Tax to GDP ratios

Canada is in the lower half of OECD countries ranked in order of tax to GDP ratio.  The ratio declined from 35.6% in 2000 to 31.0% in both 2010 and 2011. The 2010 figure was lower than the OECD average of 33.8%. In 2000, the ratio in Canada was above the OECD average but declined to move below it in 2002.

Figure 1: Tax revenue as percentage of GDP 2000 to latest available data

Tax structures

The main observations for Canada are:

• Revenue from personal and corporate income taxes declined between 2000 and 2010 to 14.5% of GDP but remained higher than the OECD average of 11.3%.

• The tax ratio for Social security contributions (5.4% in 2010 and 2011) was slightly above half the OECD average of 9.5% in 2010.

• Taxes on goods and services declined from 8.6% to 7.5% of GDP over the period and were lower than the OECD average of 11.0% of GDP in 2010.

• Property tax revenues were 3.6% of GDP in 2010, slightly less than double the OECD average.

Figure 2: Tax revenue main headings as percentage of GDP, 2000, 2007, 2010, 2011 

• OECD averages are not available for 2011 as 5 OECD countries have not provided data for that year.
• More comparative information about OECD member countries is contained in the tables linked within the following webpages:
  • Tax revenue trends: tax ratios changes between 2007 and 2011
  • Tax revenue trends: tax ratios changes between 1965 and 2010
  • Tax structures: latest position (2010)
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