Rating of countries by the level of tax burden on business

The authoritative audit company KPMG compiled the rating of countries on the level of the tax burden on the business of .According to the results of the study, the hardest part is for French businessmen, who are literally strangled by high taxes.

But the easiest way to do business in India, which ranked first among the 14 countries that came to the attention of analysts KPMG.

To assess the tax burden compared to such indicators as income tax, property, payments to social funds and other payments. We offer to your attention the top ten countries ranked by the severity of the tax burden.


  • 10. Australia
  • 9. Germany
  • 8. USA
  • 7. Netherlands
  • 6. United Kingdom
  • 5. Russia
  • 4. Mexico
  • 3. China
  • 2. Canada
  • 1. India

10. Australia

for the pastthe year has somewhat tightened the tax burden. In last year's KPMG rating, the country received a coefficient of 80.8, while the figure for this year is already 125.1 points.

9. Germany

demonstrates one of the minimum levels of tax burden among European countries. If joint-stock companies in the state pay solid taxes, so-called partnerships have the opportunity to use preferential rates that do not exceed 21% of revenues.

8. USA

is famous for its high taxes for both business and individual income. Corporate income tax rate is one of the highest in the world - 35%.The average level of effective labor taxation in the United States is 23.4%, while in India, the leader in the rating, this figure is 1.6%.

7. The Netherlands

forces large corporations to pay tax at a rate of 35%, but many taxpayers enjoy the right to benefits, doing social and charity work. The value added tax is from 6 to 17.5%.Payments to social funds make up just over 22% of the wage fund.

6. United Kingdom

is the most loyal state in Europe in terms of tax burden on business. Tax rates directly depend on the size of the net profit of the company and make up from 20 to 27.5%.

5. Russia

loads business taxes by 28% less than the US.The higher the tax burden in the resource extraction and processing industry, the lowest is in IT and services for business. The Moscow companies pay the most taxes.

4. Mexico

was in the lead in the KPMG rating in 2010.The tax on profit in the country is 24.5%, and payments to social funds - about 26%.

3. China

is known for its low tax burden. Business pays income tax at a rate of only 5.9%.True, payments to social funds can be up to 50% of the payroll, but the salaries of Chinese employees are notoriously low.

2. Canada

for the second year in a row holds second place in terms of tax burden. The tax rate for profits in the country is 9.3%, and the deductions to social funds are quite small at about 12.6%.True, the taxation system provides for many small fees. The most favorable for business people in Canada is Vancouver.

1. India

was the leader of rating of tax burden on business .Moreover, the income tax rate in the country is quite high - about 35%, but payments to social funds are minimal. VAT from Indian companies is charged at a rate of 12%.Experts estimate that the tax burden in India is one and a half times easier than in Russia.