Revenue Statistics in Asia and the Pacific 2026

3. Tax levels and tax structure, 1990-2024

Abstract

Comparative tables 1990-2024

In all of the following tables a (“..”) indicates not available. The main series in this volume cover the years 1990 to 2024.

Figures referring to 1991-99, 2001-04, 2006-07 in Table 3.1 and Table 3.2 and figures relating to 1990-99, 2001-04, 2006-09, 2011-16, 2016-18 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, 1990-2024

	1990	2000	2005	2008	2009	2010	2011	2012	2013	2014
Armenia	..	..	..	..	..	19.6	19.9	20.0	21.3	21.2
Australia	28.0	30.4	29.8	26.7	25.4	25.1	25.8	26.8	27.0	27.2
Azerbaijan	..	..	..	..	..	..	..	..	..	17.2
Bangladesh	..	5.4	5.9	6.2	6.5	7.2	7.5	7.6	7.5	7.5
Bhutan	4.8	9.4	10.0	10.4	13.3	13.4	14.5	13.7	13.1	13.5
Cambodia	..	..	6.9	8.9	5.6	6.0	6.0	9.8	10.0	11.7
China1	..	..	..	16.7	16.8	17.5	18.1	18.4	18.3	18.2
Cook Islands	..	..	29.2	24.3	28.7	28.9	24.1	27.4	27.1	22.3
Fiji	..	..	..	22.2	21.6	21.6	22.9	24.0	23.8	22.7
Georgia	..	14.4	20.2	24.2	23.7	22.0	23.5	23.9	22.9	22.8
Hong Kong (China)	..	..	..	..	..	13.3	14.1	13.6	13.3	15.4
Indonesia	..	7.9	12.4	13.0	11.0	11.4	12.2	12.5	12.5	12.2
Japan	27.7	25.3	25.8	27.0	25.7	26.2	27.1	27.9	28.6	30.0
Kazakhstan	..	19.9	25.5	27.6	21.2	23.8	25.5	23.9	22.6	21.1
Kiribati	..	..	..	..	..	15.8	14.4	14.2	14.3	10.9
Korea	17.9	20.2	20.8	22.6	21.8	21.5	22.2	22.7	22.1	22.3
Kyrgyzstan	25.6	11.7	16.2	18.8	17.8	17.9	18.5	20.6	20.4	20.7
Lao PDR	..	..	..	..	..	11.5	12.1	12.2	12.9	12.3
Malaysia	18.5	14.1	15.5	15.1	15.5	13.8	15.3	16.1	15.8	15.3
Maldives	..	..	12.3	12.2	9.4	9.4	12.6	15.8	17.8	19.4
Marshall Islands	..	..	17.9	30.1	28.7	28.3	26.9	24.9	25.5	24.5
Mongolia	..	..	..	26.3	22.3	25.3	24.5	22.2	23.5	20.2
Nauru	..	..	..	..	..	..	..	..	..	8.6
New Zealand	36.2	32.5	36.1	32.8	30.2	30.2	30.0	31.6	30.4	31.2
Niue	..	..	..	..	..	22.2	27.0	29.3	26.9	26.2
Pakistan	..	..	..	..	..	..	9.3	9.0	9.4	9.9
Papua New Guinea2	..	9.5	17.0	18.7	15.8	16.8	20.0	18.9	18.3	17.8
Philippines	..	15.3	14.4	15.6	14.4	14.2	14.5	15.1	15.5	16.0
Samoa	..	..	19.2	18.5	20.5	19.3	20.3	44.5	45.9	44.3
Singapore	..	..	11.8	14.0	12.4	12.5	12.9	13.5	13.2	13.4
Solomon Islands	..	..	..	19.8	20.0	22.0	25.0	26.1	26.4	25.5
Sri Lanka	..	..	..	11.4	11.0	11.1	11.5	10.2	10.3	9.9
Thailand	..	15.3	18.8	17.1	16.6	17.6	18.5	18.5	19.3	18.4
Timor-Leste	..	..	..	..	..	..	..	24.8	21.5	20.0
Tokelau	..	..	..	16.1	15.5	17.7	15.6	15.3	16.2	17.1
Tonga	..	..	..	..	..	..	..	..	16.3	16.1
Vanuatu	..	14.7	15.4	17.9	16.4	15.4	15.3	15.7	16.0	16.1
Viet Nam	..	..	18.9	20.9	20.0	20.0	19.2	17.9	18.6	17.7
Africa average3	..	..	..	..	..	..	..	..	14.7	15.1
Asia-Pacific average4	..	..	..	..	..	..	..	..	..	..
LAC average5	14.5	16.8	18.6	19.8	19.3	19.7	20.1	20.2	20.3	20.3
