Revenue Statistics in Asia and the Pacific 2025

3. Tax levels and tax structure, 1990-2023

Abstract

Comparative tables 1990-23

In all of the following tables a (“..”) indicates not available. The main series in this volume cover the years 1990 to 2023.

Figures referring to 1991-99 and 2001-05 in Table 3.1 and Table 3.2 and figures relating to 1990-99, 2001-04, 2006-09, and 2011-16 in Tables 3.5 to 3.20 have been omitted due to lack of space. Complete series for the comparative tables are available within the theme Taxation/ Global tax revenue at https://data-explorer.oecd.org/.

Table 3.1. Total tax revenue as percentage of GDP, 1990-2023

	1990	2000	2006	2007	2008	2009	2010	2011	2012	2013
Armenia	..	..	..	..	..	..	20.2	20.5	20.5	21.9
Australia1	28.1	30.4	29.3	29.4	26.7	25.4	25.1	25.8	26.8	27.0
Azerbaijan	..	..	..	..	..	..	..	..	..	..
Bangladesh	..	5.4	5.7	6.3	6.2	6.5	7.2	7.5	7.6	7.5
Bhutan3	..	..	..	..	10.3	13.2	13.3	14.4	13.7	13.1
Cambodia3	..	..	7.1	8.3	9.0	5.8	6.0	6.1	9.8	9.9
China2, 3	..	..	..	16.6	16.7	16.8	17.5	18.1	18.4	18.3
Cook Islands	..	..	25.8	24.9	24.0	26.7	25.7	23.9	27.2	25.1
Fiji	..	..	..	..	22.2	21.6	21.6	22.7	23.8	23.7
Georgia	..	14.4	22.2	25.1	24.2	23.7	22.0	23.5	23.9	22.9
Hong Kong (China)	..	..	..	..	..	..	13.3	14.1	13.6	13.3
Indonesia3	..	7.9	11.9	12.2	13.0	11.0	11.4	12.2	12.5	12.5
Japan1	27.7	25.3	26.6	27.2	27.0	25.7	26.2	27.1	28.0	28.6
Kazakhstan	..	19.9	26.1	26.1	27.6	21.2	23.8	25.5	23.9	22.6
Kiribati	..	..	..	..	..	..	15.8	14.4	14.2	14.3
Korea1	18.6	20.9	22.6	23.7	23.6	22.7	22.4	23.2	23.7	23.1
Kyrgyzstan3	25.6	11.7	17.2	18.4	18.6	17.6	17.8	18.4	20.4	20.3
Lao PDR3	..	..	..	..	..	..	11.5	12.1	12.2	12.9
Malaysia	18.5	14.1	15.1	14.8	15.1	15.5	13.8	15.3	16.1	15.8
Maldives3	..	..	..	11.8	11.2	8.8	8.8	12.0	15.3	17.3
Marshall Islands	..	..	17.9	18.4	30.1	28.7	28.3	26.9	24.9	25.5
Mongolia	..	..	26.6	27.9	26.3	22.3	25.3	24.5	22.2	23.5
Nauru	..	..	..	..	..	..	..	..	..	..
New Zealand1	36.2	32.5	35.3	33.9	32.9	30.2	30.3	30.1	31.6	30.5
Niue	..	..	..	..	..	..	0.0	0.0	0.0	0.0
Pakistan3	..	..	..	..	..	..	..	9.3	9.0	9.4
Papua New Guinea4	..	..	20.0	20.8	18.6	15.9	17.0	20.0	18.9	18.4
The Philippines	..	15.3	15.8	15.6	15.6	14.4	14.2	14.5	15.1	15.5
Samoa	..	..	21.7	19.0	18.5	20.4	19.2	20.2	22.1	22.8
Singapore	..	15.2	11.8	13.2	14.0	12.4	12.5	12.9	13.5	13.2
Solomon Islands	..	..	..	15.4	16.7	16.6	19.0	22.3	23.5	23.3
Sri Lanka	..	..	12.5	12.2	11.4	11.0	11.1	11.5	10.2	10.3
Thailand	..	15.3	17.9	17.6	17.1	16.6	17.6	18.5	18.5	19.3
Timor-Leste	..	..	..	..	..	..	..	..	24.8	21.5
Tokelau	..	..	13.3	14.3	16.1	15.5	17.7	15.6	15.3	16.2
Vanuatu	..	16.3	17.5	19.4	19.8	18.2	17.1	16.9	17.3	18.2
Viet Nam3	..	..	19.9	19.9	20.9	20.0	20.0	19.2	17.9	18.6
Africa average5	..	..	..	..	..	14.2	14.1	14.8	14.8	14.9
Asia-Pacific average6,7	..	..	..	..	..	..	18.0	18.4	19.0	18.9
LAC average8	14.6	16.9	19.1	19.7	19.9	19.1	19.7	20.1	20.3	20.4
OECD average9,10	30.9	32.9	32.8	32.9	32.2	31.5	31.5	31.9	32.3	32.6
	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023
Armenia	22.0	21.1	21.3	20.8	20.9	22.4	22.4	22.7	22.7	23.5
Australia1	27.2	27.8	27.5	28.5	28.6	27.7	28.3	29.2	29.4	..
Azerbaijan	17.2	18.9	18.2	16.3	16.2	18.1	20.3	18.4	19.6	23.0
Bangladesh	7.5	7.4	7.4	7.7	7.5	6.8	7.4	7.4	7.3	7.3
Bhutan3	13.5	13.2	12.9	14.2	13.2	10.4	8.1	9.9	11.2	11.6
Cambodia3	11.8	11.7	11.9	12.8	13.8	16.0	14.7	13.2	14.7	13.0
China2, 3	18.2	17.8	17.1	17.0	16.7	21.7	19.7	20.6	19.6	20.4
Cook Islands	22.0	26.9	27.6	27.1	28.4	26.1	25.8	26.9	22.1	25.5
Fiji	22.7	23.6	23.1	24.2	23.5	22.4	16.7	15.1	17.9	20.5
Georgia	22.8	23.2	24.0	24.0	23.0	23.9	22.1	22.3	23.7	24.4
Hong Kong (China)	15.4	14.3	13.7	14.1	13.5	12.2	13.8	14.6	14.1	13.1
Indonesia3	12.2	12.1	12.0	11.6	12.0	11.6	10.1	10.9	12.1	12.0
Japan1	30.0	30.2	30.3	30.9	31.5	31.5	32.9	33.9	34.4	0.0
Kazakhstan	21.1	15.5	14.9	16.0	17.0	16.7	14.1	15.6	19.8	19.5
Kiribati	10.9	13.7	13.8	14.8	15.7	15.8	16.1	17.4	16.4	16.9
Korea1	23.4	23.7	24.7	25.4	26.7	27.2	27.7	29.8	32.0	28.9
Kyrgyzstan3	20.4	19.1	19.5	19.3	20.3	18.4	16.4	18.9	22.0	21.9
Lao PDR3	12.3	12.6	11.9	11.0	10.9	10.5	9.2	9.6	10.3	11.0
Malaysia	15.3	14.5	14.0	13.4	12.5	12.4	11.4	11.7	12.1	13.1
Maldives3	18.8	19.2	19.4	19.7	18.9	18.6	19.0	18.1	20.4	23.6
Marshall Islands	24.5	25.8	25.1	26.4	26.9	26.6	26.4	25.6	26.1	25.1
Mongolia	20.2	19.3	19.1	21.4	23.9	23.9	20.8	24.0	24.6	24.7
Nauru	9.4	18.0	14.8	24.9	32.3	43.0	34.5	35.2	29.2	19.0
New Zealand1	31.2	31.5	31.4	31.3	32.2	31.4	33.7	34.5	33.1	34.0
Niue	26.2	25.5	23.8	28.9	25.9	23.7	24.4	21.8	30.8	35.3
Pakistan3	9.9	11.2	11.2	11.4	10.2	10.0	10.3	10.4	10.0	10.5
Papua New Guinea4	18.0	15.2	12.9	12.6	13.2	13.0	11.9	12.1	14.8	15.8
The Philippines	16.0	16.2	16.2	16.7	17.3	18.0	17.8	18.0	18.4	17.9
Samoa	22.0	22.9	23.2	23.4	23.7	23.8	26.2	25.8	25.0	24.7
Singapore	13.4	13.0	13.0	13.8	12.9	13.2	12.5	12.1	11.8	13.7
Solomon Islands	23.0	23.1	21.6	22.7	23.5	19.8	18.9	19.3	18.6	19.2
Sri Lanka	9.9	11.9	11.6	11.8	11.3	11.1	8.0	7.6	7.9	10.0
Thailand	18.4	18.9	18.1	17.5	17.7	17.2	16.5	16.4	16.7	17.1
Timor-Leste	20.0	16.7	6.4	10.6	13.6	16.4	12.3	14.4	19.8	9.6
Tokelau	17.1	15.1	14.7	16.8	16.7	16.7	17.1	18.4	16.0	18.3
Vanuatu	18.3	16.9	15.7	17.1	17.8	17.0	14.0	11.1	15.8	18.6
Viet Nam3	17.7	18.2	18.4	18.4	18.3	18.9	17.7	18.2	18.8	16.8
Africa average5	15.3	15.3	15.0	14.9	15.2	15.5	15.2	15.5	16.0	0.0
Asia-Pacific average6,7	18.4	18.5	17.9	18.8	19.1	19.3	18.4	18.7	19.4	19.6
LAC average8	20.6	21.0	20.9	21.0	21.3	21.4	20.8	21.0	21.4	21.3
OECD average9,10	32.8	32.9	33.5	33.3	33.5	33.4	33.5	34.1	34.0	33.9

1Australia, Japan, Korea and New Zealand are included in the OECD average and in the average for Asian and Pacific economies. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2024), Revenue Statistics 2024, https://doi.org/10.1787/c87a3da5-en.

22007 to 2018: The tax-to-GDP ratio for China does not include revenues from social security contributions (SSCs) in these years as historical data were not available.

3Social security contributions data for Indonesia are not available prior to 2015. Social security data for Viet Nam are not available prior to 2010. Social security data for China are not available prior to 2019. Social security data are not available in Bhutan, Cambodia, Kyrgyzstan, Lao PDR, the Maldives and Pakistan.

4Total revenues are not calculated for 2000 and 2001 as the data are incomplete and do not include customs revenues for these two years.

5Represents an unweighted average for the 36 African countries included in the publication Revenue Statistics in Africa 2024.

6Represents an unweighted average of the 37 Asian and Pacific economies in this publication. The Asia-Pacific average should be interpreted with caution as data for social security contributions (category 2000) are not available or are partial in a few economies, including in Indonesia where SSC data are not available before 2015, in Viet Nam where SSC data are not available before 2010, in China where SSC data are not available before 2019 and in Bhutan, Cambodia, Kyrgyzstan, Lao PDR, the Maldives and Pakistan where SSC data are not available. The Asia-Pacific average excludes Pakistan prior to 2011 and Nauru prior to 2014 as data were not available. See the country tables in Chapter 4 for further information.

7Data for 2022 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2023 due to data availability.

8Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2025.

91990 to 2023: represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2024.

102023: calculated by applying the unweighted average percentage change for 2023 in the 36 countries providing data for that year to the overall average tax-to-GDP ratio in 2022.

Table 3.2. Total tax revenue (excluding social security contributions) as percentage of GDP, 1990-2023

