capital gains (current LCU). Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
  • Taxes on income, profits and capital gains > Current LCU per capita: Taxes on income, profits and capital gains (current LCU). Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation. Figures expressed per capita for the same year.
  • Time to prepare and pay taxes > Hours: Time to prepare and pay taxes is the time, in hours per year, it takes to prepare, file, and pay (or withhold) three major types of taxes: the corporate income tax, the value added or sales tax, and labor taxes, including payroll taxes and social security contributions."
  • Total tax rate > % of commercial profits: Total tax rate (% of commercial profits). Total tax rate measures the amount of taxes and mandatory contributions payable by businesses after accounting for allowable deductions and exemptions as a share of commercial profits. Taxes withheld (such as personal income tax) or collected and remitted to tax authorities (such as value added taxes, sales taxes or goods and service taxes) are excluded.
  • Total tax rate > % of profit: Total tax rate is the total amount of taxes payable by businesses (except for labor taxes) after accounting for deductions and exemptions as a percentage of profit.
  • Total tax wedge > Single worker: The percentage of gross earnings given up in tax, including any social security contributions. Calculated for a single worker without children, earning 100 % of the average wage. Data for 2001, and only for selected OECD countries.
  • Total tax wedge > Single-income family: The percentage of gross earnings given up in tax, including any social security contributions. Calculated for a married couple with two children, earning 100% of the average wage. Data for 2001. Selected OECD countries only.
  • Value Added Tax > Lower rate for dwellings: Value Added Tax 2002. Whether there is a lower rate for dwellings and if so, what rate.
  • Value Added Tax > Professional services: Value Added Tax 2002. Whether there is a lower rate for dwellings and if so, what rate.
  • Value Added Tax > Professional services per million: Value Added Tax 2002. Whether there is a lower rate for dwellings and if so, what rate. Figures expressed per million population for the same year.
STAT AMOUNT DATE RANK HISTORY
Average number of times firms spent in meetings with tax officials 1.3 2005 27th out of 39
Average number of times firms spent in meetings with tax officials per million 0.0158 2005 37th out of 39
Average time to clear customs > Days 4.02 days 2005 13th out of 38
Components of taxation > Corporate income tax u2.9% 2002 28th out of 28
Components of taxation > Goods and service tax 29.2% 2002 19th out of 30
Components of taxation > Personal income tax 25.1% 2002 16th out of 30
Components of taxation > Property tax 2.3% 2000 17th out of 18
Components of taxation > Social security > Contribution by employer 19.8% 2002 9th out of 27
Components of taxation > Social security > Employees contribution 17.6% 2002 4th out of 30
Contribution by middle 40% 36.5% 1990 2nd out of 14
Contribution by poorest 30% 10% 1990 5th out of 14
Contribution by richest 30% 53.6% 1990 11th out of 14
Firms expected to give gifts in meetings with tax officials > % of firms 14.8% 2005 30th out of 37
GDP > Constant LCU 2.47 trillion 2012 43th out of 183
GDP > Constant LCU per capita 30,183.88 2012 97th out of 183
GDP > Current LCU 2.67 trillion 2012 63th out of 185
GDP > Current LCU per capita 32,560.82 2012 115th out of 185
GDP > Current US$ $3.43 trillion 2012 5th out of 180
GDP > Current US$ per capita $41,862.71 2012 19th out of 180
GDP > Current US$, % of GDP 100.84% 2012 29th out of 177
GDP growth > Annual % 0.689% 2012 142nd out of 183
GDP per capita > Constant LCU 30,183.88 2012 97th out of 183
GDP per capita > Current LCU 32,560.82 2012 115th out of 185
GNI > Constant 2000 US$ $3.15 trillion 2012 5th out of 104
GNI > Constant 2000 US$ per capita $38,418.73 2012 10th out of 104
GNI > Constant 2000 US$, % of GDP 92.54% 2012 5th out of 104
GNI per capita, Atlas method > Current US$ $44,260.00 2012 16th out of 174
Grants and other revenue > % of revenue 3.93% 2008 77th out of 81
Grants and other revenue > Current LCU 27.96 billion 2008 42nd out of 80