OECD average6	30.8	32.9	32.6	32.2	31.5	31.5	31.9	32.4	32.6	32.9
	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Armenia	20.5	20.6	20.1	20.3	21.7	21.9	21.7	21.4	22.7	22.7
Australia	27.8	27.5	28.6	28.6	27.7	28.3	29.2	29.3	29.9	..
Azerbaijan	18.9	18.2	16.3	16.2	18.1	20.3	18.4	19.6	23.0	22.9
Bangladesh	7.4	7.4	7.7	7.5	6.8	7.4	7.4	7.3	7.2	6.7
Bhutan	13.2	12.9	14.2	13.2	10.4	8.1	9.9	11.2	11.4	13.2
Cambodia	11.7	11.9	12.9	14.0	16.3	14.8	13.4	14.9	13.3	12.5
China1	17.8	17.1	17.0	16.7	21.7	19.7	20.6	19.6	20.4	19.5
Cook Islands	29.3	28.6	27.4	29.0	26.1	25.8	26.9	22.1	25.3	31.1
Fiji	23.6	23.1	24.2	23.5	22.9	17.6	15.7	17.9	20.4	24.0
Georgia	23.2	24.0	24.0	23.0	23.9	22.1	22.3	23.7	24.4	25.0
Hong Kong (China)	14.3	13.7	14.1	13.5	12.2	13.8	14.6	14.1	13.1	13.3
Indonesia	12.1	12.0	11.6	12.0	11.6	10.1	10.9	12.1	12.0	11.8
Japan	30.2	30.3	30.9	31.5	31.5	32.9	33.9	34.5	33.7	..
Kazakhstan	15.5	14.9	16.0	17.0	16.7	14.1	15.7	19.8	19.6	17.5
Kiribati	13.7	13.8	14.8	15.7	15.8	16.1	17.4	16.1	16.0	17.8
Korea	22.6	23.5	24.1	25.2	25.7	26.2	27.9	29.7	26.9	25.3
Kyrgyzstan	19.2	19.6	19.4	20.3	18.4	16.4	18.9	22.0	21.9	21.9
Lao PDR	12.6	11.9	11.0	10.9	10.5	9.2	9.6	10.3	11.0	12.7
Malaysia	14.5	14.0	13.4	12.5	12.4	11.4	11.7	12.1	13.1	13.0
Maldives	19.6	20.0	20.7	20.1	20.1	20.3	19.8	22.3	25.5	26.3
Marshall Islands	25.8	25.1	26.4	26.9	26.6	26.4	25.6	26.1	25.8	30.5
Mongolia	19.3	19.1	21.4	23.9	23.9	20.8	24.0	24.5	24.7	29.5
Nauru	16.0	14.7	24.7	35.6	42.6	34.4	26.5	24.0	18.1	15.1
New Zealand	31.5	31.4	31.3	32.2	31.4	33.7	34.4	32.6	33.7	32.9
Niue	24.9	23.3	28.3	25.4	23.1	24.3	21.6	29.2	32.0	28.5
Pakistan	11.2	11.2	11.4	10.2	10.0	10.3	10.4	10.1	10.6	12.3
Papua New Guinea2	15.2	12.9	12.6	13.2	13.0	11.9	12.1	14.8	15.9	15.5
Philippines	16.2	16.2	16.7	17.3	18.0	17.8	18.0	18.4	17.9	18.1
Samoa	46.1	46.6	47.1	47.4	47.6	51.4	47.2	46.5	46.5	44.0
Singapore	13.0	13.0	13.8	12.9	13.2	12.4	12.0	11.7	13.5	13.4
Solomon Islands	25.8	24.0	25.3	25.9	22.3	21.4	21.1	22.1	23.1	24.0
Sri Lanka	11.9	11.6	11.8	11.3	11.1	8.0	7.6	7.5	10.1	12.5
Thailand	18.9	18.1	17.5	17.7	17.2	16.5	16.4	16.7	17.1	17.1
Timor-Leste	16.7	6.4	10.6	13.6	16.4	12.3	14.4	19.8	9.6	10.0
Tokelau	15.1	13.3	13.5	16.4	16.6	16.7	18.1	15.9	17.0	15.1
Tonga	16.9	17.5	19.4	20.1	20.3	15.2	19.2	18.3	18.4	18.2
Vanuatu	14.5	13.5	15.1	15.8	15.0	12.6	9.6	14.0	16.9	15.5
Viet Nam	18.2	18.4	18.4	18.3	18.9	17.7	18.2	18.8	16.8	17.2
Africa average3	15.1	14.7	14.6	14.9	15.2	15.0	15.3	15.6	16.1	..
Asia-Pacific average4	..	..	..	..	19.3	18.3	18.4	19.2	19.3	19.7
LAC average5	20.8	20.7	20.6	21.1	21.2	20.6	21.1	21.4	21.5	21.7
OECD average6	32.9	33.6	33.3	33.4	33.3	33.5	34.0	34.0	33.7	34.1

.. Not available

Note: Australia, 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 (2025), Revenue Statistics 2025, https://doi.org/10.1787/3a264267-en.