	1990	2000	2006	2007	2008	2009	2010	2011	2012	2013
Armenia	..	..	..	..	..	..	17.1	17.3	17.5	21.6
Australia1	28.1	30.4	29.3	29.4	26.7	25.4	25.1	25.8	26.8	27.0
Azerbaijan	..	..	..	..	..	..	..	..	..	..
Bangladesh	..	5.4	5.7	6.3	6.2	6.5	7.2	7.5	7.6	7.5
Bhutan	..	..	..	..	10.3	13.2	13.3	14.4	13.7	13.1
Cambodia	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
China	..	..	..	16.6	16.7	16.8	17.5	18.1	18.4	18.3
Cook Islands	..	..	25.8	24.9	24.0	26.7	25.7	23.9	27.2	25.1
Fiji	..	..	..	..	22.2	21.6	21.6	22.7	23.8	23.7
Georgia	..	12.1	18.7	21.0	24.2	23.7	22.0	23.5	23.9	22.9
Hong Kong (China)	..	..	..	..	..	..	13.3	14.1	13.6	13.3
Indonesia	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Japan1	20.4	16.4	16.9	17.3	16.5	15.2	15.5	15.9	16.3	16.9
Kazakhstan	..	19.9	25.9	25.7	27.2	20.7	23.2	25.0	23.3	22.0
Kiribati	..	..	..	..	..	..	15.8	14.4	14.2	14.3
Korea1	16.7	17.4	17.8	18.8	18.4	17.4	17.2	17.6	17.8	17.0
Kyrgyzstan	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Lao PDR	..	..	..	..	..	..	0.0	0.0	0.0	0.0
Malaysia	0.0	13.8	14.8	14.6	14.9	15.2	13.6	15.0	15.9	15.6
Maldives	..	..	..	11.8	11.2	8.8	8.8	12.0	15.3	17.3
Marshall Islands	..	..	0.0	0.0	17.3	16.3	15.9	14.9	14.2	14.5
Mongolia	..	..	23.9	24.7	22.9	18.4	22.0	21.0	18.2	19.2
Nauru	..	..	..	..	..	..	..	..	..	..
New Zealand1	36.2	32.5	35.3	33.9	32.9	30.2	30.3	30.1	31.6	30.5
Niue	..	..	..	..	..	..	0.0	0.0	0.0	0.0
Pakistan	..	..	..	..	..	..	..	9.3	9.0	9.4
Papua New Guinea2	..	..	20.0	20.8	18.6	15.9	17.0	20.0	18.9	18.4
The Philippines	..	13.3	14.0	13.8	13.8	12.5	12.4	12.7	13.1	13.5
Samoa	..	..	21.7	19.0	18.5	20.4	19.2	20.2	22.1	22.8
Singapore	..	15.2	11.8	13.2	14.0	12.4	12.5	12.9	13.5	13.2
Solomon Islands	..	..	..	15.4	16.7	16.6	19.0	22.3	23.5	23.3
Sri Lanka	..	..	12.3	12.0	11.2	10.8	10.9	11.3	10.1	10.1
Thailand	..	14.7	17.1	16.7	16.3	15.7	16.4	17.6	17.6	18.5
Timor-Leste	..	..	..	..	..	..	..	..	24.8	21.5
Tokelau	..	..	13.3	14.3	16.1	15.5	17.7	15.6	15.3	16.2
Vanuatu	..	16.3	17.5	19.4	19.8	18.2	17.1	16.9	17.3	18.2
Viet Nam	..	..	0.0	0.0	0.0	0.0	17.0	16.4	14.1	14.4
Africa average3	..	..	..	..	..	0.0	12.9	13.7	13.7	13.8
Asia-Pacific average4,5	..	..	..	..	..	..	17.5	17.8	18.3	18.3
LAC average6	12.4	14.2	16.4	17.0	17.1	16.1	16.5	16.9	16.9	16.9
OECD average7,8	23.8	24.5	24.5	24.6	23.9	22.8	22.9	23.3	23.6	23.8
	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023
Armenia	21.8	20.9	21.0	20.5	20.6	22.1	22.0	22.1	21.9	22.5
Australia1	27.2	27.8	27.5	28.5	28.6	27.7	28.3	29.2	29.4	..
Azerbaijan	14.2	15.6	15.0	13.3	13.2	14.4	15.2	13.5	15.5	17.8
Bangladesh	7.5	7.4	7.4	7.7	7.5	6.8	7.4	7.4	7.3	7.3
Bhutan	13.5	13.2	12.9	14.2	13.2	10.4	8.1	9.9	11.2	11.6
Cambodia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
China	18.2	17.8	17.1	17.0	16.7	15.7	14.9	14.7	13.5	14.0
Cook Islands	22.0	26.9	27.6	27.1	28.4	26.1	25.8	26.9	22.1	25.5
Fiji	22.7	23.6	23.1	24.2	23.5	22.4	16.7	15.1	17.9	20.5
Georgia	22.8	23.2	24.0	24.0	23.0	23.9	22.1	22.3	23.7	24.4
Hong Kong (China)	15.4	14.3	13.7	14.1	13.5	12.2	13.8	14.6	14.1	13.1
Indonesia	0.0	12.0	11.6	11.2	11.5	11.1	9.5	10.3	11.5	11.5
Japan1	18.1	18.3	18.1	18.6	18.9	18.6	19.6	20.6	21.2	0.0
Kazakhstan	20.5	15.0	14.4	15.5	16.4	16.1	13.3	14.7	18.7	18.3
Kiribati	10.9	13.7	13.8	14.8	15.7	15.8	16.1	17.4	16.4	16.9
Korea1	17.1	17.4	18.3	18.8	19.9	19.9	20.0	22.0	23.8	20.4
Kyrgyzstan	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Lao PDR	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Malaysia	15.1	14.3	13.8	13.1	12.2	12.1	11.1	11.4	11.8	12.7
Maldives	18.8	19.2	19.4	19.7	18.9	18.6	19.0	18.1	20.4	23.6
Marshall Islands	13.6	14.0	14.3	14.3	14.5	14.6	13.7	13.8	13.8	13.2
Mongolia	16.2	15.1	14.7	16.9	19.1	19.2	16.9	19.1	19.2	19.3
Nauru	9.4	18.0	14.8	24.9	32.3	43.0	34.5	35.2	29.2	19.0
New Zealand1	31.2	31.5	31.4	31.3	32.2	31.4	33.7	34.5	33.1	34.0
Niue	26.2	25.5	23.8	28.9	25.9	23.7	24.4	21.8	30.8	35.3
Pakistan	9.9	11.2	11.2	11.4	10.2	10.0	10.3	10.4	10.0	10.5
Papua New Guinea2	18.0	15.2	12.9	12.6	13.2	13.0	11.9	12.1	14.8	15.8
The Philippines	13.8	13.9	13.9	14.5	15.0	15.4	15.0	15.1	15.6	15.1
Samoa	22.0	22.9	23.2	23.4	23.7	23.8	26.2	25.8	25.0	24.7
Singapore	13.4	13.0	13.0	13.8	12.9	13.2	12.5	12.1	11.8	13.7
Solomon Islands	23.0	23.1	21.6	22.7	23.5	19.8	18.9	19.3	18.6	19.2
Sri Lanka	9.7	11.7	11.4	11.6	11.2	10.9	7.8	7.4	7.8	9.8
Thailand	17.4	17.8	17.1	16.5	16.7	16.2	15.5	15.7	16.0	16.2
Timor-Leste	20.0	16.7	6.4	10.6	13.6	16.4	12.3	14.4	19.8	9.6
Tokelau	17.1	15.1	14.7	16.8	16.7	16.7	17.1	18.4	16.0	18.3
Vanuatu	18.3	16.9	15.7	17.1	17.8	17.0	14.0	11.1	15.8	18.6
Viet Nam	13.7	14.0	13.8	13.8	13.6	13.6	12.3	13.1	13.4	11.8
Africa average3	14.1	14.1	13.7	13.6	13.9	14.2	13.8	14.1	14.6	..
Asia-Pacific average4,5	17.5	17.5	16.8	17.8	18.1	18.0	17.1	17.3	18.0	18.1
LAC average6	17.1	17.4	17.3	17.3	17.6	17.7	17.0	17.3	17.9	17.7
OECD average7,8	24.1	24.1	24.7	24.5	24.5	24.5	24.4	25.1	25.3	..

Note: Not available

1Australia, Japan, Korea and New Zealand are included in the OECD average and in the average for Asian and Pacific economies. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2024), Revenue Statistics 2024, https://doi.org/10.1787/c87a3da5-en.

2Total revenues are not calculated for 2000 and 2001 as the data are incomplete and do not include customs revenues for these two years.

3Represents an unweighted average for the 36 African countries included in the publication Revenue Statistics in Africa 2024.

4Represents an unweighted average of the 37 Asian and Pacific economies in this publication. The Asia-Pacific average excludes Pakistan prior to 2011 and Nauru prior to 2014 as data were not available.

5Data for 2022 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2023 due to data availability.

6Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2025.

71990 to 2023: represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2024.

82023: calculated by applying the unweighted average percentage change for 2023 in the 36 countries providing data for that year to the overall average tax-to-GDP ratio in 2022.

Table 3.3. Tax revenue of main headings as percentage of GDP, 2023

	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods & services	6000 Other
Armenia	9.3	1.0	0.0	0.0	12.4	0.9
Australia1,2	18.3	0.0	1.4	2.7	7.0	0.0
Azerbaijan	7.9	5.1	0.0	0.3	9.5	0.2
Bangladesh	2.5	0.0	0.0	0.0	4.7	0.0
Bhutan3	6.4	0.0	0.0	0.3	4.9	0.0
Cambodia3	4.6	0.0	0.0	0.5	7.9	0.0
China	4.7	6.4	0.0	1.2	8.0	0.0
Cook Islands	7.7	0.0	0.0	0.0	17.8	0.0
Fiji	6.5	0.0	0.0	0.0	14.0	0.0
Georgia	10.0	0.0	0.0	0.8	13.1	0.5
Hong Kong (China)	8.5	0.0	0.0	2.7	1.6	0.4
Indonesia	5.1	0.5	0.0	0.2	5.0	1.2
Japan1,2	11.2	13.3	0.0	2.7	7.2	0.1
Kazakhstan	7.2	1.1	1.1	0.3	9.7	0.0
Kiribati	6.5	0.0	0.0	0.0	10.4	0.0
Korea1	9.9	8.4	0.1	3.3	6.5	0.6
Kyrgyzstan3	4.7	0.0	0.0	0.2	17.0	0.0
Lao PDR3	2.9	0.0	0.0	0.1	8.0	0.0
Malaysia	8.9	0.4	0.0	0.0	3.3	0.5
Maldives3	5.1	0.0	0.0	0.0	18.4	0.0
Marshall Islands	6.1	12.0	0.3	0.1	6.7	0.0
Mongolia	8.1	5.4	0.0	0.7	10.5	0.0
Nauru	11.7	0.0	0.0	0.0	7.3	0.0
New Zealand1	19.9	0.0	0.0	2.0	12.0	0.0
Niue	9.9	0.0	0.0	0.0	25.4	0.0
Pakistan3	4.3	0.0	0.0	0.1	6.0	0.2
Papua New Guinea	10.5	0.0	0.0	0.0	5.3	0.0
The Philippines	6.3	2.8	0.0	0.5	7.4	0.9
Samoa	5.6	0.0	0.0	0.0	19.0	0.0
Singapore	7.2	0.0	0.0	1.7	3.7	1.1
Solomon Islands4	5.6	0.0	0.0	0.2	13.5	0.0
Sri Lanka	3.3	0.1	0.0	0.0	6.5	0.1
Thailand	6.3	0.9	0.0	0.4	9.4	0.1
Timor-Leste	4.1	0.0	0.0	0.0	5.4	0.0
Tokelau	10.8	0.0	0.0	0.0	7.5	0.0
Vanuatu	0.0	0.0	0.0	0.4	18.2	0.0
Viet Nam	5.0	5.0	0.0	0.0	6.7	0.0
Africa average2,5	6.3	1.4	0.1	0.3	8.1	0.1
Asia-Pacific average6	7.4	1.8	0.1	0.6	9.6	0.2
LAC average7	6.2	3.6	0.2	0.8	10.0	0.4
OECD average2,8	12.3	8.7	0.5	1.8	10.6	0.2

Note: .. Not available

1Australia, Japan, Korea and New Zealand are included in the OECD average and in the average for Asian and Pacific economies. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2024), Revenue Statistics 2024, https://doi.org/10.1787/c87a3da5-en.

2Data for Australia, Japan, the Africa average and the OECD average are for 2022.

3Heading 2000: Social security data are not available in Bhutan, Cambodia, Kyrgyzstan, Lao PDR, the Maldives and Pakistan.

4The social security contributions in the Solomon Islands are zero as they do not meet the social security criteria of the OECD classifications set in Annex A of the Interpretative Guide.

5Represents an unweighted average for the 36 African countries included in the publication Revenue Statistics in Africa 2024.

6Represents an unweighted average of the 37 Asian and Pacific economies in this publication. The Asia-Pacific average should be interpreted with caution as data for social security contributions (category 2000) are not available in a few economies. Data for 2022 are used for Australia and Japan in the calculation due to data availability. See the country tables in Chapter 4 for further information.

7Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2025.

8Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2024. Data for 2022 are used as a complete breakdown in 2023 is not available.

Table 3.4. Tax revenue of main headings as percentage of total taxation, 2023

	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods & services	6000 Other
Armenia	39.4	4.1	0.0	0.0	52.8	3.8
Australia1,2	62.3	0.0	4.7	9.3	23.8	0.0
Azerbaijan	34.2	22.3	0.0	1.2	41.4	0.9
Bangladesh	34.0	0.0	0.0	0.0	65.4	0.6
Bhutan3	55.1	0.0	0.0	2.7	42.1	0.0
Cambodia3	35.5	0.0	0.0	3.8	60.6	0.1
China	23.1	31.5	0.0	6.0	39.3	0.0
Cook Islands	30.0	0.0	0.0	0.0	70.0	0.0
Fiji	31.7	0.0	0.0	0.0	68.3	0.0
Georgia	41.0	0.0	0.0	3.3	53.6	2.1
Hong Kong (China)	64.7	0.0	0.0	20.4	11.9	3.0
Indonesia	42.2	4.3	0.0	1.6	41.7	10.2
Japan1,2	32.5	38.5	0.0	7.9	20.8	0.2
Kazakhstan	37.1	5.8	5.7	1.7	49.6	0.0
Kiribati	38.3	0.0	0.0	0.0	61.7	0.0
Korea1	34.2	29.2	0.3	11.5	22.6	2.0
Kyrgyzstan3	21.5	0.0	0.0	1.0	77.5	0.0
Lao PDR3	26.7	0.0	0.0	0.6	72.7	0.0
Malaysia	67.6	2.8	0.0	0.0	25.5	4.0
Maldives3	21.8	0.0	0.0	0.0	78.2	0.0
Marshall Islands	24.1	47.6	1.1	0.6	26.6	0.0
Mongolia	32.8	21.8	0.0	3.0	42.5	0.0
Nauru	61.6	0.0	0.0	0.0	38.4	0.0
New Zealand1	58.6	0.0	0.0	6.0	35.4	0.0
Niue	28.1	0.0	0.0	0.0	71.9	0.0
Pakistan3	40.7	0.0	0.0	0.6	57.3	1.4
Papua New Guinea	66.5	0.0	0.0	0.1	33.3	0.0
The Philippines	35.3	15.6	0.0	2.6	41.3	5.1
Samoa	22.8	0.0	0.0	0.0	77.2	0.0
Singapore	52.4	0.0	0.0	12.4	26.7	8.4
Solomon Islands4	29.2	0.0	0.0	0.8	69.9	0.0
Sri Lanka	33.0	1.3	0.0	0.0	64.8	0.8
Thailand	36.7	5.3	0.0	2.4	54.9	0.6
Timor-Leste	42.9	0.0	0.0	0.0	56.7	0.4
Tokelau	59.0	0.0	0.0	0.0	41.0	0.0
Vanuatu	0.0	0.0	0.0	2.0	98.0	0.0
Viet Nam	29.9	29.9	0.0	0.2	40.0	0.0
Africa average2,5	39.3	7.4	0.8	1.5	51.3	0.9
Asia-Pacific average6	38.6	7.7	0.3	2.7	50.2	1.2
LAC average7	29.6	16.6	1.0	3.8	47.0	1.9
OECD average2,8	36.5	24.8	1.3	5.3	31.5	0.6

Note: .. Not available

1Australia, Japan, Korea and New Zealand are included in the OECD average and in the average for Asian and Pacific economies. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2024), Revenue Statistics 2024, https://doi.org/10.1787/c87a3da5-en.