Highest marginal tax rate > Corporate rate 29.44% 2009 44th out of 108
Highest marginal tax rate > Individual > On income exceeding > US$ $334,448.00 2009 3rd out of 65
Highest marginal tax rate > Individual rate 45% 2009 10th out of 87
Labor tax and contributions > % of commercial profits 21.8% 2013 54th out of 188
Net taxes on products > Constant LCU 190703700000 2005
Net taxes on products > Current LCU 218000000000 2005
Net taxes on products > Current US$ 271.11 billion$ 2005 1st out of 129
Net taxes on products > Current US$ > Per $ GDP 0.097$ per $1 billion of GDP 2005 67th out of 129
Net taxes on products > Current US$ > Per capita 3.29 million$ per 1,000 people 2005 11th out of 129
Net taxes on products > Current US$ per capita 3,287.41$ 2005 11th out of 128
Other taxes > % of revenue 0.0775% 2011 88th out of 95
Other taxes > Current LCU 30 million 1995 48th out of 69
Other taxes payable by businesses > % of commercial profits 4.6% 2013 59th out of 188
Profit tax > % of commercial profits 23% 2013 45th out of 188
Revenue > Excluding grants > Current LCU 706.5 billion 2008 24th out of 87
Revenue, excluding grants > % of GDP 28.94% 2011 48th out of 104
Social contributions > % of revenue 58.34% 2005 1st out of 61
Social contributions > Current LCU 379550000000 2005
Social security contributions 54.74% 2008 1st out of 67
Social security contributions > Current LCU 389.74 billion 2008 9th out of 66
Tax Freedom Day > Date of year 7/8/2011 2011
Tax payments > Number 9 2013 150th out of 188
Tax payments > Number > Per capita 0.196 per 1 million people 2009 5th out of 6
Tax payments > Number per million 0.11 2012 178th out of 188
Tax rates 28.31 2008 47th out of 85
Tax rates > % of managers surveyed ranking this as a major business constraint 29.43% 2005 16th out of 38
Tax revenue > % of GDP 11.79% 2008 77th out of 85
Tax revenue > Current LCU 294.26 billion 2008 35th out of 87
Taxes on goods and services > % of revenue 23.36% 2008 67th out of 85
Taxes on goods and services > % value added of industry and services 7.19% 2005 54th out of 60
Taxes on goods and services > Current LCU 166.32 billion 2008 31st out of 84
Taxes on goods and services including sales tax > % value added of industry and services 7.49% 2008 59th out of 72
Taxes on income > Profits and capital gains > % of revenue 15.9% 2005 40th out of 70
Taxes on income > Profits and capital gains > % of total taxes 41.7% 2005 21st out of 70
Taxes on income > Profits and capital gains > Current LCU 127.94 billion 2008 31st out of 86
Taxes on income > Profits and capital gains including income tax > % of revenue 17.97% 2008 57th out of 87
Taxes on income > Profits and capital gains including income tax > % of total taxes 43.48% 2008 30th out of 86
Taxes on income, profits and capital gains > % of revenue 15.4% 2011 76th out of 103
Taxes on income, profits and capital gains > % of total taxes 38.32% 2011 44th out of 102
Taxes on income, profits and capital gains > Current LCU 117.24 billion 2011 43th out of 102
Taxes on income, profits and capital gains > Current LCU per capita 1,433.29 2011 72nd out of 102
Time to prepare and pay taxes > Hours 196 2009 106th out of 172
Total tax rate > % of commercial profits 49.4% 2013 46th out of 188
Total tax rate > % of profit 44.9% 2009 69th out of 172
Total tax wedge > Single worker 50.7% 2001 3rd out of 29
Total tax wedge > Single-income family 32.6% 2001 10th out of 29
Value Added Tax > Lower rate for dwellings 0.0 2002 12th out of 25
Value Added Tax > Professional services 16% 2002 20th out of 25
Value Added Tax > Professional services per million 0.194% 2002 23th out of 25