Data on social security contributions are not available for Bhutan, Cambodia, Kyrgyzstan, Lao PDR, the Maldives, Pakistan and Timor-Leste and are only partially available for China (from 2019), Indonesia (from 2015), the Marshall Islands (from 2008) and Viet Nam (from 2010). Social security contributions for Australia, Bangladesh, the Cook Islands, Fiji, Georgia, Hong Kong (China), Kiribati, Nauru, New Zealand, Niue, Papua New Guinea, Samoa, Singapore, the Solomon Islands, Tokelau, Tonga and Vanuatu are recorded as zero. In some of these economies, no social security contribution system exists, while in others such payments do not meet the criteria for classification as social security contributions set out in the OECD classification of taxes in the OECD Interpretative Guide.

See the country tables in Chapter 4 for further information on data issues for individual economies.

1. The tax-to-GDP ratio for China does not include revenues from social security contributions between 2007 and 2018 as historical data were not available.

2. Total revenues for 2000 and 2001 should be interpreted with caution as they do not include customs revenues.

3. Represents an unweighted average of the 38 African countries in Revenue Statistics in Africa 2025. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries.

4. Represents an unweighted average of the 38 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. See the country tables in Chapter 4 for further information. Data for 2023 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2024 due to data availability.

5. Represents an unweighted average for 28 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2026.

6. Represents an unweighted average for 38 OECD countries in the publication Revenue Statistics 2025.

Table 3.2. Total tax revenue (excluding social security contributions) as percentage of GDP, 1990‑2024