2Data for Australia, Japan, the Africa average and the OECD average are for 2022.

3Heading 2000: Social security data are not available in Bhutan, Cambodia, Kyrgyzstan, Lao PDR, the Maldives and Pakistan.

4The social security contributions in the Solomon Islands are null as they do not meet the social security criteria of the OECD classifications set out in Annex A of the Interpretative Guide.

5Represents an unweighted average for the 36 African countries included in the publication Revenue Statistics in Africa 2024.

6Represents an unweighted average of the 37 Asian and Pacific economies in this publication. The Asia-Pacific average should be interpreted with caution as data for social security contributions (category 2000) are not available in a few economies. Data for 2022 are used for Australia and Japan in the calculation due to data availability. See the country tables in Chapter 4 for further information.

7Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2025.

8Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2024. Data for 2022 are used as a complete breakdown in 2023 is not available.

Table 3.5. Taxes on income and profits (1000) as percentage of GDP

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Armenia	..	..	4.4	8.1	8.8	9.0	9.1	8.4	8.2	9.3
Australia1	17.6	17.6	14.3	16.7	17.2	16.4	16.7	17.9	18.3	..
Azerbaijan	..	..	..	4.7	4.4	4.3	4.8	4.5	7.5	7.9
Bangladesh	1.0	1.2	2.1	2.3	2.3	2.2	2.5	2.4	2.4	2.5
Bhutan	..	..	8.1	6.8	6.5	5.8	5.0	6.2	6.1	6.4
Cambodia	..	0.8	0.5	3.2	3.3	3.7	4.3	4.1	4.7	4.6
China	..	..	4.5	5.8	5.9	5.4	5.3	5.4	5.3	4.7
Cook Islands	..	..	10.1	9.9	10.9	8.8	10.3	8.3	5.4	7.7
Fiji	..	..	7.1	7.6	6.6	6.1	5.3	5.0	5.0	6.5
Georgia	3.0	4.2	8.0	8.9	8.8	8.7	8.5	7.9	9.6	10.0
Hong Kong (China)	..	..	7.8	7.6	8.0	7.3	7.9	8.5	9.1	8.5
Indonesia	3.8	5.8	5.2	4.8	5.1	4.9	3.8	4.2	5.1	5.1
Japan1	8.8	8.7	7.9	9.5	10.1	9.7	10.0	10.8	11.2	..
Kazakhstan	8.3	13.2	9.5	5.8	6.4	6.0	5.0	5.9	7.5	7.2
Kiribati	..	..	7.4	6.2	6.6	6.9	6.9	6.9	7.0	6.5
Korea1	6.0	6.3	6.3	8.1	9.1	9.0	8.6	9.9	11.9	9.9
Kyrgyzstan	2.1	3.5	4.0	3.4	3.5	3.4	3.6	4.1	4.9	4.7
Lao PDR	..	..	2.6	2.5	2.4	2.4	1.9	2.3	2.8	2.9
Malaysia	7.7	9.4	9.1	8.0	8.6	8.5	7.5	8.0	8.1	8.9
Maldives	..	..	0.6	4.5	3.9	4.0	6.4	3.4	4.5	5.1
Marshall Islands	..	8.0	6.7	6.9	6.8	6.8	6.7	6.8	6.4	6.1
Mongolia	..	..	10.0	5.8	6.4	6.8	5.9	7.4	7.0	8.1
Nauru	..	..	..	16.2	22.7	33.8	27.0	25.7	21.5	11.7
New Zealand1	19.5	22.7	16.3	17.4	18.1	17.3	19.1	20.2	19.3	19.9
Niue	..	..	8.0	9.5	8.4	9.4	11.6	9.2	12.7	9.9
Pakistan	..	..	..	3.9	3.3	3.2	3.1	3.4	3.9	4.3
Papua New Guinea	..	11.5	11.8	7.3	7.7	7.2	6.9	6.9	10.1	10.5
The Philippines	5.9	5.8	5.6	6.7	6.2	6.4	6.4	6.0	6.1	6.3
Samoa	..	3.9	4.8	5.2	5.4	5.5	6.2	6.3	5.2	5.6
Singapore	8.0	5.9	5.6	6.7	6.0	6.3	6.7	6.0	6.0	7.2
Solomon Islands	..	..	5.8	6.7	6.2	5.7	5.5	5.8	5.6	5.6
Sri Lanka	..	..	1.8	1.6	1.7	2.3	1.6	1.7	2.7	3.3
Thailand	4.9	6.6	6.4	5.9	6.0	6.1	5.7	5.8	6.2	6.3
Timor-Leste	..	..	..	8.7	10.9	13.5	9.0	12.2	16.2	4.1
Tokelau	..	..	9.0	9.4	7.9	9.0	8.7	9.2	9.7	10.8
Vanuatu	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Viet Nam	..	8.8	6.4	4.7	4.9	4.9	4.6	5.3	5.2	5.0
Africa average2	..	..	5.3	5.5	5.6	5.9	5.9	5.9	6.3	..
Asia-Pacific average3	..	..	6.6	6.9	7.2	7.5	7.2	7.3	7.8	7.4
LAC average4	4.0	4.9	5.4	5.3	5.6	5.7	5.6	5.6	6.3	6.2
OECD average5	11.4	11.2	10.2	11.1	11.3	11.3	11.3	11.9	12.3	..

Note: .. Not available

1Australia, Japan, Korea and New Zealand are included in the OECD average and in the average for Asian and Pacific economies. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2024), Revenue Statistics 2024, https://doi.org/10.1787/c87a3da5-en.

2Represents an unweighted average for the 36 African countries included in the publication Revenue Statistics in Africa 2024.

3Represents an unweighted average of the 37 Asian and Pacific economies in this publication. Data for 2022 are used for Australia and Japan in the calculation of the average in 2023 due to data availability.

4Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2025.

5Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2024.

Table 3.6. Taxes on income and profits (1000) as percentage of total taxation

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Armenia	..	..	21.7	39.0	41.9	40.4	40.4	36.9	36.2	39.4
Australia1	57.9	59.0	56.7	58.7	60.1	59.2	58.9	61.5	62.3	..
Azerbaijan	..	..	..	29.1	26.9	23.6	23.8	24.2	38.0	34.2
Bangladesh	18.6	21.1	29.0	30.2	31.3	32.6	33.1	32.6	32.4	34.0
Bhutan	..	..	61.0	48.0	49.1	56.1	61.2	62.4	54.9	55.1
Cambodia	..	10.9	8.5	25.0	23.5	23.0	29.3	31.3	31.6	35.5
China2	..	..	0.0	0.0	0.0	24.9	26.8	26.0	26.9	23.1
Cook Islands	..	..	39.4	36.6	38.6	33.6	40.0	30.9	24.4	30.0
Fiji	..	..	32.7	31.5	28.1	27.1	31.7	32.9	28.0	31.7
Georgia	21.1	20.8	36.5	37.1	38.1	36.7	38.7	35.4	40.3	41.0
Hong Kong (China)	..	..	58.5	53.8	59.6	59.8	57.6	58.4	64.3	64.7
Indonesia	47.7	46.8	45.8	41.0	42.2	42.1	38.2	38.3	42.2	42.2
Japan1	34.8	33.8	30.2	30.6	31.9	30.8	30.4	31.9	32.5	..
Kazakhstan	41.4	51.7	40.0	35.9	37.9	36.3	35.2	38.0	38.2	37.1
Kiribati	..	..	47.1	41.9	41.8	43.5	42.7	39.9	42.7	38.3
Korea1	28.8	29.2	28.0	32.1	34.1	33.2	30.9	33.2	37.4	34.2
Kyrgyzstan	17.9	22.0	22.3	17.6	17.1	18.5	21.7	21.6	22.4	21.5
Lao PDR	..	..	22.7	23.1	22.3	22.4	20.7	24.4	27.5	26.7
Malaysia	54.6	60.7	66.1	60.1	68.5	68.1	65.6	67.9	66.8	67.6
Maldives	..	..	7.0	22.8	20.8	21.4	33.6	18.8	22.2	21.8
Marshall Islands	..	44.7	23.8	26.3	25.2	25.5	25.5	26.4	24.5	24.1
Mongolia	..	..	39.5	26.9	26.8	28.3	28.2	31.0	28.4	32.8
Nauru	..	..	..	64.9	70.2	78.6	78.3	72.9	73.9	61.6
New Zealand1	60.0	63.0	53.8	55.6	56.3	55.1	56.5	58.6	58.2	58.6
Niue	..	..	36.1	32.7	32.4	39.6	47.5	42.2	41.1	28.1
Pakistan	..	..	..	34.4	32.3	32.1	30.2	32.9	38.8	40.7
Papua New Guinea	..	67.6	69.4	58.2	58.4	55.6	57.8	57.1	68.4	66.5
The Philippines	38.6	40.5	39.2	39.8	35.6	35.8	36.1	33.1	33.1	35.3
Samoa	..	20.4	24.7	22.1	23.0	23.0	23.8	24.5	20.7	22.8
Singapore	52.8	50.3	44.7	48.3	46.6	48.1	53.7	49.7	51.0	52.4
Solomon Islands	..	..	30.3	29.6	26.3	28.8	29.0	30.2	30.1	29.2
Sri Lanka	..	..	16.0	13.6	14.8	21.1	20.3	22.6	34.3	33.0
Thailand	31.8	35.0	36.5	33.4	34.1	35.6	34.9	35.2	37.2	36.7
Timor-Leste	..	..	..	82.3	79.8	82.6	73.0	84.8	82.2	42.9
Tokelau	..	..	51.1	55.8	47.3	53.7	50.8	49.9	60.6	59.0
Vanuatu	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Viet Nam	..	46.4	32.0	25.5	26.9	26.1	26.2	28.9	27.7	29.9
Africa average3	..	..	37.9	36.7	36.8	37.4	38.4	37.6	39.3	..
Asia-Pacific average4	..	..	35.9	37.3	37.5	37.9	38.7	38.5	40.0	38.6
LAC average5	22.4	25.0	26.4	25.9	26.5	26.5	26.9	27.2	29.8	29.6
OECD average6	33.9	33.8	32.2	33.6	34.0	33.9	33.8	35.1	36.5	..

Note: .. Not available

1Australia, Japan, Korea and New Zealand are included in the OECD average and in the average for Asian and Pacific economies. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2024), Revenue Statistics 2024, https://doi.org/10.1787/c87a3da5-en.

22007 to 2018: Data for China are not included in this table as historical data on revenues from social security contributions are not available.

3Represents an unweighted average for the 36 African countries included in the publication Revenue Statistics in Africa 2024.

4Represents an unweighted average of the 37 Asian and Pacific economies in this publication. Data for China are not included in the calculation prior to 2019 as historic data for social security contributions are not available. Data for 2022 are used for Australia and Japan in the calculation of the average in 2023 due to data availability.

5Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2025.

6Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2024.