SOURCES: World Bank, Enterprise Surveys; World Bank, Enterprise Surveys. Population figures from World Bank: (1) United Nations Population Division. World Population Prospects, (2) United Nations Statistical Division. Population and Vital Statistics Report (various years), (3) Census reports and other statistical publications from national statistical offices, (4) Eurostat: Demographic Statistics, (5) Secretariat of the Pacific Community: Statistics and Demography Programme, and (6) U.S. Census Bureau: International Database.; World Development Indicators database; OECD Revenue Statistics; Michael F. Forster, 'Trends and Driving Factors in Income Distribution and Poverty in the OECD Area', OECD Labour Market and Social Policy Occasional Paper 42; World Bank national accounts data; World Bank national accounts data. Population figures from World Bank: (1) United Nations Population Division. World Population Prospects, (2) United Nations Statistical Division. Population and Vital Statistics Report (various years), (3) Census reports and other statistical publications from national statistical offices, (4) Eurostat: Demographic Statistics, (5) Secretariat of the Pacific Community: Statistics and Demography Programme, and (6) U.S. Census Bureau: International Database.; World Bank national accounts data. GDP figures sourced from World Bank national accounts data, and OECD National Accounts data files.; World Bank national accounts data. GDP figures sourced from World Bank national accounts data, and OECD National Accounts data files.; International Monetary Fund, Government Finance Statistics Yearbook and data files.; KPMG's Corporate and Indirect Tax Rate Survey 2009 (www.kpmg.com), and PricewaterhouseCoopers's Worldwide Tax Summaries Online (www.pwc.com).; KPMG's Individual Income Tax and Social Security Rate Survey 2009 (www.kpmg.com), and PricewaterhouseCoopers's Worldwide Tax Summaries Online (www.pwc.com).; World Bank, Doing Business project (http://www.doingbusiness.org/).; World Development Indicators database. Population figures from World Bank: (1) United Nations Population Division. World Population Prospects, (2) United Nations Statistical Division. Population and Vital Statistics Report (various years), (3) Census reports and other statistical publications from national statistical offices, (4) Eurostat: Demographic Statistics, (5) Secretariat of the Pacific Community: Statistics and Demography Programme, and (6) U.S. Census Bureau: International Database.; International Monetary Fund, Government Finance Statistics Yearbook and data files. World Bank World Development Indicators.; International Monetary Fund, Government Finance Statistics Yearbook and data files, and World Bank and OECD GDP estimates. World Bank World Development Indicators.; Various sources compiled into Wikipedia's Tax Freedom Day; World Bank, Doing Business project (http://www.doingbusiness.org/). Population figures from World Bank: (1) United Nations Population Division. World Population Prospects, (2) United Nations Statistical Division. Population and Vital Statistics Report (various years), (3) Census reports and other statistical publications from national statistical offices, (4) Eurostat: Demographic Statistics, (5) Secretariat of the Pacific Community: Statistics and Demography Programme, and (6) U.S. Census Bureau: International Database.; International Monetary Fund, Government Finance Statistics Yearbook and data files, and World Bank and OECD GDP estimates.; International Monetary Fund, Government Finance Statistics Yearbook and data files, and World Bank and OECD value added estimates.; International Monetary Fund, Government Finance Statistics Yearbook and data files. World Bank World Development Indicators. Population figures from World Bank: (1) United Nations Population Division. World Population Prospects, (2) United Nations Statistical Division. Population and Vital Statistics Report (various years), (3) Census reports and other statistical publications from national statistical offices, (4) Eurostat: Demographic Statistics, (5) Secretariat of the Pacific Community: Statistics and Demography Programme, and (6) U.S. Census Bureau: International Database.; OECD; Parliamentary Assembly of the Council of Europe; Parliamentary Assembly of the Council of Europe. Population figures from World Bank: (1) United Nations Population Division. World Population Prospects, (2) United Nations Statistical Division. Population and Vital Statistics Report (various years), (3) Census reports and other statistical publications from national statistical offices, (4) Eurostat: Demographic Statistics, (5) Secretariat of the Pacific Community: Statistics and Demography Programme, and (6) U.S. Census Bureau: International Database.

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