	1990	2000	2005	2008	2009	2010	2011	2012	2013	2014
Armenia	..	..	..	..	..	16.5	16.7	17.0	21.0	21.1
Australia	28.0	30.4	29.8	26.7	25.4	25.1	25.8	26.8	27.0	27.2
Azerbaijan	..	..	..	..	..	..	..	..	..	14.2
Bangladesh	..	5.4	5.9	6.2	6.5	7.2	7.5	7.6	7.5	7.5
Bhutan	..	..	..	..	..	..	..	..	..	..
Cambodia	..	..	..	..	..	..	..	..	..	..
China1	..	..	..	..	..	..	..	..	..	..
Cook Islands	..	..	29.2	24.3	28.7	28.9	24.1	27.4	27.1	22.3
Fiji	..	..	..	22.2	21.6	21.6	22.9	24.0	23.8	22.7
Georgia	..	12.1	16.6	24.2	23.7	22.0	23.5	23.9	22.9	22.8
Hong Kong (China)	..	..	..	..	..	13.3	14.1	13.6	13.3	15.4
Indonesia	..	..	..	..	..	..	..	..	..	..
Japan	20.4	16.4	16.3	16.5	15.2	15.5	15.9	16.3	16.9	18.1
Kazakhstan	..	19.9	25.4	27.2	20.7	23.2	25.0	23.3	22.0	20.5
Kiribati	..	..	..	..	..	15.8	14.4	14.2	14.3	10.9
Korea	16.1	16.8	16.4	17.7	16.7	16.4	16.9	17.1	16.3	16.3
Kyrgyzstan	..	..	..	..	..	..	..	..	..	..
Lao PDR	..	..	..	..	..	..	..	..	..	..
Malaysia	18.5	13.8	15.2	14.9	15.2	13.6	15.0	15.9	15.6	15.1
Maldives	..	..	..	..	..	..	..	..	..	..
Marshall Islands	..	..	..	17.3	16.3	15.9	14.9	14.2	14.5	13.6
Mongolia	..	..	..	22.9	18.4	22.0	21.0	18.2	19.2	16.2
Nauru	..	..	..	..	..	..	..	..	..	8.6
New Zealand	36.2	32.5	36.1	32.8	30.2	30.2	30.0	31.6	30.4	31.2
Niue	..	..	..	..	..	22.2	27.0	29.3	26.9	26.2
Pakistan	..	..	..	..	..	..	..	..	..	..
Papua New Guinea2	..	9.5	17.0	18.7	15.8	16.8	20.0	18.9	18.3	17.8
Philippines	..	13.3	12.6	13.8	12.5	12.4	12.7	13.1	13.5	13.8
Samoa	..	..	19.2	18.5	20.5	19.3	20.3	44.5	45.9	44.3
Singapore	..	..	11.8	14.0	12.4	12.5	12.9	13.5	13.2	13.4
Solomon Islands	..	..	..	19.8	20.0	22.0	25.0	26.1	26.4	25.5
Sri Lanka	..	..	..	11.2	10.8	10.9	11.3	10.1	10.1	9.7
Thailand	..	14.7	17.9	16.3	15.7	16.4	17.6	17.6	18.5	17.4
Timor-Leste	..	..	..	..	..	..	..	..	..	..
Tokelau	..	..	..	16.1	15.5	17.7	15.6	15.3	16.2	17.1
Tonga	..	..	..	..	..	..	..	..	16.3	16.1
Vanuatu	..	14.7	15.4	17.9	16.4	15.4	15.3	15.7	16.0	16.1
Viet Nam	..	..	..	..	..	17.0	16.4	14.1	14.4	13.7
Africa average3	..	..	..	..	..	..	..	..	13.8	14.2
Asia-Pacific average4	..	..	..	..	..	..	..	..	..	..
LAC average5	12.4	14.3	16.0	17.0	16.2	16.5	16.8	17.0	17.0	17.1
OECD average6	23.7	24.5	24.4	23.9	22.8	22.9	23.3	23.6	23.9	24.1
	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Armenia	20.3	20.4	19.9	20.0	21.4	21.5	21.1	20.6	21.7	21.7
Australia	27.8	27.5	28.6	28.6	27.7	28.3	29.2	29.3	29.9	..
Azerbaijan	15.6	15.0	13.3	13.2	14.4	15.2	13.5	15.5	17.8	17.4
Bangladesh	7.4	7.4	7.7	7.5	6.8	7.4	7.4	7.3	7.2	6.7
Bhutan	..	..	..	..	..	..	..	..	..	..
Cambodia	..	..	..	..	..	..	..	..	..	..
China1	..	..	..	..	15.7	14.9	14.7	13.5	14.0	13.0
Cook Islands	29.3	28.6	27.4	29.0	26.1	25.8	26.9	22.1	25.3	31.1
Fiji	23.6	23.1	24.2	23.5	22.9	17.6	15.7	17.9	20.4	24.0
Georgia	23.2	24.0	24.0	23.0	23.9	22.1	22.3	23.7	24.4	25.0
Hong Kong (China)	14.3	13.7	14.1	13.5	12.2	13.8	14.6	14.1	13.1	13.3
Indonesia	12.0	11.6	11.2	11.5	11.1	9.5	10.3	11.5	11.5	11.3
Japan	18.3	18.0	18.6	18.9	18.6	19.6	20.6	21.2	20.5	..
Kazakhstan	15.0	14.4	15.5	16.4	16.2	13.4	14.8	18.8	18.4	16.1
Kiribati	13.7	13.8	14.8	15.7	15.8	16.1	17.4	16.1	16.0	17.8
Korea	16.6	17.4	17.9	18.8	18.8	18.8	20.6	22.1	19.0	17.7
Kyrgyzstan	..	..	..	..	..	..	..	..	..	..
Lao PDR	..	..	..	..	..	..	..	..	..	..
Malaysia	14.3	13.8	13.1	12.2	12.1	11.1	11.4	11.8	12.7	12.6
Maldives	..	..	..	..	..	..	..	..	..	..
Marshall Islands	14.0	14.3	14.3	14.5	14.6	13.7	13.8	13.8	13.5	18.2
Mongolia	15.1	14.6	16.9	19.1	19.2	16.9	19.1	19.2	19.3	23.6
Nauru	16.0	14.7	24.7	35.6	42.6	34.4	26.5	24.0	18.1	15.1
New Zealand	31.5	31.4	31.3	32.2	31.4	33.7	34.4	32.6	33.7	32.9
Niue	24.9	23.3	28.3	25.4	23.1	24.3	21.6	29.2	32.0	28.5
Pakistan	..	..	..	..	..	..	..	..	..	..
Papua New Guinea2	15.2	12.9	12.6	13.2	13.0	11.9	12.1	14.8	15.9	15.5
Philippines	13.9	13.9	14.5	15.0	15.4	15.0	15.1	15.6	15.1	15.4
Samoa	46.1	46.6	47.1	47.4	47.6	51.4	47.2	46.5	46.5	44.0
Singapore	13.0	13.0	13.8	12.9	13.2	12.4	12.0	11.7	13.5	13.4
Solomon Islands	25.8	24.0	25.3	25.9	22.3	21.4	21.1	22.1	23.1	24.0
Sri Lanka	11.7	11.4	11.6	11.2	10.9	7.8	7.4	7.3	9.9	12.4
Thailand	17.8	17.1	16.5	16.7	16.2	15.5	15.7	16.0	16.2	16.0
Timor-Leste	..	..	..	..	..	..	..	..	..	..
Tokelau	15.1	13.3	13.5	16.4	16.6	16.7	18.1	15.9	17.0	15.1
Tonga	16.9	17.5	19.4	20.1	20.3	15.2	19.2	18.3	18.4	18.2
Vanuatu	14.5	13.5	15.1	15.8	15.0	12.6	9.6	14.0	16.9	15.5
Viet Nam	14.0	13.8	13.8	13.6	13.6	12.3	13.1	13.4	11.8	12.0
Africa average3	14.2	13.8	13.7	13.9	14.2	13.9	14.2	14.6	15.0	..
Asia-Pacific average4	..	..	..	..	18.5	17.6	17.5	18.0	18.4	18.6
LAC average5	17.4	17.3	17.2	17.7	17.8	17.0	17.7	18.2	18.2	18.4
OECD average6	24.2	24.7	24.5	24.5	24.5	24.3	25.1	25.3	24.9	..

.. Not available

Note: Australia, 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 (2025), Revenue Statistics 2025, https://doi.org/10.1787/3a264267-en.