Table 3.7. Social security contributions (2000) as percentage of GDP

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Armenia	..	..	3.0	0.3	0.3	0.3	0.4	0.6	0.8	1.0
Australia1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	..
Azerbaijan	..	..	..	3.0	3.0	3.7	5.1	4.9	4.2	5.1
Bangladesh	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Bhutan	..	..	..	..	..	..	..	..	..	..
Cambodia	..	..	..	..	..	..	..	..	..	..
China2	..	..	..	..	..	..	4.8	5.9	6.1	6.4
Cook Islands	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Fiji	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Georgia	2.3	3.6	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Hong Kong (China)	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Indonesia3	0.0	0.0	0.0	0.4	0.4	0.5	0.6	0.6	0.5	0.5
Japan1	8.9	9.5	10.8	12.3	12.7	12.9	13.3	13.3	13.3	..
Kazakhstan	0.0	0.2	0.6	0.5	0.5	0.5	0.7	0.9	1.0	1.1
Kiribati	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Korea1	3.5	4.6	5.2	6.5	6.8	7.3	7.8	7.8	8.2	8.4
Kyrgyzstan	..	..	..	..	..	..	..	..	..	..
Lao PDR	..	..	..	..	..	..	..	..	..	..
Malaysia4	0.3	0.3	0.2	0.3	0.3	0.3	0.4	0.3	0.3	0.4
Maldives	..	..	..	..	..	..	..	..	..	..
Marshall Islands	..	0.0	12.4	12.2	12.4	12.0	12.7	11.8	12.4	12.0
Mongolia	..	..	3.3	4.5	4.8	4.7	3.9	4.9	5.3	5.4
Nauru	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Niue	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Pakistan	..	..	..	..	..	..	..	..	..	..
Papua New Guinea	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
The Philippines	2.0	1.8	1.8	2.2	2.4	2.6	2.8	2.9	2.9	2.8
Samoa	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Singapore	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Solomon Islands5	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Sri Lanka	..	..	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.1
Thailand	0.6	0.9	1.2	1.0	1.0	1.0	1.0	0.7	0.7	0.9
Timor-Leste	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Tokelau	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Vanuatu	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Viet Nam6	..	0.0	3.0	4.6	4.7	5.3	5.4	5.1	5.4	5.0
Africa average7	..	..	1.2	1.3	1.3	1.3	1.4	1.4	1.4	..
Asia-Pacific average8	..	..	1.5	1.5	1.5	1.7	1.7	1.8	1.8	1.8
LAC average9	2.7	2.7	3.2	3.7	3.7	3.7	3.8	3.7	3.5	3.6
OECD average10	8.4	8.3	8.6	8.8	8.9	8.9	9.2	9.0	8.7	..

Note: .. Not available

1Australia, Japan, Korea and New Zealand are included in the OECD average and in the average for Asian and Pacific economies. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2024), Revenue Statistics 2024, https://doi.org/10.1787/c87a3da5-en.

22007 to 2018: Data for China are not included in this table as historical data on revenues from social security contributions were not available.

3Social security contributions data for Indonesia are only available after 2014 and are deemed negligible in earlier years. SSCs in Indonesia include contributions from Death Benefit (JK), Work Accident Insurance (JKK), Pension Insurance (JP), Unemployment Insurance (JKP) and mandatory contributions from BPJS Health for formal workers. Contributions from the BPJS Health since 2018 have been estimated.

4Heading 2000: Starting from 2015, Social Security Contribution data for Malaysia is given as a lump sum.

5The social security contributions in the Solomon Islands are null as they do not meet the social security criteria of the OECD classifications set out in Annex A of the Interpretative Guide.

6Social security data for Viet Nam are not available prior to 2010.

7Represents an unweighted average for the 36 African countries included in the publication Revenue Statistics in Africa 2024.

8Represents an unweighted average of the 37 Asian and Pacific economies in this publication. The Asia-Pacific average should be interpreted with caution as data for social security contributions (category 2000) are not available or are partial in a few economies, including in Indonesia where SSC data are not available before 2015, in Viet Nam where SSC data are not available before 2010, in China where SSC data are not available before 2019 and in Bhutan, Cambodia, Kyrgyzstan, Lao PDR, the Maldives and Pakistan where SSC data are not available. The Asia-Pacific average excludes Pakistan prior to 2011, Timor-Leste prior to 2012 and Azerbaijan and Nauru prior to 2014 as data were not available. See the country tables in Chapter 4 for further information.

9Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2025.

10Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2024.

Table 3.8. Social security contributions (2000) as percentage of total taxation

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Armenia	..	..	15.1	1.4	1.4	1.3	1.8	2.7	3.3	4.1
Australia1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	..
Azerbaijan	..	..	..	18.2	18.5	20.5	25.0	26.7	21.2	22.3
Bangladesh	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Bhutan	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Cambodia	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
China2	..	..	..	..	..	..	24.2	28.6	31.0	31.5
Cook Islands	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Fiji	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Georgia	16.2	17.8	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Hong Kong (China)	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Indonesia3	0.0	0.0	0.0	3.4	3.6	4.3	5.9	5.3	4.3	4.3
Japan1	35.2	36.9	41.1	39.9	40.2	41.1	40.4	39.2	38.5	..
Kazakhstan	0.0	0.7	2.5	3.4	3.2	3.2	5.3	5.5	5.3	5.8
Kiribati	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Korea1	16.7	21.2	23.3	25.7	25.4	26.7	28.0	26.2	25.6	29.2
Kyrgyzstan	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Lao PDR	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Malaysia4	2.0	1.6	1.8	1.9	2.4	2.5	3.1	2.9	2.7	2.8
Maldives	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Marshall Islands	..	0.0	43.7	46.1	46.1	45.3	48.0	46.2	47.3	47.6
Mongolia	..	..	13.1	21.0	20.1	19.8	18.9	20.6	21.8	21.8
Nauru	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Niue	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Pakistan	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Papua New Guinea	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
The Philippines	13.1	12.7	12.6	13.4	13.7	14.3	15.7	16.1	15.6	15.6
Samoa	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Singapore	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Solomon Islands5	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Sri Lanka	..	..	1.5	1.4	1.5	1.6	2.6	2.6	2.0	1.3
Thailand	3.7	4.9	7.1	5.7	5.7	5.9	5.8	4.1	4.2	5.3
Timor-Leste	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Tokelau	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Vanuatu	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Viet Nam6	..	0.0	14.8	25.1	25.8	27.9	30.5	28.0	28.7	29.9
Africa average7	..	..	7.0	7.5	7.6	7.6	8.2	7.7	7.4	..
Asia-Pacific average8	..	..	6.3	6.3	6.3	7.1	7.5	7.5	7.4	7.7
LAC average9	15.5	14.5	15.8	17.2	17.0	17.2	18.3	17.5	16.2	16.6
OECD average10	24.9	25.0	26.6	25.7	25.9	25.9	26.5	25.6	24.8	..

Note: .. Not available

1Australia, Japan, Korea and New Zealand are included in the OECD average and in the average for Asian and Pacific economies. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2024), Revenue Statistics 2024, https://doi.org/10.1787/c87a3da5-en.

22007 to 2018: Data for China are not included in this table as historical data on revenues from social security contributions were not available.

3Social security contributions data for Indonesia are only available after 2014 and are deemed negligible in earlier years. SSCs in Indonesia include contributions from Death Benefit (JK), Work Accident Insurance (JKK), Pension Insurance (JP), Unemployment Insurance (JKP) and mandatory contributions from BPJS Health for formal workers. Contributions from the BPJS Health since 2018 have been estimated.

4Heading 2000: Starting from 2015, Social Security Contribution data for Malaysia is given as a lump sum.

5The social security contributions in the Solomon Islands are null as they do not meet the social security criteria of the OECD classifications set out in Annex A of the Interpretative Guide.

6Social security data for Viet Nam are not available prior to 2010.

7Represents an unweighted average for the 36 African countries included in the publication Revenue Statistics in Africa 2024.

8Represents an unweighted average of the 37 Asian and Pacific economies in this publication. The Asia-Pacific average should be interpreted with caution as data for social security contributions (category 2000) are not available or are partial in a few economies, including in Indonesia where SSC data are not available before 2015, in Viet Nam where SSC data are not available before 2010, in China where SSC data are not available before 2019 and in Bhutan, Cambodia, Kyrgyzstan, Lao PDR, the Maldives and Pakistan where SSC data are not available. The Asia-Pacific average excludes Pakistan prior to 2011, Timor-Leste prior to 2012 and Azerbaijan and Nauru prior to 2014 as data were not available. See the country tables in Chapter 4 for further information.

9Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2025.

10Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2024.

Table 3.9. Taxes on property (4000) as percentage of GDP

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Armenia	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Australia1	2.7	2.6	2.4	2.9	2.7	2.7	2.8	3.2	2.7	..
Azerbaijan	..	..	..	0.3	0.3	0.3	0.3	0.3	0.2	0.3
Bangladesh	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Bhutan	..	..	0.0	0.0	0.0	0.0	0.1	0.1	0.1	0.3
Cambodia	..	0.0	0.0	0.5	0.6	0.7	0.7	0.6	0.6	0.5
China	..	..	1.3	1.4	1.4	1.4	1.5	1.4	1.3	1.2
Cook Islands	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Fiji	..	..	0.0	0.7	0.8	0.7	0.4	0.0	0.0	0.0
Georgia	0.7	0.5	0.9	1.0	1.0	1.0	0.9	0.8	0.8	0.8
Hong Kong (China)	..	..	3.4	4.5	3.5	3.1	4.1	4.2	3.2	2.7
Indonesia	0.3	0.6	0.6	0.2	0.2	0.2	0.2	0.1	0.2	0.2
Japan1	2.7	2.5	2.6	2.5	2.6	2.6	2.7	2.7	2.7	..
Kazakhstan	0.8	0.6	0.6	0.5	0.5	0.5	0.4	0.4	0.4	0.3
Kiribati	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Korea1	2.6	2.6	2.5	3.0	3.1	3.1	3.9	4.5	3.8	3.3
Kyrgyzstan	0.3	0.3	0.6	0.3	0.3	0.3	0.3	0.3	0.2	0.2
Lao PDR	..	..	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1
Malaysia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Maldives	..	..	0.0	0.1	0.0	0.0	0.0	0.0	0.0	0.0
Marshall Islands	..	0.3	0.1	0.3	0.3	0.3	0.3	0.3	0.0	0.1
Mongolia	..	..	0.5	0.6	0.5	0.6	0.6	0.6	0.7	0.7
Nauru	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand1	1.7	1.8	2.0	1.9	1.9	1.9	1.9	1.9	1.9	2.0
Niue	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Pakistan2	..	..	..	0.2	0.2	0.1	0.1	0.1	0.1	0.1
Papua New Guinea	..	0.2	0.2	0.1	0.1	0.1	0.1	0.0	0.0	0.0
The Philippines	0.5	0.5	0.4	0.5	0.5	0.4	0.5	0.5	0.5	0.5
Samoa	..	0.1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Singapore	1.7	1.3	1.8	1.9	1.8	1.7	1.4	1.9	1.6	1.7
Solomon Islands	..	..	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.2
Sri Lanka	..	..	0.2	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Thailand	0.3	0.4	0.2	0.5	0.5	0.5	0.2	0.2	0.4	0.4
Timor-Leste	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Tokelau	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Vanuatu	0.5	0.6	0.7	0.5	0.6	0.6	0.5	0.3	0.4	0.4
Viet Nam	..	0.1	0.1	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Africa average3	..	..	0.3	0.3	0.3	0.3	0.3	0.3	0.3	..
Asia-Pacific average4	..	..	0.7	0.7	0.6	0.6	0.7	0.7	0.6	0.6
LAC average5	0.7	1.0	0.8	0.9	0.9	0.9	0.8	0.9	0.9	0.8
OECD average1,6	1.7	1.7	1.6	1.9	1.8	1.8	1.9	1.9	1.8	..

Note: .. Not available

1Australia, Japan, Korea and New Zealand are included in the OECD average and in the average for Asian and Pacific economies. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2024), Revenue Statistics 2024, https://doi.org/10.1787/c87a3da5-en.

2A portion of the revenues from taxes on property are not included under heading 4000 as they are not available separately from other local tax revenues after 2019.

3Represents an unweighted average for the 36 African countries included in the publication Revenue Statistics in Africa 2024.

4Represents an unweighted average of the 37 Asian and Pacific economies in this publication. Data for 2022 are used for Australia and Japan in the calculation of the average in 2023 due to data availability.

5Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2025.

6Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2024.

