| # | Country | Taxes on income, profits and capital gains, % of revenue | Tax revenue, % of GDP |
|---|---|---|---|
| 1 | United States | 93.0 % | 10.8 % |
| 2 | Timor-Leste | 81.8 % | 21.6 % |
| 3 | Equatorial Guinea | 79.2 % | 6.6 % |
| 4 | Canada | 78.5 % | 13.7 % |
| 5 | Australia | 76.6 % | 23.6 % |
| 6 | Angola | 70.1 % | 7.6 % |
| 7 | Papua New Guinea | 67.0 % | 15.5 % |
| 8 | Iran | 66.7 % | 7.4 % |
| 9 | New Zealand | 66.0 % | 29.5 % |
| 10 | Ireland | 64.6 % | 17.9 % |
| 11 | Malaysia | 64.3 % | 12.4 % |
| 12 | Japan | 62.9 % | 11.1 % |
| 13 | DR Congo | 59.8 % | 10.7 % |
| 14 | Norway | 59.7 % | 24.5 % |
| 15 | Belgium | 59.4 % | 23.0 % |
| 16 | Denmark | 59.0 % | 33.4 % |
| 17 | Brazil | 58.7 % | 15.4 % |
| 18 | South Africa | 57.8 % | 25.9 % |
| 19 | Malta | 57.6 % | 24.1 % |
| 20 | Micronesia | 57.5 % | 7.0 % |
| 21 | Iraq | 57.2 % | 1.3 % |
| 22 | Netherlands | 55.8 % | 25.3 % |
| 23 | Italy | 55.4 % | 25.6 % |
| 24 | Luxembourg | 55.4 % | 28.6 % |
| 25 | South Korea | 54.8 % | 13.3 % |
| 26 | Mexico | 54.2 % | 14.8 % |
| 27 | France | 53.8 % | 22.8 % |
| 28 | United Kingdom | 52.6 % | 26.9 % |
| 29 | Nauru | 52.2 % | 21.4 % |
| 30 | Malawi | 51.3 % | 15.6 % |
| 31 | Indonesia | 51.2 % | 11.1 % |
| 32 | Singapore | 51.0 % | 13.6 % |
| 33 | San Marino | 50.4 % | 17.3 % |
| 34 | Israel | 50.0 % | 23.2 % |
| 35 | Austria | 49.8 % | 25.8 % |
| 36 | Mozambique | 49.0 % | 21.8 % |
| 37 | Bhutan | 48.9 % | 12.3 % |
| 38 | Ghana | 48.8 % | 12.4 % |
| 39 | Lithuania | 48.3 % | 21.9 % |
| 40 | Iceland | 47.2 % | 23.2 % |
| 41 | India | 47.1 % | 6.9 % |
| 42 | Zambia | 47.0 % | 18.8 % |
| 43 | Colombia | 46.7 % | 15.2 % |
| 44 | Spain | 46.7 % | 14.9 % |
| 45 | Georgia | 45.9 % | 24.3 % |
| 46 | Switzerland | 45.5 % | 9.5 % |
| 47 | Rwanda | 45.5 % | 12.7 % |
| 48 | Germany | 45.2 % | 10.9 % |
| 49 | Finland | 45.1 % | 25.3 % |
| 50 | Cyprus | 44.6 % | 23.9 % |
| 51 | Kenya | 44.5 % | 14.1 % |
| 52 | Nicaragua | 44.5 % | 20.1 % |
| 53 | Czechia | 43.9 % | 18.6 % |
| 54 | Panama | 43.7 % | 7.2 % |
| 55 | Armenia | 43.2 % | 22.4 % |
| 56 | Egypt | 42.4 % | 12.5 % |
| 57 | Portugal | 42.3 % | 22.3 % |
| 58 | Slovakia | 41.8 % | 19.1 % |
| 59 | Tunisia | 40.8 % | 20.1 % |
| 60 | Botswana | 40.7 % | 22.4 % |
| 61 | Mali | 40.7 % | 12.0 % |
| 62 | Philippines | 40.3 % | 14.4 % |
| 63 | El Salvador | 40.2 % | 21.8 % |
| 64 | Morocco | 40.1 % | 22.7 % |
| 65 | Marshall Islands | 39.9 % | 17.2 % |
| 66 | Thailand | 39.9 % | 15.2 % |
| 67 | Azerbaijan | 39.4 % | 17.3 % |
| 68 | Estonia | 39.4 % | 22.7 % |
| 69 | Peru | 39.2 % | 15.9 % |
| 70 | Uganda | 38.8 % | 12.6 % |
| 71 | Namibia | 38.6 % | 33.9 % |
| 72 | Kazakhstan | 38.6 % | 11.9 % |
| 73 | Gabon | 38.1 % | 9.5 % |
| 74 | Slovenia | 38.1 % | 21.0 % |
| 75 | Chile | 38.0 % | 18.3 % |
| 76 | Jamaica | 37.8 % | 23.7 % |
| 77 | Kiribati | 37.8 % | 17.5 % |
| 78 | Trinidad and Tobago | 37.8 % | 16.8 % |
| 79 | Zimbabwe | 37.5 % | 7.2 % |
| 80 | Guatemala | 37.3 % | 11.6 % |
| 81 | Greece | 37.2 % | 27.4 % |
| 82 | China | 37.2 % | 7.0 % |
| 83 | Uruguay | 37.1 % | 17.9 % |
| 84 | Ukraine | 37.1 % | 21.0 % |
| 85 | Andorra | 37.1 % | 15.6 % |
| 86 | Cambodia | 37.0 % | 12.2 % |
| 87 | Solomon Islands | 36.3 % | 23.3 % |
| 88 | Eswatini | 35.7 % | 24.3 % |
| 89 | Romania | 35.2 % | 16.2 % |
| 90 | Tanzania | 35.0 % | 12.3 % |
| 91 | Dominican Republic | 34.9 % | 14.7 % |
| 92 | Uzbekistan | 34.2 % | 11.0 % |
| 93 | Sri Lanka | 33.5 % | 9.9 % |
| 94 | Mongolia | 32.7 % | 16.9 % |
| 95 | Hungary | 32.7 % | 22.7 % |
| 96 | Fiji | 32.6 % | 23.9 % |
| 97 | Costa Rica | 32.5 % | 13.5 % |
| 98 | Nepal | 32.5 % | 13.9 % |
| 99 | Myanmar | 32.4 % | 6.0 % |
| 100 | Barbados | 32.4 % | 23.4 % |
Top 100 entries with a recorded value; entries without data are not ranked.