Data on social security contributions are not available for Bhutan, Cambodia, Kyrgyzstan, Lao PDR, the Maldives, Pakistan and Timor-Leste and are only partially available for China (from 2019), Indonesia (from 2015), the Marshall Islands (from 2008) and Viet Nam (from 2010). Social security contributions for Australia, Bangladesh, the Cook Islands, Fiji, Georgia, Hong Kong (China), Kiribati, Nauru, New Zealand, Niue, Papua New Guinea, Samoa, Singapore, the Solomon Islands, Tokelau, Tonga and Vanuatu are recorded as zero. In some of these economies, no social security contribution system exists, while in others such payments do not meet the criteria for classification as social security contributions set out in the OECD classification of taxes in the OECD Interpretative Guide.

See the country tables in Chapter 4 for further information on data issues for individual economies.

1. The tax-to-GDP ratio for China does not include revenues from social security contributions between 2007 and 2018 as historical data were not available.

2. Total revenues for 2000 and 2001 should be interpreted with caution as they do not include customs revenues.

3. Represents an unweighted average of the 38 African countries in Revenue Statistics in Africa 2025. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries.

4. Represents an unweighted average of the 38 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. See the country tables in Chapter 4 for further information. Data for 2023 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2024 due to data availability.

5. Represents an unweighted average for 28 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2026.

6. Represents an unweighted average for 38 OECD countries in the publication Revenue Statistics 2025.

Table 3.3. Tax revenue of main headings as percentage of GDP, 2024

	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods & services	6000 Other
Armenia	9.7	1.0	0.0	0.0	11.2	0.8
Australia1	18.5	0.0	1.5	2.9	6.9	0.0
Azerbaijan	6.8	5.5	0.0	0.3	10.1	0.2
Bangladesh	2.3	0.0	0.0	0.0	4.3	0.1
Bhutan	7.0	..	0.0	0.3	5.8	0.0
Cambodia	4.1	..	0.0	0.4	8.0	0.0
China	4.5	6.5	0.0	1.2	7.2	0.1
Cook Islands	11.2	0.0	0.0	0.0	19.9	0.0
Fiji	7.8	0.0	0.0	0.0	16.2	0.0
Georgia	11.1	0.0	0.0	0.8	13.0	0.1
Hong Kong (China)	8.5	0.0	0.0	3.1	1.3	0.4
Indonesia	4.8	0.5	0.0	0.2	5.1	1.3
Japan1	10.9	13.2	0.0	2.7	6.8	0.1
Kazakhstan	6.6	1.4	1.2	0.4	7.8	0.1
Kiribati	7.8	0.0	0.0	0.0	10.1	0.0
Korea	7.9	7.7	0.1	3.0	6.1	0.6
Kyrgyzstan	5.5	..	0.0	0.2	16.1	0.0
Lao PDR	3.4	..	0.0	0.1	9.3	0.0
Malaysia	8.4	0.4	0.0	0.0	3.7	0.5
Maldives	5.5	..	0.0	0.1	20.7	0.0
Marshall Islands	9.5	12.3	0.4	0.1	7.7	0.5
Mongolia	11.2	5.9	0.0	0.8	11.6	0.0
Nauru	8.1	0.0	0.0	0.0	7.0	0.0
New Zealand	19.1	0.0	0.0	2.2	11.6	0.0
Niue	10.9	0.0	0.0	0.0	17.6	0.0
Pakistan	5.1	..	0.0	0.1	6.9	0.2
Papua New Guinea	10.4	0.0	0.0	0.1	5.1	0.0
Philippines	6.3	2.7	0.0	0.5	7.6	0.9
Samoa	5.6	0.0	0.0	0.0	16.4	0.0
Singapore	6.8	0.0	0.0	1.7	3.8	1.1
Solomon Islands	9.0	0.0	0.0	0.2	14.8	0.0
Sri Lanka	3.4	0.1	0.0	0.0	8.9	0.1
Thailand	6.1	1.0	0.0	0.4	9.4	0.1
Timor-Leste	3.8	..	0.0	0.0	6.2	0.0
Tokelau	10.2	0.0	0.0	0.0	4.9	0.0
Tonga	4.0	0.0	0.0	0.0	14.3	0.0
Vanuatu	0.0	0.0	0.0	0.5	15.1	0.0
Viet Nam	5.1	5.1	0.0	0.0	6.9	0.0
Africa average1, 2	6.4	1.4	0.1	0.3	8.1	0.1
Asia-Pacific average3	7.6	2.0	0.1	0.6	9.6	0.2
LAC average4	6.2	3.5	0.2	0.8	10.7	0.4
OECD average1, 5	12.2	8.8	0.5	1.7	10.4	0.2

.. Not available

Note: Australia, 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 (2025), Revenue Statistics 2025, https://doi.org/10.1787/3a264267-en.

Data on social security contributions are not available for Bhutan, Cambodia, Kyrgyzstan, Lao PDR, the Maldives, Pakistan and Timor-Leste. Social security contributions for Australia, Bangladesh, the Cook Islands, Fiji, Georgia, Hong Kong (China), Kiribati, Nauru, New Zealand, Niue, Papua New Guinea, Samoa, Singapore, the Solomon Islands, Tokelau, Tonga and Vanuatu are recorded as zero. In some of these economies, no social security contribution system exists, while in others such payments do not meet the criteria for classification as social security contributions set out in the OECD classification of taxes in the OECD Interpretative Guide.