Table 3.10. Taxes on property (4000) as percentage of total taxation

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Armenia	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Australia1	8.8	8.6	9.4	10.1	9.5	9.8	10.1	10.9	9.3	..
Azerbaijan	..	..	..	2.0	1.8	1.8	1.5	1.5	1.1	1.2
Bangladesh	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Bhutan	..	..	0.1	0.1	0.1	0.1	0.8	0.6	0.6	2.7
Cambodia	..	0.0	0.0	3.7	4.3	4.6	4.7	4.6	4.3	3.8
China2	..	..	..	..	..	..	7.4	7.0	6.6	6.0
Cook Islands	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Fiji	..	..	0.0	2.9	3.6	3.0	2.6	0.0	0.0	0.0
Georgia	5.2	2.5	3.9	4.0	4.2	4.0	4.0	3.8	3.5	3.3
Hong Kong (China)	..	..	25.6	31.7	25.8	25.8	29.8	28.8	22.9	20.4
Indonesia	3.7	5.2	5.2	1.4	1.4	1.5	1.7	1.0	1.3	1.6
Japan1	10.5	9.7	9.7	8.2	8.1	8.2	8.1	7.9	7.9	..
Kazakhstan	4.1	2.4	2.4	3.0	2.8	2.8	3.1	2.7	1.8	1.7
Kiribati	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Korea1	12.4	11.9	11.3	11.7	11.6	11.4	14.2	15.1	11.9	11.5
Kyrgyzstan	2.3	2.0	3.2	1.8	1.7	1.8	1.9	1.5	1.0	1.0
Lao PDR	..	..	1.1	0.7	1.1	1.2	1.2	1.0	0.8	0.6
Malaysia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Maldives	..	..	0.5	0.7	0.3	0.2	0.0	0.0	0.0	0.0
Marshall Islands	..	1.6	0.5	1.2	1.2	1.1	1.2	1.1	0.2	0.6
Mongolia	..	..	1.9	2.6	2.2	2.5	2.9	2.7	2.7	3.0
Nauru	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand1	5.3	4.9	6.6	6.0	5.8	6.2	5.5	5.6	5.8	6.0
Niue	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Pakistan3	..	..	..	1.5	1.7	1.4	1.0	1.0	0.8	0.6
Papua New Guinea	..	1.2	1.0	0.5	1.0	0.4	0.4	0.0	0.2	0.1
The Philippines	3.1	3.5	3.0	2.8	2.6	2.5	2.7	2.9	2.6	2.6
Samoa	..	0.6	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Singapore	11.2	11.2	14.5	14.1	14.0	13.2	11.4	15.3	13.4	12.4
Solomon Islands	..	..	0.6	0.5	0.5	0.6	0.5	0.5	0.6	0.8
Sri Lanka	..	..	2.1	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Thailand	2.2	2.3	1.3	2.8	2.7	2.7	1.4	1.4	2.3	2.4
Timor-Leste	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Tokelau	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Vanuatu	3.2	3.6	4.4	3.0	3.1	3.6	3.4	2.6	2.4	2.0
Viet Nam	..	0.4	0.3	0.1	0.1	0.1	0.1	0.1	0.2	0.2
Africa average4	..	..	1.9	1.7	1.7	1.7	1.7	1.7	1.5	..
Asia-Pacific average5	..	..	3.5	3.3	3.1	3.2	3.3	3.2	2.8	2.7
LAC average6	3.9	5.5	4.3	4.1	4.0	4.1	3.9	4.2	4.0	3.8
OECD average7	5.3	5.4	5.4	5.7	5.5	5.5	5.7	5.6	5.3	..

Note: .. Not available

1Australia, Japan, Korea and New Zealand are included in the OECD average and in the average for Asian and Pacific economies. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2024), Revenue Statistics 2024, https://doi.org/10.1787/c87a3da5-en.

22007 to 2018: Data for China are not included in this table as historical data on revenues from social security contributions are not available.

3A portion of the revenues from taxes on property are not included under heading 4000 as they are not available separately from other local tax revenues after 2019.

4Represents an unweighted average for the 36 African countries included in the publication Revenue Statistics in Africa 2024.

5Represents an unweighted average of the 37 Asian and Pacific economies in this publication. Data for 2022 are used for Australia and Japan in the calculation of the average in 2023 due to data availability.

6Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2025.

7Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2024.

Table 3.11. Taxes on goods and services (5000) as percentage of GDP

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Armenia	..	..	11.4	12.0	12.4	12.7	12.6	13.1	13.0	12.4
Australia1	8.7	8.3	7.2	7.5	7.3	7.3	7.5	6.8	7.0	..
Azerbaijan	..	..	..	7.8	8.1	9.3	9.8	8.6	7.6	9.5
Bangladesh	4.4	4.6	5.1	5.3	5.1	4.6	4.9	4.9	4.9	4.7
Bhutan	..	..	5.0	7.4	6.6	4.6	3.1	3.7	5.0	4.9
Cambodia	..	6.2	5.4	9.1	10.0	11.6	9.7	8.4	9.4	7.9
China	..	..	11.7	9.8	9.4	8.9	8.2	7.9	6.9	8.0
Cook Islands	..	..	15.6	17.2	17.4	17.3	15.5	18.6	16.7	17.8
Fiji	..	..	14.5	15.9	16.1	15.7	11.0	10.1	12.9	14.0
Georgia	7.6	11.9	12.8	13.7	13.1	13.7	12.5	13.4	13.1	13.1
Hong Kong (China)	..	..	1.7	1.6	1.6	1.5	1.4	1.5	1.5	1.6
Indonesia	3.5	4.9	4.7	5.0	5.0	4.7	4.3	4.8	5.1	5.0
Japan1	4.9	5.0	4.9	6.5	6.2	6.2	6.9	7.0	7.2	..
Kazakhstan	6.9	9.0	11.9	8.2	8.5	8.6	6.9	7.4	9.8	9.7
Kiribati	..	..	8.3	8.6	9.1	9.0	9.2	10.4	9.4	10.4
Korea1	8.0	7.4	7.5	7.0	7.0	7.0	6.8	6.9	7.3	6.5
Kyrgyzstan	9.3	11.9	13.2	15.5	16.5	14.6	12.5	14.3	17.1	17.0
Lao PDR	..	..	8.7	8.4	8.3	8.0	7.2	7.2	7.4	8.0
Malaysia	5.6	5.4	3.9	4.7	3.2	3.2	3.2	3.0	3.3	3.3
Maldives	..	..	8.1	15.1	14.9	14.6	12.6	14.7	15.9	18.4
Marshall Islands	..	9.4	8.7	6.7	7.1	7.1	6.6	6.7	7.0	6.7
Mongolia	..	..	11.5	10.6	12.2	11.8	10.4	11.0	11.6	10.5
Nauru	..	..	..	8.7	9.6	9.2	7.5	9.6	7.6	7.3
New Zealand1	11.3	11.6	12.0	12.0	12.2	12.2	12.8	12.4	11.9	12.0
Niue	..	..	14.2	19.4	17.5	14.3	12.8	12.6	18.2	25.4
Pakistan	..	..	..	7.1	6.5	6.4	6.9	6.7	5.9	6.0
Papua New Guinea	..	5.3	5.0	5.2	5.3	5.7	5.0	5.2	4.6	5.3
The Philippines	6.4	5.6	5.9	6.7	7.4	7.6	7.3	7.6	8.0	7.4
Samoa	..	15.1	14.4	18.2	18.2	18.3	20.0	19.5	19.9	19.0
Singapore	4.7	4.0	4.3	3.9	3.8	3.8	3.6	3.4	3.2	3.7
Solomon Islands	..	..	13.1	15.9	17.2	14.0	13.3	13.4	12.9	13.5
Sri Lanka	..	..	8.7	9.9	9.4	8.3	6.1	5.6	5.0	6.5
Thailand	9.4	10.6	9.6	10.1	10.0	9.5	9.4	9.6	9.3	9.4
Timor-Leste	..	..	..	1.9	2.7	2.8	3.3	2.2	3.5	5.4
Tokelau	..	..	8.6	7.4	8.8	7.7	8.4	9.2	6.3	7.5
Vanuatu	15.8	16.4	16.3	16.6	17.3	16.4	13.6	10.8	15.4	18.2
Viet Nam	..	10.1	10.6	9.1	8.7	8.7	7.6	7.8	8.2	6.7
Africa average2	..	..	7.3	7.9	7.9	8.0	7.6	7.9	8.1	..
Asia-Pacific average3	..	..	9.2	9.6	9.7	9.4	8.7	8.8	9.2	9.6
LAC average4	9.3	9.7	9.9	10.6	10.6	10.7	10.1	10.2	10.0	10.0
OECD average5	10.8	10.8	10.5	10.9	10.8	10.8	10.6	10.7	10.6	..

Note: .. Not available

1Australia, Japan, Korea and New Zealand are included in the OECD average and in the average for Asian and Pacific economies. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2024), Revenue Statistics 2024, https://doi.org/10.1787/c87a3da5-en.

2Represents an unweighted average for the 36 African countries included in the publication Revenue Statistics in Africa 2024.

3Represents an unweighted average of the 37 Asian and Pacific economies in this publication. Data for 2022 are used for Australia and Japan in the calculation of the average in 2023 due to data availability.

4Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2025.

5Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2024.

Table 3.12. Taxes on goods and services (5000) as percentage of total taxation

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Armenia	..	..	56.5	57.4	59.4	57.0	56.1	57.7	57.5	52.8
Australia1	28.8	27.9	28.8	26.4	25.5	26.3	26.5	23.3	23.8	..
Azerbaijan	..	..	..	48.0	49.8	51.6	48.5	46.5	38.8	41.4
Bangladesh	81.4	78.9	71.0	69.8	68.7	67.1	66.4	66.5	67.1	65.4
Bhutan	..	..	37.8	51.9	50.4	43.9	38.0	37.1	44.6	42.1
Cambodia	..	88.8	91.4	71.2	72.1	72.3	65.9	64.0	64.0	60.6
China2	..	..	..	..	..	..	41.7	38.4	35.4	39.3
Cook Islands	..	..	60.6	63.4	61.4	66.4	60.0	69.1	75.6	70.0
Fiji	..	..	67.3	65.6	68.4	70.0	65.8	67.1	72.0	68.3
Georgia	53.0	58.8	58.2	57.0	57.1	57.5	56.7	60.0	55.3	53.6
Hong Kong (China)	..	..	12.7	11.5	11.6	12.2	10.5	10.3	10.7	11.9
Indonesia	44.7	39.9	41.8	42.7	41.8	40.6	42.7	44.5	42.5	41.7
Japan1	19.3	19.4	18.7	21.0	19.5	19.7	20.9	20.8	20.8	..
Kazakhstan	34.7	35.1	50.2	51.0	50.2	51.8	49.0	47.4	49.6	49.6
Kiribati	..	..	52.9	58.1	58.2	56.5	57.3	60.1	57.3	61.7
Korea1	38.4	34.3	33.7	27.7	26.3	25.8	24.4	23.1	22.7	22.6
Kyrgyzstan	79.7	75.7	74.4	80.7	81.2	79.7	76.4	75.6	77.5	77.5
Lao PDR	..	..	76.2	76.2	76.6	76.4	78.1	74.7	71.6	72.7
Malaysia	39.8	34.7	28.4	34.8	25.8	25.9	27.6	25.6	26.8	25.5
Maldives	..	..	92.6	76.6	78.9	78.4	66.4	81.2	77.8	78.2
Marshall Islands	..	52.4	30.8	25.2	26.2	26.8	25.1	26.3	26.8	26.6
Mongolia	..	..	45.5	49.6	50.8	49.5	50.0	45.7	47.1	42.5
Nauru	..	..	..	35.1	29.8	21.4	21.7	27.1	26.1	38.4
New Zealand1	34.7	32.1	39.6	38.4	37.8	38.7	38.0	35.9	36.0	35.4
Niue	..	..	63.9	67.3	67.6	60.4	52.5	57.8	58.9	71.9
Pakistan	..	..	..	62.3	63.8	64.2	66.7	64.0	58.9	57.3
Papua New Guinea	..	31.2	29.6	41.2	40.5	44.0	41.7	42.9	31.4	33.3
The Philippines	42.0	39.0	41.2	40.2	42.8	42.3	40.7	42.3	43.5	41.3
Samoa	..	79.0	75.3	77.9	77.0	77.0	76.2	75.5	79.3	77.2
Singapore	31.1	34.0	34.4	28.5	29.5	28.8	29.0	28.0	27.2	26.7
Solomon Islands	..	..	69.1	69.8	73.1	70.6	70.5	69.3	69.3	69.9
Sri Lanka	..	..	78.3	84.5	82.8	74.8	75.9	73.5	62.8	64.8
Thailand	61.9	56.4	54.4	57.4	56.7	55.1	57.2	58.7	55.6	54.9
Timor-Leste	..	..	..	17.7	20.0	17.4	27.0	15.2	17.6	56.7
Tokelau	..	..	48.9	44.2	52.7	46.3	49.2	50.1	39.4	41.0
Vanuatu	96.8	96.4	95.6	97.0	96.9	96.4	96.6	97.4	97.6	98.0
Viet Nam	..	53.3	53.0	49.2	47.2	45.9	43.2	43.0	43.4	40.0
Africa average3	..	..	53.2	54.0	53.3	52.8	51.1	52.4	51.3	..
Asia-Pacific average4	..	..	53.5	52.1	52.2	50.8	49.7	49.9	49.0	50.2
LAC average5	56.9	53.4	51.1	50.5	50.2	49.8	48.6	48.4	46.8	47.0
OECD average6	33.9	33.9	34.0	33.2	32.8	32.7	32.1	31.9	31.5	..

Note: .. Not available

1Australia, Japan, Korea and New Zealand are included in the OECD average and in the average for Asian and Pacific economies. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2024), Revenue Statistics 2024, https://doi.org/10.1787/c87a3da5-en.

22007 to 2018: Data for China are not included in this table as historical data on revenues from social security contributions are not available.

3Represents an unweighted average for the 36 African countries included in the publication Revenue Statistics in Africa 2024.

4Represents an unweighted average of the 37 Asian and Pacific economies in this publication. Data for 2022 are used for Australia and Japan in the calculation of the average in 2023 due to data availability.

5Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2025.

6Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2024.

