| # | Country | Tax revenue, % of GDP | Tax revenue level |
|---|---|---|---|
| 1 | Lesotho | 35.4 % | 25% of GDP or more |
| 2 | Namibia | 33.9 % | 25% of GDP or more |
| 3 | Denmark | 33.4 % | 25% of GDP or more |
| 4 | New Zealand | 29.5 % | 25% of GDP or more |
| 5 | Luxembourg | 28.6 % | 25% of GDP or more |
| 6 | Macao SAR | 27.4 % | 25% of GDP or more |
| 7 | Greece | 27.4 % | 25% of GDP or more |
| 8 | Sweden | 27.2 % | 25% of GDP or more |
| 9 | United Kingdom | 26.9 % | 25% of GDP or more |
| 10 | South Africa | 25.9 % | 25% of GDP or more |
| 11 | Austria | 25.8 % | 25% of GDP or more |
| 12 | Italy | 25.6 % | 25% of GDP or more |
| 13 | Finland | 25.3 % | 25% of GDP or more |
| 14 | Netherlands | 25.3 % | 25% of GDP or more |
| 15 | Norway | 24.5 % | 20–25% of GDP |
| 16 | Eswatini | 24.3 % | 20–25% of GDP |
| 17 | Georgia | 24.3 % | 20–25% of GDP |
| 18 | Malta | 24.1 % | 20–25% of GDP |
| 19 | Samoa | 24.0 % | 20–25% of GDP |
| 20 | Fiji | 23.9 % | 20–25% of GDP |
| 21 | Cyprus | 23.9 % | 20–25% of GDP |
| 22 | Serbia | 23.9 % | 20–25% of GDP |
| 23 | Saint Vincent and the Grenadines | 23.8 % | 20–25% of GDP |
| 24 | Jamaica | 23.7 % | 20–25% of GDP |
| 25 | Australia | 23.6 % | 20–25% of GDP |
| 26 | Barbados | 23.4 % | 20–25% of GDP |
| 27 | Solomon Islands | 23.3 % | 20–25% of GDP |
| 28 | Israel | 23.2 % | 20–25% of GDP |
| 29 | Iceland | 23.2 % | 20–25% of GDP |
| 30 | Belgium | 23.0 % | 20–25% of GDP |
| 31 | France | 22.8 % | 20–25% of GDP |
| 32 | Hungary | 22.7 % | 20–25% of GDP |
| 33 | Morocco | 22.7 % | 20–25% of GDP |
| 34 | Estonia | 22.7 % | 20–25% of GDP |
| 35 | Botswana | 22.4 % | 20–25% of GDP |
| 36 | Armenia | 22.4 % | 20–25% of GDP |
| 37 | Portugal | 22.3 % | 20–25% of GDP |
| 38 | Seychelles | 22.1 % | 20–25% of GDP |
| 39 | Lithuania | 21.9 % | 20–25% of GDP |
| 40 | Mozambique | 21.8 % | 20–25% of GDP |
| 41 | El Salvador | 21.8 % | 20–25% of GDP |
| 42 | Timor-Leste | 21.6 % | 20–25% of GDP |
| 43 | Nauru | 21.4 % | 20–25% of GDP |
| 44 | Belize | 21.3 % | 20–25% of GDP |
| 45 | Croatia | 21.2 % | 20–25% of GDP |
| 46 | Ukraine | 21.0 % | 20–25% of GDP |
| 47 | Slovenia | 21.0 % | 20–25% of GDP |
| 48 | Bulgaria | 20.7 % | 20–25% of GDP |
| 49 | Mauritius | 20.5 % | 20–25% of GDP |
| 50 | Tonga | 20.5 % | 20–25% of GDP |
| 51 | Bosnia and Herzegovina | 20.2 % | 20–25% of GDP |
| 52 | Tunisia | 20.1 % | 20–25% of GDP |
| 53 | Nicaragua | 20.1 % | 20–25% of GDP |
| 54 | Kyrgyzstan | 19.6 % | 15–20% of GDP |
| 55 | Senegal | 19.5 % | 15–20% of GDP |
| 56 | Maldives | 19.5 % | 15–20% of GDP |
| 57 | Slovakia | 19.1 % | 15–20% of GDP |
| 58 | Zambia | 18.8 % | 15–20% of GDP |
| 59 | Moldova | 18.8 % | 15–20% of GDP |
| 60 | North Macedonia | 18.8 % | 15–20% of GDP |
| 61 | Burkina Faso | 18.7 % | 15–20% of GDP |
| 62 | Czechia | 18.6 % | 15–20% of GDP |
| 63 | Cabo Verde | 18.4 % | 15–20% of GDP |
| 64 | Chile | 18.3 % | 15–20% of GDP |
| 65 | Saint Lucia | 18.2 % | 15–20% of GDP |
| 66 | The Gambia | 18.2 % | 15–20% of GDP |
| 67 | Palau | 18.1 % | 15–20% of GDP |
| 68 | Albania | 18.0 % | 15–20% of GDP |
| 69 | Ireland | 17.9 % | 15–20% of GDP |
| 70 | Uruguay | 17.9 % | 15–20% of GDP |
| 71 | Latvia | 17.6 % | 15–20% of GDP |
| 72 | Türkiye | 17.6 % | 15–20% of GDP |
| 73 | Kiribati | 17.5 % | 15–20% of GDP |
| 74 | Poland | 17.4 % | 15–20% of GDP |
| 75 | Azerbaijan | 17.3 % | 15–20% of GDP |
| 76 | The Bahamas | 17.3 % | 15–20% of GDP |
| 77 | San Marino | 17.3 % | 15–20% of GDP |
| 78 | Marshall Islands | 17.2 % | 15–20% of GDP |
| 79 | Bolivia | 17.0 % | 15–20% of GDP |
| 80 | Mongolia | 16.9 % | 15–20% of GDP |
| 81 | Trinidad and Tobago | 16.8 % | 15–20% of GDP |
| 82 | Vanuatu | 16.5 % | 15–20% of GDP |
| 83 | Romania | 16.2 % | 15–20% of GDP |
| 84 | Peru | 15.9 % | 15–20% of GDP |
| 85 | Malawi | 15.6 % | 15–20% of GDP |
| 86 | Andorra | 15.6 % | 15–20% of GDP |
| 87 | Papua New Guinea | 15.5 % | 15–20% of GDP |
| 88 | Jordan | 15.5 % | 15–20% of GDP |
| 89 | Brazil | 15.4 % | 15–20% of GDP |
| 90 | Colombia | 15.2 % | 15–20% of GDP |
| 91 | Thailand | 15.2 % | 15–20% of GDP |
| 92 | Honduras | 15.1 % | 15–20% of GDP |
| 93 | Saint Kitts and Nevis | 15.0 % | 15–20% of GDP |
| 94 | Spain | 14.9 % | 10–15% of GDP |
| 95 | Mexico | 14.8 % | 10–15% of GDP |
| 96 | Dominican Republic | 14.7 % | 10–15% of GDP |
| 97 | Philippines | 14.4 % | 10–15% of GDP |
| 98 | Kenya | 14.1 % | 10–15% of GDP |
| 99 | Nepal | 13.9 % | 10–15% of GDP |
| 100 | Togo | 13.9 % | 10–15% of GDP |
Top 100 entries with a recorded value; entries without data are not ranked.