See the country tables in Chapter 4 for further information on data issues for individual economies.

1. Data for Australia, Japan, the Africa average and the OECD average are for 2023.

2. Represents an unweighted average of the 38 African countries in Revenue Statistics in Africa 2025. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries.

3. Represents an unweighted average of the 38 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. See the country tables in Chapter 4 for further information. Data for 2023 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2024 due to data availability.

4. Represents an unweighted average for 28 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2026.

5. Represents an unweighted average for 38 OECD countries in the publication Revenue Statistics 2025.

Table 3.4. Tax revenue of main headings as percentage of total taxation, 2024

	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods & services	6000 Other
Armenia	42.7	4.5	0.0	0.0	49.3	3.5
Australia1	62.1	0.0	5.1	9.7	23.1	0.0
Azerbaijan	29.8	24.1	0.0	1.4	44.0	0.7
Bangladesh	34.2	0.0	0.0	0.0	64.7	1.1
Bhutan	53.5	..	0.2	2.1	44.1	0.0
Cambodia	33.1	..	0.0	3.3	63.5	0.1
China	22.9	33.5	0.0	6.0	37.0	0.5
Cook Islands	35.9	0.0	0.0	0.0	64.1	0.0
Fiji	32.5	0.0	0.0	0.0	67.5	0.0
Georgia	44.6	0.0	0.0	3.0	52.1	0.4
Hong Kong (China)	63.7	0.0	0.0	23.3	9.9	3.1
Indonesia	40.5	4.3	0.0	1.5	43.1	10.6
Japan1	32.3	39.1	0.0	8.2	20.2	0.2
Kazakhstan	37.6	7.9	6.6	2.5	44.9	0.5
Kiribati	43.6	0.0	0.0	0.0	56.4	0.0
Korea	31.2	30.2	0.3	11.7	24.1	2.3
Kyrgyzstan	25.4	..	0.0	1.0	73.6	0.0
Lao PDR	26.5	..	0.0	0.5	73.0	0.0
Malaysia	64.4	3.0	0.0	0.0	28.6	4.0
Maldives	20.9	..	0.0	0.4	78.7	0.0
Marshall Islands	31.2	40.2	1.2	0.3	25.4	1.7
Mongolia	37.9	20.0	0.0	2.6	39.5	0.0
Nauru	53.6	0.0	0.0	0.0	46.4	0.0
New Zealand	58.0	0.0	0.0	6.6	35.4	0.0
Niue	38.2	0.0	0.0	0.0	61.8	0.0
Pakistan	41.4	..	0.0	0.5	56.5	1.7
Papua New Guinea	67.0	0.0	0.0	0.4	32.6	0.0
Philippines	35.1	15.2	0.0	2.8	41.9	5.1
Samoa	25.6	0.0	0.0	0.0	74.4	0.0
Singapore	51.0	0.0	0.0	12.7	28.0	8.2
Solomon Islands	37.5	0.0	0.0	0.7	61.8	0.0
Sri Lanka	27.4	1.1	0.0	0.0	70.8	0.7
Thailand	35.9	6.0	0.0	2.5	55.0	0.6
Timor-Leste	37.7	..	0.0	0.0	62.0	0.3
Tokelau	67.6	0.0	0.0	0.0	32.4	0.0
Tonga	21.7	0.0	0.0	0.0	78.3	0.0
Vanuatu	0.0	0.0	0.0	3.0	97.0	0.0
Viet Nam	29.9	30.0	0.0	0.2	39.9	0.0
Africa average1, 2	40.0	7.4	0.7	1.4	51.2	0.9
Asia-Pacific average3	38.8	8.4	0.4	2.8	50.0	1.2
LAC average4	29.1	15.9	0.9	3.7	49.2	1.9
OECD average1, 5	36.4	25.5	1.3	5.1	31.2	0.5

.. Not available

Note: Australia, 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 (2025), Revenue Statistics 2025, https://doi.org/10.1787/3a264267-en.

Data on social security contributions are not available for Bhutan, Cambodia, Kyrgyzstan, Lao PDR, the Maldives, Pakistan and Timor-Leste. Social security contributions for Australia, Bangladesh, the Cook Islands, Fiji, Georgia, Hong Kong (China), Kiribati, Nauru, New Zealand, Niue, Papua New Guinea, Samoa, Singapore, the Solomon Islands, Tokelau, Tonga and Vanuatu are recorded as zero. In some of these economies, no social security contribution system exists, while in others such payments do not meet the criteria for classification as social security contributions set out in the OECD classification of taxes in the OECD Interpretative Guide.

See the country tables in Chapter 4 for further information on data issues for individual economies.

1. Data for Australia, Japan, the Africa average and the OECD average are for 2023.

2. Represents an unweighted average of the 38 African countries in Revenue Statistics in Africa 2025. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries.