Table 3.13. Taxes on general consumption (5110) as percentage of GDP

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Armenia	..	..	8.3	7.7	7.6	7.7	8.1	8.4	8.5	8.7
Australia1	3.7	3.9	3.4	3.6	3.4	3.3	3.6	3.3	3.5	..
Azerbaijan	..	..	..	5.7	5.9	6.8	7.1	6.0	5.4	6.9
Bangladesh	1.8	2.1	2.8	2.9	3.0	2.7	2.9	2.9	2.9	2.8
Bhutan	..	..	1.9	2.5	2.6	2.6	2.1	2.6	3.0	2.9
Cambodia	..	2.5	1.6	4.0	4.2	4.9	4.5	3.8	4.3	4.0
China2	..	..	8.9	7.4	7.2	6.5	6.0	5.7	4.6	5.9
Cook Islands	..	..	10.6	12.0	12.7	12.6	10.5	14.4	11.5	14.6
Fiji	..	..	8.7	7.8	7.7	7.5	5.4	5.4	8.0	9.2
Georgia	4.7	8.3	9.9	10.0	9.8	10.5	9.1	10.2	10.2	10.1
Hong Kong (China)	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Indonesia	2.3	3.3	3.4	3.5	3.6	3.4	2.9	3.3	3.5	3.7
Japan1	2.3	2.5	2.5	4.0	4.0	4.2	4.9	5.1	5.2	..
Kazakhstan	4.4	4.5	3.1	3.1	3.3	3.9	3.6	3.3	4.1	4.8
Kiribati	..	..	0.0	5.9	6.5	6.5	6.5	7.6	7.2	7.6
Korea1	3.6	3.8	3.9	4.1	4.1	4.3	4.2	4.3	4.9	4.4
Kyrgyzstan	5.8	8.6	10.3	10.5	11.2	9.6	8.3	9.8	14.1	13.3
Lao PDR	..	..	3.3	3.5	3.4	3.3	2.8	3.1	2.7	3.2
Malaysia3	1.7	1.4	1.0	3.2	1.7	1.0	1.0	0.9	0.9	1.0
Maldives	..	..	0.0	9.3	9.2	8.8	7.5	9.6	10.3	13.1
Marshall Islands	..	2.8	3.8	2.6	3.2	3.2	2.8	2.9	3.0	3.1
Mongolia	..	..	5.9	5.8	6.7	6.6	5.8	6.3	7.2	6.7
Nauru	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand1	8.1	8.6	9.3	9.5	9.5	9.5	10.3	10.1	10.0	10.0
Niue	..	..	7.2	10.4	9.5	7.7	9.3	7.9	9.6	15.1
Pakistan	..	..	..	4.4	3.8	3.8	4.1	4.3	3.6	3.4
Papua New Guinea	..	2.4	2.3	2.6	2.6	2.7	2.5	2.7	2.3	3.2
The Philippines	2.6	2.6	3.5	4.2	4.2	4.2	3.7	3.9	4.6	4.1
Samoa	..	7.0	6.7	9.4	9.5	9.8	10.5	10.3	10.5	10.0
Singapore	1.3	1.8	2.4	2.3	2.2	2.2	2.1	2.0	2.0	2.4
Solomon Islands	..	..	6.3	6.7	6.7	5.7	5.6	6.2	6.3	6.7
Sri Lanka	..	..	4.3	3.9	3.8	3.6	1.6	1.8	2.1	3.3
Thailand	3.5	4.6	3.7	3.8	3.9	3.5	3.5	3.9	4.2	3.9
Timor-Leste	..	..	..	0.7	1.0	0.9	1.0	0.8	1.1	1.6
Tokelau	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Vanuatu	9.2	10.5	6.6	7.3	8.2	7.6	6.2	5.2	7.9	8.1
Viet Nam	..	5.0	5.7	5.0	4.9	4.7	4.2	4.4	4.6	4.1
Africa average4	..	..	4.1	4.5	4.6	4.6	4.3	4.5	4.6	..
Asia-Pacific average5	..	..	4.6	5.1	5.2	5.0	4.7	4.9	5.2	5.7
LAC average6	4.8	5.4	5.9	6.6	6.7	6.6	6.4	6.6	6.7	6.7
OECD average7	6.5	6.7	6.5	6.9	6.9	6.9	6.8	7.1	7.1	..

Note: .. Not available

1Australia, Japan, Korea and New Zealand are included in the OECD average and in the average for Asian and Pacific economies. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2024), Revenue Statistics 2024, https://doi.org/10.1787/c87a3da5-en.

22007 to 2018: Revenues from import excise tax and refund of excise tax for export are included under heading 5111 as they cannot be separated from revenues from import VAT and refund of VAT for export, while the VAT portions represent the majority of the combined revenues.

3Heading 5111: Starting from 2015, VAT (GST, Goods and Services Tax) is sourced from the IMF’s Government Finance Statistics dataset. GST was abolished by the government in 2018 and replaced by sales tax and service tax.

4Represents an unweighted average for the 36 African countries included in the publication Revenue Statistics in Africa 2024.

5Represents an unweighted average of the 37 Asian and Pacific economies in this publication. Data for 2022 are used for Australia and Japan in the calculation of the average in 2023 due to data availability.

6Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2025.

7Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2024.

Table 3.14. Taxes on general consumption (5110) as percentage of total taxation

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Armenia	..	..	40.9	36.9	36.5	34.4	36.0	37.1	37.4	36.9
Australia1	12.0	13.2	13.5	12.5	12.0	12.0	12.8	11.4	11.8	..
Azerbaijan	..	..	..	35.3	36.5	37.5	34.8	32.3	27.6	30.0
Bangladesh	34.0	36.4	38.0	37.5	39.6	39.8	39.0	39.2	39.7	38.2
Bhutan	..	..	14.4	17.4	19.4	25.2	25.9	26.1	26.7	25.0
Cambodia	..	35.9	27.3	31.2	30.1	30.5	30.6	28.9	29.3	30.7
China2, 3	..	..	..	..	..	..	30.3	27.8	23.4	28.7
Cook Islands	..	..	41.1	44.4	44.6	48.5	40.5	53.6	52.0	57.1
Fiji	..	..	40.3	32.3	32.7	33.6	32.2	35.5	44.8	45.0
Georgia	32.4	40.9	45.3	41.6	42.4	44.2	41.3	45.6	43.0	41.4
Hong Kong (China)	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Indonesia	29.4	27.0	29.6	30.5	30.3	29.0	29.0	29.9	29.1	30.3
Japan1	9.1	9.5	9.6	13.0	12.8	13.2	14.9	14.9	15.1	0.0
Kazakhstan	22.2	17.7	13.1	19.1	19.4	23.2	25.5	21.4	20.6	24.4
Kiribati	..	..	0.0	39.8	41.6	40.8	40.6	43.6	43.8	45.2
Korea1	17.0	17.4	17.5	16.0	15.3	15.7	15.1	14.4	15.3	15.3
Kyrgyzstan	49.7	54.5	58.0	54.4	55.4	52.2	50.4	51.7	63.8	60.5
Lao PDR	..	..	28.6	31.8	31.4	31.4	30.6	32.4	26.3	28.9
Malaysia4	11.9	9.2	7.2	24.2	13.4	8.2	9.1	7.5	7.5	7.7
Maldives	..	..	0.0	47.1	48.9	47.3	39.6	53.0	50.4	55.4
Marshall Islands	..	15.7	13.6	9.9	11.9	11.9	10.7	11.3	11.7	12.2
Mongolia	..	..	23.4	27.0	28.2	27.5	28.0	26.5	29.3	27.2
Nauru	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand1	24.9	23.8	30.7	30.2	29.6	30.4	30.6	29.3	30.3	29.6
Niue	..	..	32.5	35.9	36.5	32.5	38.0	36.2	31.1	42.8
Pakistan	..	..	..	38.4	37.3	38.5	39.8	41.7	35.7	32.3
Papua New Guinea	..	13.9	13.3	20.8	19.9	20.8	21.3	22.1	15.3	20.5
The Philippines	17.0	18.4	24.8	25.2	24.4	23.4	21.0	21.8	25.2	23.2
Samoa	..	36.7	35.0	40.0	40.1	41.1	40.1	39.8	41.9	40.5
Singapore	8.3	14.9	19.6	16.5	16.8	16.5	16.8	16.9	17.0	17.6
Solomon Islands	..	..	33.2	29.4	28.8	28.6	29.5	32.1	33.9	34.8
Sri Lanka	..	..	38.6	32.9	33.7	32.3	20.1	23.2	26.2	33.1
Thailand	23.1	24.5	20.8	21.9	22.2	20.6	21.1	23.8	25.1	22.9
Timor-Leste	..	..	..	6.2	7.6	5.8	8.3	5.3	5.3	16.7
Tokelau	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Vanuatu	56.4	61.5	38.8	42.5	45.8	44.6	44.1	46.5	49.8	43.4
Viet Nam	..	26.6	28.4	27.1	26.8	24.9	23.9	24.3	24.6	24.2
Africa average5	..	..	29.5	29.3	29.5	29.0	27.6	28.1	28.0	..
Asia-Pacific average6	..	..	24.3	26.9	27.0	26.9	26.3	27.2	27.3	28.3
LAC average7	28.0	28.6	29.6	31.3	31.6	31.1	30.9	31.1	30.9	31.1
OECD average8	20.3	21.0	21.2	21.0	21.0	20.9	20.8	21.3	21.4	..

Note: .. Not available

1Australia, Japan, Korea and New Zealand are included in the OECD average and in the average for Asian and Pacific economies. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2024), Revenue Statistics 2024, https://doi.org/10.1787/c87a3da5-en.

22007 to 2018: Data for China are not included in this table as historical data on revenues from social security contributions are not available.

32007 to 2018: Revenues from import excise tax and refund of excise tax for export are included under heading 5111 as they cannot be separated from revenues from import VAT and refunds of VAT for export and VAT represents the majority of the revenues.

4Heading 5111: Starting from 2015, VAT (GST, Goods and Services Tax) is sourced from the IMF’s Government Finance Statistics dataset. GST was abolished by the government in 2018 and replaced by sales tax and service tax.

5Represents an unweighted average for the 36 African countries included in the publication Revenue Statistics in Africa 2024.

6Represents an unweighted average of the 37 Asian and Pacific economies in this publication. Data for 2022 are used for Australia and Japan in the calculation of the average in 2023 due to data availability.

7Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2025.

8Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2024.

Table 3.15. Taxes on specific goods and services (5120) as percentage of GDP

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Armenia	..	..	2.6	3.6	4.2	4.4	4.0	3.7	3.3	3.0
Australia1	4.3	3.6	3.0	2.9	2.8	2.9	2.8	2.4	2.5	..
Azerbaijan	..	..	..	1.9	2.0	2.4	2.6	2.5	2.1	2.5
Bangladesh	2.5	2.5	2.4	2.5	2.2	1.9	2.0	2.0	2.0	2.0
Bhutan	..	..	3.1	4.7	3.9	1.8	0.8	0.9	1.8	1.8
Cambodia	..	3.7	2.0	4.9	5.6	6.4	4.9	4.3	4.8	3.6
China2	..	..	2.5	2.1	2.0	2.1	2.0	2.0	2.1	2.0
Cook Islands	..	..	4.8	4.9	4.6	4.5	4.7	4.1	5.0	3.1
Fiji	..	..	5.8	8.0	8.4	8.1	5.6	4.8	4.9	4.8
Georgia	2.8	3.5	2.9	3.7	3.4	3.2	3.4	3.2	2.9	3.0
Hong Kong (China)	..	..	1.3	1.3	1.2	1.2	1.2	1.3	1.3	1.4
Indonesia	1.2	1.6	1.4	1.4	1.4	1.3	1.4	1.6	1.6	1.4
Japan1	2.0	2.0	1.9	2.0	1.7	1.6	1.5	1.5	1.5	..
Kazakhstan	2.1	3.9	8.3	4.8	4.9	4.5	3.1	3.8	5.5	4.7
Kiribati	..	..	8.3	2.7	2.6	2.5	2.7	2.9	2.2	2.8
Korea1	4.1	3.4	3.4	2.6	2.5	2.4	2.2	2.2	2.0	1.8
Kyrgyzstan	2.8	2.8	2.7	4.9	5.0	4.9	4.1	4.4	2.9	3.4
Lao PDR	..	..	4.3	3.7	4.3	4.1	3.2	3.4	4.1	4.0
Malaysia	2.9	3.2	2.4	1.0	1.2	1.8	1.8	1.9	2.0	2.0
Maldives	..	..	8.1	5.8	5.7	5.8	5.1	5.1	5.6	5.4
Marshall Islands	..	6.5	4.8	4.0	3.8	4.0	3.8	3.8	3.9	3.6
Mongolia	..	..	4.8	3.8	4.5	4.5	4.1	4.1	3.9	3.3
Nauru	..	..	..	8.3	9.0	8.6	7.0	8.9	7.1	6.7
New Zealand1	2.5	2.2	1.9	1.8	1.9	1.8	1.7	1.5	1.3	1.3
Niue	..	..	5.4	7.3	6.9	4.9	2.9	4.1	7.1	8.6
Pakistan	..	..	..	2.7	2.7	2.5	2.7	2.3	2.3	2.6
Papua New Guinea	..	2.9	2.8	2.6	2.7	3.0	2.4	2.5	2.4	2.0
The Philippines	3.7	2.8	2.2	2.4	3.1	3.3	3.4	3.6	3.3	3.2
Samoa	..	8.1	7.7	8.9	8.7	8.5	9.5	9.2	9.4	9.0
Singapore	2.0	1.6	1.3	1.2	1.1	1.1	1.0	1.0	0.9	0.9
Solomon Islands	..	..	6.7	9.0	10.3	8.2	7.6	7.0	6.4	6.6
Sri Lanka	..	..	4.4	6.1	5.6	4.7	4.5	3.8	2.9	3.2
Thailand	5.6	5.7	5.7	5.3	5.1	5.1	4.9	4.9	4.4	4.7
Timor-Leste	..	..	..	1.2	1.7	1.9	2.3	1.4	2.4	3.8
Tokelau	..	..	8.6	7.4	8.8	7.7	8.4	9.2	6.3	7.5
Vanuatu	6.6	6.0	7.0	6.4	6.4	6.0	5.5	4.5	5.7	6.9
Viet Nam	..	4.7	4.4	3.6	3.3	3.5	3.0	3.0	3.0	2.3
Africa average3	..	..	3.2	3.2	3.2	3.2	3.1	3.3	3.2	..
Asia-Pacific average4	..	..	4.2	4.1	4.2	4.0	3.6	3.6	3.6	3.6
LAC average5	4.2	3.9	3.6	3.6	3.6	3.6	3.3	3.3	3.1	3.0
OECD average6	3.7	3.5	3.4	3.3	3.3	3.2	3.1	2.9	2.8	..

Note: .. Not available

1Australia, Japan, Korea and New Zealand are included in the OECD average and in the average for Asian and Pacific economies. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2024), Revenue Statistics 2024, https://doi.org/10.1787/c87a3da5-en.

22007 to 2018: Revenues from import excise tax and refund of excise tax for export are included under heading 5111 as they cannot be separated from revenues from import VAT and refund of VAT for export, while the VAT portions represent the majority of the combined revenues.

3Represents an unweighted average for the 36 African countries included in the publication Revenue Statistics in Africa 2024.

4Represents an unweighted average of the 37 Asian and Pacific economies in this publication. Data for 2022 are used for Australia and Japan in the calculation of the average in 2023 due to data availability.

5Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2025.

6Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2024.

Table 3.16. Taxes on specific goods and services (5120) as percentage of total taxation

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Armenia	..	..	12.7	17.4	19.9	19.5	17.7	16.4	14.5	12.8
Australia1	14.1	12.1	12.0	10.1	9.9	10.6	10.1	8.4	8.5	..
Azerbaijan	..	..	..	11.5	12.4	13.3	13.0	13.5	10.6	10.9
Bangladesh	47.4	42.6	33.0	32.3	29.1	27.4	27.4	27.2	27.5	27.2
Bhutan	..	..	23.4	32.9	29.3	16.9	9.5	8.9	15.9	15.2
Cambodia	..	52.9	33.6	38.3	40.4	40.3	33.3	32.9	32.7	27.8
China2, 3	..	..	..	..	..	..	10.1	9.6	11.0	9.7
Cook Islands	..	..	18.6	18.1	16.1	17.3	18.1	15.4	22.6	12.1
Fiji	..	..	26.9	33.2	35.6	36.3	33.5	31.5	27.2	23.3
Georgia	19.6	17.4	13.0	15.4	14.7	13.4	15.4	14.4	12.4	12.3
Hong Kong (China)	..	..	10.0	9.3	9.2	10.1	8.7	8.9	9.4	10.4
Indonesia	15.3	12.9	12.2	12.2	11.6	11.6	13.7	14.6	13.4	11.4
Japan1	7.9	7.7	7.2	6.6	5.3	5.1	4.5	4.4	4.4	..
Kazakhstan	10.3	15.2	35.1	30.1	29.1	26.8	21.8	24.3	27.9	23.9
Kiribati	..	..	52.9	18.3	16.6	15.8	16.7	16.6	13.5	16.4
Korea1	19.7	15.9	15.1	10.1	9.4	8.7	7.8	7.4	6.3	6.3
Kyrgyzstan	23.7	18.0	15.4	25.4	24.8	26.6	25.1	23.1	13.2	15.7
Lao PDR	..	..	37.8	33.7	39.3	38.8	34.4	35.5	39.8	36.4
Malaysia	20.5	20.8	17.3	7.8	9.4	14.4	15.7	15.9	16.8	15.4
Maldives	..	..	92.6	29.5	30.0	31.1	26.8	28.2	27.3	22.9
Marshall Islands	..	36.4	17.1	15.2	14.2	14.9	14.3	14.9	14.9	14.3
Mongolia	..	..	19.0	17.8	18.9	18.8	19.8	16.9	16.0	13.2
Nauru	..	..	..	33.3	27.8	19.9	20.3	25.3	24.3	35.5
New Zealand1	7.5	6.2	6.4	5.7	5.7	5.8	5.0	4.4	3.8	3.9
Niue	..	..	24.3	25.1	26.8	20.9	11.8	18.8	23.1	24.2
Pakistan	..	..	..	23.3	26.0	25.3	26.5	21.8	22.8	24.7
Papua New Guinea	..	17.2	16.3	20.3	20.6	23.1	20.4	20.6	16.1	12.8
The Philippines	24.5	19.7	15.7	14.5	17.9	18.4	19.3	20.0	17.9	17.7
Samoa	..	42.3	40.2	38.0	36.9	35.9	36.1	35.6	37.5	36.6
Singapore	13.0	13.5	10.3	8.8	8.7	8.7	8.3	7.8	7.3	6.7
Solomon Islands	..	..	35.3	39.8	43.9	41.3	40.2	36.4	34.6	34.4
Sri Lanka	..	..	39.7	51.5	49.1	42.5	55.8	50.2	36.6	31.8
Thailand	37.0	30.3	32.1	30.0	28.8	29.4	30.0	29.7	26.5	27.3
Timor-Leste	..	..	..	11.6	12.5	11.6	18.8	9.9	12.3	40.0
Tokelau	..	..	48.9	44.2	52.7	46.3	49.2	50.1	39.4	41.0
Vanuatu	40.4	34.9	40.8	37.6	36.0	35.4	39.2	40.8	36.3	37.3
Viet Nam	..	25.1	22.3	19.7	17.9	18.3	16.8	16.2	16.2	13.8
Africa average4	..	..	23.1	23.7	22.9	22.7	22.4	23.3	22.1	..
Asia-Pacific average5	..	..	26.2	23.0	23.2	21.9	21.5	21.0	20.0	19.9
LAC average6	27.3	23.2	19.6	17.4	16.9	16.9	16.1	15.8	14.4	14.2
OECD average7	11.8	11.1	10.9	10.2	9.8	9.7	9.3	8.7	8.2	..

Note: .. Not available

1Australia, Japan, Korea and New Zealand are included in the OECD average and in the average for Asian and Pacific economies. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2024), Revenue Statistics 2024, https://doi.org/10.1787/c87a3da5-en.

22007 to 2018: Data for China are not included in this table as historical data on revenues from social security contributions are not available.

32007 to 2018: Revenues from import excise tax and refund of excise tax for export are included under heading 5111 as they cannot be separated from revenues from import VAT and refunds of VAT for export and VAT represents the majority of the revenues.

4Represents an unweighted average for the 36 African countries included in the publication Revenue Statistics in Africa 2024.

5Represents an unweighted average of the 37 Asian and Pacific economies in this publication. Data for 2022 are used for Australia and Japan in the calculation of the average in 2023 due to data availability.

6Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2025.

7Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2024.

Table 3.17. Gross domestic product for tax reporting years at market prices, in local currency

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Armenia	1 031 338	2 242 881	3 460 203	5 564 493	6 017 035	6 543 322	6 181 903	6 991 778	8 501 449	9 453 175
Australia1	707 402	999 585	1 418 650	1 844 528	1 950 043	1 984 599	2 088 902	2 333 221	2 562 093	2 670 313
Azerbaijan	4 718	12 523	42 465	70 338	80 092	81 896	72 578	93 203	133 973	123 128
Bangladesh1	3 489 966	5 777 980	10 970 839	26 392 480	29 514 288	31 704 694	35 301 848	39 717 164	44 908 417	50 026 537
Bhutan1	21 983	40 331	85 221	172 713	184 660	187 378	193 386	216 239	238 601	259 798
Cambodia	14 237 327	28 918 818	57 788 147	118 907 473	134 279 541	148 984 697	142 502 829	150 792 683	164 059 089	177 718 893
China	10 131	18 991	41 925	84 738	93 601	100 587	103 487	117 382	123 403	129 427
Cook Islands1	..	..	354 402	526 808	576 363	542 250	349 508	396 927	513 595	661 707
Fiji	..	..	6 024	11 065	11 651	11 762	9 613	8 914	10 940	12 245
Georgia	6 213	11 947	22 149	41 340	45 374	49 726	49 789	60 724	72 860	80 883
Hong Kong (China) 2	1 334 128	1 438 715	1 816 191	2 712 235	2 891 532	2 901 315	2 728 738	2 924 720	2 864 549	3 042 626
Indonesia	1 520 683	3 035 611	6 864 133	13 589 826	14 838 756	15 832 657	15 443 353	16 976 751	19 588 460	20 892 349
Japan2	537 614	534 106	504 874	555 712	556 571	556 808	538 826	554 834	568 650	596 459
Kazakhstan	2 599 902	7 590 594	21 815 517	54 378 858	61 819 536	69 532 627	70 649 033	83 951 588	103 765 518	119 442 290
Kiribati	..	..	180 376	290 799	312 539	312 135	320 984	379 745	384 677	414 267
Korea	651 634	957 448	1 322 611	1 835 698	1 898 193	1 924 498	1 940 726	2 080 199	2 161 774	2 236 330
Kyrgyzstan	65 358	100 899	220 369	530 476	569 386	654 015	639 689	782 854	1 020 745	1 333 730
Lao PDR	14 132	32 483	61 997	140 698	152 414	163 080	167 669	180 751	217 350	280 241
Malaysia	356 401	543 578	821 434	1 372 310	1 447 760	1 512 738	1 418 491	1 548 701	1 793 903	1 822 904
Maldives	..	14 891	33 129	74 110	83 177	88 079	57 105	80 744	95 045	101 413
Marshall Islands3	..	136 559	160 470	213 062	221 794	239 642	244 462	256 979	261 176	267 370
Mongolia	1 292	3 041	9 757	28 011	32 583	37 839	37 883	44 703	54 878	71 202
Nauru1	..	..	..	169 000	175 000	186 000	235 000	216 000	229 000	244 000
New Zealand1	122 209	164 464	205 677	295 612	310 283	317 220	342 744	364 062	394 884	413 301
Niue1	..	..	21 040	32 414	38 736	39 751	39 828	35 830	36 119	39 334
Pakistan1	5 655 818	9 689 071	19 731 030	39 189 810	43 798 401	47 540 409	55 836 225	66 657 868	83 948 771	105 615 572
Papua New Guinea	14 380	22 766	38 752	72 522	79 405	83 844	82 515	91 626	111 241	111 327
The Philippines	3 697 556	5 917 282	9 399 451	16 556 651	18 265 190	19 517 863	17 951 574	19 410 614	22 028 276	24 318 611
Samoa1	..	1 425	1 776	2 234	2 416	2 366	2 067	2 150	2 689	3 156
Singapore2	168 827	218 012	335 614	480 365	513 500	513 058	491 722	616 745	700 892	690 289
Solomon Islands	..	..	7 243	11 593	12 847	13 234	12 617	12 228	12 775	13 679
Sri Lanka2	1 538 718	2 901 646	6 629 667	14 387 319	15 351 933	15 910 976	15 646 254	17 612 370	24 063 762	27 629 665
Thailand3	4 849 547	7 454 616	10 620 555	15 245 782	16 167 922	16 807 808	15 880 623	16 002 640	17 133 681	17 861 878
Timor-Leste	..	..	..	2 646	2 794	2 743	2 163	3 625	3 209	2 080
Tokelau1,4	..	..	9 597	15 000	17 011	18 190	19 125	18 747	20 596	19 017
Vanuatu	37 441	43 148	64 996	94 889	100 772	107 450	104 929	104 023	117 917	128 931
Viet Nam	441 646	914 001	2 739 843	6 293 905	7 009 042	7 707 200	8 044 386	8 487 476	9 621 372	10 320 311

Note: .. Not available

GDP data are in millions of local currency units except for China, Indonesia, Japan, Korea, Lao PDR, Mongolia and Viet Nam whose data are in billions, and Cook Islands, Kiribati, the Marshall Islands, Nauru, Niue and Tokelau whose data are in thousands.

1Data are reported on a fiscal year basis ending 30th June. The year Y is calculated as the sum of Q3(Y) to Q2(Y+1).

2Data are on a fiscal year basis ending 31st March. The year Y is calculated as the sum of Q2(Y) to Q1(Y+1).

3Data are on a fiscal year basis ending 30th September. The year Y is calculated as the sum of Q4(Y-1) to Q3(Y).

42023: Data are provisional.

Source: OECD National Accounts data for Australia, China, Indonesia, Japan, Korea and New Zealand; national sources for Armenia, Azerbaijan, the Cook Islands, Fiji, Kazakhstan, Kyrgyzstan, Malaysia, the Maldives, Mongolia, Niue, the Philippines, Tokelau and Viet Nam; the Asian Development Bank's Key Indicators Database for the Solomon Islands; World Economic Outlook data published by the IMF for Bangladesh, Bhutan, Cambodia, Hong Kong (China), Lao PDR, Nauru, Pakistan, Samoa, Singapore, Thailand and Vanuatu; Pacific Community (SPC) data for the Marshall Islands; a combination of national sources and IMF data for Timor-Leste, Kiribati, Papua New Guinea and Sri Lanka; and a combination of OECD National Accounts data and IMF data for Georgia.