3. Represents an unweighted average of the 38 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. See the country tables in Chapter 4 for further information. Data for 2023 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2024 due to data availability.

4. Represents an unweighted average for 28 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2026.

5. Represents an unweighted average for 38 OECD countries in the publication Revenue Statistics 2025.

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

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Armenia	..	..	4.4	8.4	9.0	9.1	8.4	8.2	9.2	9.7
Australia	17.6	17.6	14.3	15.8	16.4	16.7	18.0	18.3	18.5	..
Azerbaijan	..	..	..	5.9	4.3	4.8	4.5	7.5	7.9	6.8
Bangladesh	1.0	1.2	2.1	2.5	2.2	2.5	2.4	2.4	2.5	2.3
Bhutan	5.5	4.5	8.1	6.9	5.8	5.0	6.2	6.1	6.3	7.0
Cambodia	..	0.8	0.5	2.5	3.7	4.3	4.2	4.7	4.7	4.1
China	..	..	4.5	5.6	5.4	5.3	5.4	5.3	4.7	4.5
Cook Islands	..	11.3	10.1	9.4	8.8	10.3	8.3	5.4	7.6	11.2
Fiji	..	..	7.1	6.1	6.2	5.5	5.1	5.0	6.4	7.8
Georgia	3.0	4.2	8.0	9.4	8.7	8.5	7.9	9.6	10.0	11.1
Hong Kong (China)	..	..	7.8	8.4	7.3	7.9	8.5	9.1	8.5	8.5
Indonesia	..	..	5.2	5.2	4.9	3.8	4.2	5.1	5.1	4.8
Japan	..	..	..	9.4	9.7	10.0	10.8	11.2	10.9	..
Kazakhstan	8.3	13.2	9.5	6.0	6.0	5.0	5.9	7.5	7.2	6.6
Kiribati	..	..	7.4	5.6	6.9	6.9	6.9	6.9	6.1	7.8
Korea	5.8	6.1	6.0	6.8	8.5	8.1	9.3	11.1	9.2	7.9
Kyrgyzstan	2.1	3.5	4.0	3.7	3.4	3.6	4.1	4.9	4.7	5.5
Lao PDR	..	..	2.6	2.9	2.4	1.9	2.3	2.8	2.9	3.4
Malaysia	7.7	9.4	9.1	9.0	8.5	7.5	8.0	8.1	8.9	8.4
Maldives	..	0.4	0.6	5.0	4.0	6.4	3.4	4.5	5.1	5.5
Marshall Islands	..	8.0	6.7	6.5	6.8	6.7	6.8	6.4	6.2	9.5
Mongolia	..	..	10.0	5.1	6.8	5.9	7.4	7.0	8.1	11.2
Nauru	..	..	..	8.3	33.5	27.0	19.3	17.8	11.1	8.1
New Zealand	19.5	22.7	16.2	17.3	17.3	19.0	20.1	19.0	19.9	19.1
Niue	..	..	8.0	8.5	9.2	11.5	9.1	12.0	8.6	10.9
Pakistan	..	..	..	3.6	3.2	3.1	3.4	3.9	4.3	5.1
Papua New Guinea	6.5	11.5	11.6	9.7	7.2	6.9	6.9	10.1	10.6	10.4
Philippines	5.9	5.8	5.6	6.5	6.4	6.4	6.0	6.1	6.3	6.3
Samoa	..	3.9	4.8	5.3	5.5	6.1	5.8	4.8	5.3	5.6
Singapore	..	5.9	5.6	5.8	6.3	6.7	5.9	6.0	7.1	6.8
Solomon Islands	..	..	8.8	9.6	8.2	8.0	7.9	8.2	8.3	9.0
Sri Lanka	..	..	1.8	2.2	2.3	1.6	1.7	2.3	3.3	3.4
Thailand	4.9	6.6	6.4	6.6	6.1	5.7	5.8	6.2	6.3	6.1
Timor-Leste	..	..	..	15.4	13.5	9.0	12.2	16.2	4.1	3.8
Tokelau	..	..	9.0	7.7	8.9	8.5	9.1	9.7	10.1	10.2
Tonga	..	..	..	3.9	4.6	4.4	3.8	3.9	3.7	4.0
Vanuatu1	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	4.9	4.9	4.6	5.3	5.2	5.0	5.1
Africa average2	..	..	..	5.6	5.7	5.8	5.8	6.1	6.4	..
Asia-Pacific average3	..	..	..	..	7.4	7.2	7.1	7.6	7.2	7.6
LAC average4	3.9	4.9	5.4	5.6	5.7	5.6	5.9	6.5	6.4	6.2
OECD average5	11.4	11.2	10.2	10.9	11.3	11.3	11.9	12.3	12.2	..

.. Not available

Note: Australia, 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 (2025), Revenue Statistics 2025, https://doi.org/10.1787/3a264267-en.

See the country tables in Chapter 4 for further information on data issues for individual economies.