Table 3.18. Gross domestic product for tax reporting years at market prices, in millions of US dollars at market exchange rates

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Armenia	1 912	4 900	9 260	11 527	12 458	13 619	12 642	13 879	19 514	24 086
Australia1	410 129	763 349	1 301 324	1 413 694	1 456 983	1 379 624	1 437 564	1 752 689	1 777 178	1 774 069
Azerbaijan	5 273	13 238	52 909	41 375	47 113	48 174	42 693	54 825	78 807	72 428
Bangladesh1	66 933	89 821	158 576	333 558	359 393	377 305	416 324	468 329	520 352	502 994
Bhutan1	503	926	1 827	2 599	2 834	2 657	2 669	2 933	3 166	3 183
Cambodia	3 707	7 058	13 796	29 394	33 181	36 682	34 898	36 797	39 838	43 304
China	1 223 755	2 317 551	6 192 565	12 537 559	14 147 766	14 560 167	14 996 413	18 201 699	18 316 764	18 270 358
Cook Islands1	..	..	255	374	399	357	227	281	326	406
Fiji	..	..	3 141	5 353	5 581	5 444	4 432	4 305	4 970	5 442
Georgia	3 144	6 591	12 427	16 473	17 905	17 645	16 014	18 849	24 985	30 778
Hong Kong (China) 2	171 236	184 988	233 769	348 024	368 888	370 259	351 766	376 254	365 777	388 606
Indonesia	180 566	312 797	755 094	1 015 619	1 042 272	1 119 100	1 059 055	1 186 510	1 319 101	1 371 169
Japan2	4 988 742	4 845 898	5 751 589	4 954 369	5 040 341	5 107 873	5 046 385	5 055 238	4 324 392	4 245 528
Kazakhstan	18 292	57 125	148 047	166 806	179 340	181 667	171 082	197 112	225 496	261 840
Kiribati	..	..	165	223	234	217	221	285	267	275
Korea	576 483	934 708	1 143 672	1 623 074	1 725 373	1 651 423	1 644 313	1 818 432	1 673 917	1 712 793
Kyrgyzstan	1 368	2 459	4 794	7 703	8 271	9 372	8 283	9 256	12 269	15 187
Lao PDR	1 720	3 079	7 506	17 055	18 131	18 770	18 511	18 533	15 121	14 978
Malaysia	93 789	143 534	255 017	319 109	358 783	365 178	337 456	373 785	407 605	399 705
Maldives	..	1 163	2 588	4 809	5 398	5 716	3 706	5 240	6 168	6 581
Marshall Islands3	..	137	160	213	222	240	244	257	261	267
Mongolia	1 200	2 523	7 185	11 481	13 207	14 206	13 466	15 689	17 473	20 534
Nauru1	..	..	..	130	131	129	162	162	159	162
New Zealand1	55 521	115 797	148 200	210 040	214 690	208 990	222 264	257 506	250 373	253 803
Niue1	..	..	15	23	27	26	26	25	23	24
Pakistan1	109 247	163 233	235 132	373 932	398 047	348 502	352 832	416 020	472 085	424 927
Papua New Guinea	5 169	7 339	14 251	22 743	24 110	24 751	23 848	26 113	31 609	30 926
The Philippines	83 667	107 420	208 369	328 481	346 842	376 823	361 751	394 087	404 353	437 146
Samoa1	..	522	700	881	941	904	766	837	1 032	1 156
Singapore2	97 930	130 985	246 140	347 857	380 697	376 099	356 387	459 064	508 384	514 080
Solomon Islands	..	..	898	1 470	1 615	1 619	1 536	1 523	1 566	1 633
Sri Lanka2	20 007	28 880	58 643	94 376	94 484	89 015	84 304	88 609	74 586	84 364
Thailand3	120 901	185 345	335 185	449 201	500 396	541 356	507 471	500 441	488 677	513 240
Timor-Leste	..	..	..	2 646	2 794	2 743	2 163	3 625	3 209	2 080
Tokelau1,4	..	..	7	11	12	12	12	13	13	12
Vanuatu	272	390	652	880	928	930	1 008	921	1 039	1 123
Viet Nam	31 176	57 648	143 212	277 071	304 470	331 818	346 310	370 076	411 068	433 008

Note: .. Not available

This table is produced based on GDP data in national currency from Table 3.17 and exchange rate data from Table 3.20.

1Data are reported on a fiscal year basis ending 30th June. The year Y is calculated as the sum of Q3(Y) to Q2(Y+1).

2Data are on a fiscal year basis ending 31st March. The year Y is calculated as the sum of Q2(Y) to Q1(Y+1).

3Data are on a fiscal year basis ending 30th September. The year Y is calculated as the sum of Q4(Y-1) to Q3(Y).

42023: Data are provisional.

Table 3.19. Total tax revenue in millions of US dollars at market exchange rates

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Armenia	..	..	1 868	2 399	2 605	3 048	2 833	3 150	4 421	5 661
Australia	117 407	225 997	346 420	398 012	401 273	379 637	423 904	490 652	511 184	..
Azerbaijan	..	..	..	6 735	7 635	8 701	8 666	10 086	15 466	16 642
Bangladesh	3 601	5 286	11 477	25 569	26 883	25 759	30 862	34 765	38 108	36 478
Bhutan	47	92	243	370	373	277	217	290	354	370
Cambodia	..	496	821	3 756	4 586	5 865	5 114	4 850	5 873	5 647
China1	..	..	1 081 331	2 135 982	2 364 024	3 154 317	2 948 824	3 749 383	3 585 360	3 733 817
Cook Islands	..	54	66	101	113	93	59	75	72	104
Fiji	..	..	679	1 296	1 312	1 221	741	650	890	1 114
Georgia	452	1 330	2 731	3 948	4 122	4 209	3 531	4 206	5 929	7 510
Hong Kong (China)	..	..	31 088	48 955	49 788	45 094	48 500	54 943	51 732	50 857
Indonesia	14 213	38 655	85 748	117 932	124 790	129 683	106 660	128 926	159 185	165 195
Japan	1 225 072	1 234 518	1 544 345	1 537 679	1 595 254	1 617 618	1 649 201	1 632 012	1 464 323	..
Kazakhstan	3 643	14 590	35 169	26 711	30 416	30 294	24 057	30 744	44 546	50 967
Kiribati	..	..	26	33	37	34	36	50	44	47
Korea	120 576	202 420	255 926	411 556	460 430	449 635	456 211	541 180	535 258	494 176
Kyrgyzstan	160	386	852	1 484	1 678	1 721	1 358	1 752	2 705	3 328
Lao PDR	..	..	860	1 883	1 971	1 978	1 698	1 780	1 561	1 647
Malaysia	13 180	22 218	35 259	42 679	44 871	45 463	38 622	43 917	49 499	52 441
Maldives	..	130	227	949	1 020	1 064	705	948	1 259	1 552
Marshall Islands	..	24	45	56	60	64	65	66	68	67
Mongolia	..	..	1 819	2 461	3 157	3 391	2 804	3 764	4 290	5 068
Nauru	..	..	..	32	42	56	56	57	46	31
New Zealand	17 365	40 075	46 962	64 917	67 394	65 112	78 215	84 088	81 598	86 258
Niue	..	..	3	7	7	6	6	6	7	9
Pakistan	..	..	..	42 644	40 689	34 828	36 289	43 222	47 370	44 825
Papua New Guinea	491	1 247	2 417	2 867	3 181	3 223	2 833	3 172	4 675	4 897
The Philippines	12 769	15 444	29 566	54 960	60 124	67 847	64 446	71 013	74 530	78 163
Samoa	..	100	134	206	223	215	201	216	258	285
Singapore	14 865	15 433	30 691	48 057	49 081	49 587	44 507	55 647	59 991	70 249
Solomon Islands	..	..	171	334	379	321	290	294	291	314
Sri Lanka	..	..	6 509	11 106	10 694	9 868	6 730	6 705	5 918	8 418
Thailand	18 452	34 886	59 031	78 776	88 438	93 334	83 525	82 070	81 668	87 762
Timor-Leste	..	..	..	280	380	449	266	523	634	200
Tokelau	..	..	1	2	2	2	2	2	2	2
Vanuatu	44	67	111	151	166	158	142	102	164	209
Viet Nam	..	10 894	28 580	51 020	55 847	62 800	61 199	67 375	77 294	72 889

Note: .. Not available

This table is produced based on total tax revenues in local currency from Chapter 4 and exchange rate data from Table 3.20.

12007 to 2018: The figures for China do not include revenue from social security contributions as detailed data were not available.

Table 3.20. Exchange rates used, national currency per US dollar

	2000	2005	2010	2017	2018	2019	2020	2021	2022	2023
Armenia	539.40	457.73	373.67	482.74	482.99	480.46	489.00	503.77	435.66	392.48
Australia	1.72	1.31	1.09	1.30	1.34	1.44	1.45	1.33	1.44	1.51
Azerbaijan	0.89	0.95	0.80	1.70	1.70	1.70	1.70	1.70	1.70	1.70
Bangladesh	52.14	64.33	69.18	79.12	82.12	84.03	84.79	84.81	86.30	99.46
Bhutan	43.67	43.56	46.66	66.44	65.15	70.53	72.46	73.73	75.37	81.63
Cambodia	3 840.66	4 097.31	4 188.76	4 045.30	4 046.88	4 061.52	4 083.41	4 097.96	4 118.16	4 103.98
China	8.28	8.19	6.77	6.76	6.62	6.91	6.90	6.45	6.74	7.08
Cook Islands	2.20	1.42	1.39	1.41	1.45	1.52	1.54	1.41	1.58	1.63
Fiji	2.13	1.69	1.92	2.07	2.09	2.16	2.17	2.07	2.20	2.25
Georgia	1.98	1.81	1.78	2.51	2.53	2.82	3.11	3.22	2.92	2.63
Hong Kong (China)	7.79	7.78	7.77	7.79	7.84	7.84	7.76	7.77	7.83	7.83
Indonesia	8 421.78	9 704.74	9 090.43	13 380.83	14 236.94	14 147.67	14 582.20	14 308.14	14 849.85	15 236.88
Japan	107.77	110.22	87.78	112.17	110.42	109.01	106.77	109.75	131.50	140.49
Kazakhstan	142.13	132.88	147.36	326.00	344.71	382.75	412.95	425.91	460.17	456.17
Kiribati	1.72	1.31	1.09	1.30	1.34	1.44	1.45	1.33	1.44	1.51
Korea	1 130.36	1 024.33	1 156.46	1 131.00	1 100.16	1 165.36	1 180.27	1 143.95	1 291.45	1 305.66
Kyrgyzstan	47.78	41.03	45.97	68.87	68.84	69.78	77.23	84.58	83.20	87.82
Lao PDR	8 216.40	10 549.97	8 259.63	8 249.65	8 406.28	8 688.35	9 057.80	9 752.93	14 374.08	18 710.14
Malaysia	3.80	3.79	3.22	4.30	4.04	4.14	4.20	4.14	4.40	4.56
Maldives	11.78	12.80	12.80	15.41	15.41	15.41	15.41	15.41	15.41	15.41
Marshall Islands	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00
Mongolia	1 076.57	1 205.47	1 357.91	2 439.74	2 467.07	2 663.61	2 813.29	2 849.37	3 140.76	3 467.46
Nauru	1.72	1.31	1.09	1.30	1.34	1.44	1.45	1.33	1.44	1.51
New Zealand	2.20	1.42	1.39	1.41	1.45	1.52	1.54	1.41	1.58	1.63
Niue	2.20	1.42	1.39	1.41	1.45	1.52	1.54	1.41	1.58	1.63
Pakistan	51.77	59.36	83.91	104.80	110.03	136.41	158.25	160.23	177.83	248.55
Papua New Guinea	2.78	3.10	2.72	3.19	3.29	3.39	3.46	3.51	3.52	3.60
The Philippines	44.19	55.09	45.11	50.40	52.66	51.80	49.62	49.25	54.48	55.63
Samoa	3.11	2.73	2.54	2.54	2.57	2.62	2.70	2.57	2.61	2.73
Singapore	1.72	1.66	1.36	1.38	1.35	1.36	1.38	1.34	1.38	1.34
Solomon Islands	5.09	7.53	8.06	7.89	7.95	8.17	8.21	8.03	8.16	8.38
Sri Lanka	76.91	100.47	113.05	152.45	162.48	178.74	185.59	198.77	322.63	327.51
Thailand	40.11	40.22	31.69	33.94	32.31	31.05	31.29	31.98	35.06	34.80
Timor-Leste	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00
Tokelau	2.20	1.42	1.39	1.41	1.45	1.52	1.54	1.41	1.58	1.63
Vanuatu	137.65	110.64	99.69	107.83	108.59	115.54	104.10	112.95	113.53	114.78
Viet Nam	14 166.17	15 854.85	19 131.38	22 715.85	23 020.47	23 227.19	23 228.86	22 934.41	23 405.79	23 834.00

Source: OECD National Accounts data for Australia, the Cook Islands, Japan, Kiribati, Korea, the Marshall Islands, Nauru, New Zealand, Niue, Timor-Leste and Tokelau; IMF's World Economic Outlook (April 2025) for the remaining economies.