1. Vanuatu does not levy taxes on either personal or corporate income.

2. Represents an unweighted average of the 38 African countries in Revenue Statistics in Africa 2025. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries.

3. Represents an unweighted average of the 38 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. See the country tables in Chapter 4 for further information. Data for 2023 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2024 due to data availability.

4. Represents an unweighted average for 28 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2026.

5. Represents an unweighted average for 38 OECD countries in the publication Revenue Statistics 2025.

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

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Armenia	..	..	22.4	41.0	41.7	41.4	38.5	38.4	40.7	42.7
Australia	57.9	59.0	56.7	56.7	59.2	58.9	61.5	62.3	62.1	..
Azerbaijan	..	..	..	31.0	23.6	23.8	24.2	38.0	34.2	29.8
Bangladesh	18.6	21.1	29.0	33.4	32.6	33.1	32.6	32.4	34.1	34.2
Bhutan	59.0	45.5	60.7	52.5	56.1	61.2	62.4	54.9	55.1	53.5
Cambodia	..	10.9	8.5	21.6	23.0	29.3	31.3	31.6	35.5	33.1
China2	..	..	..	..	24.9	26.8	26.0	26.9	23.1	22.9
Cook Islands	..	38.8	35.1	32.2	33.6	40.0	30.9	24.4	30.0	35.9
Fiji	..	..	32.7	25.8	27.0	31.6	32.8	27.9	31.6	32.5
Georgia	21.1	20.8	36.5	40.6	36.7	38.7	35.4	40.3	41.0	44.6
Hong Kong (China)	..	..	58.5	58.9	59.8	57.6	58.4	64.3	64.7	63.7
Indonesia	..	..	45.8	43.1	42.1	38.2	38.3	42.2	42.2	40.5
Japan	..	..	..	31.1	30.8	30.4	31.9	32.5	32.3	..
Kazakhstan	41.4	51.7	40.0	38.8	36.1	35.1	37.8	38.1	36.9	37.6
Kiribati	..	..	47.1	40.8	43.5	42.7	39.9	42.7	38.3	43.6
Korea	28.8	29.2	28.0	30.3	33.2	30.9	33.2	37.4	34.2	31.2
Kyrgyzstan	17.9	21.3	22.2	19.2	18.5	21.7	21.6	22.4	21.5	25.4
Lao PDR	..	..	22.7	22.7	22.4	20.7	24.4	27.5	26.7	26.5
Malaysia	54.6	60.7	66.1	61.9	68.1	65.6	67.9	66.8	67.6	64.4
Maldives	..	3.6	6.5	25.6	19.9	31.5	17.2	20.3	20.0	20.9
Marshall Islands	..	44.7	23.8	25.0	25.5	25.5	26.4	24.5	24.1	31.2
Mongolia	..	..	39.5	26.5	28.3	28.3	31.0	28.4	32.8	37.9
Nauru	..	..	..	52.2	78.6	78.3	72.9	73.9	61.6	53.6
New Zealand	60.0	63.0	53.8	54.9	55.1	56.5	58.5	58.2	59.0	58.0
Niue	..	..	36.1	34.1	39.6	47.5	42.2	41.1	26.8	38.2
Pakistan	..	..	..	32.6	32.1	30.2	32.9	38.8	40.7	41.4
Papua New Guinea	68.5	67.4	69.1	64.1	55.6	57.8	57.1	68.4	66.5	67.0
Philippines	38.6	40.5	39.2	40.4	35.7	36.1	33.1	33.1	35.3	35.1
Samoa	..	20.4	24.6	23.0	23.0	23.8	24.5	20.7	22.8	25.6
Singapore	..	50.3	44.7	44.7	48.1	53.7	49.7	51.0	52.4	51.0
Solomon Islands	..	..	39.8	37.3	36.6	37.3	37.6	37.2	36.1	37.5
Sri Lanka	..	..	16.0	18.7	21.1	20.3	22.6	30.2	33.0	27.4
Thailand	31.8	35.0	36.5	34.9	35.6	34.9	35.2	37.2	36.7	35.9
Timor-Leste	..	..	..	92.3	82.6	73.0	84.8	82.2	42.9	37.7
Tokelau	..	..	51.1	51.1	53.7	50.8	49.9	60.6	59.0	67.6
Tonga	..	..	..	23.1	22.9	28.7	19.7	21.4	20.1	21.7
Vanuatu1	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	27.2	26.1	26.2	28.9	27.7	29.9	29.9
Africa average3	..	..	..	37.1	37.1	38.1	37.3	39.2	40.0	..
Asia-Pacific average4	..	..	..	..	37.7	38.6	38.2	39.6	38.2	38.8
LAC average5	22.4	25.0	26.4	26.6	27.1	27.7	28.2	30.6	30.2	29.1
OECD average6	33.9	33.8	32.2	33.1	33.9	33.8	35.0	36.5	36.4	..

.. Not available

Note: Australia, 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 (2025), Revenue Statistics 2025, https://doi.org/10.1787/3a264267-en.

See the country tables in Chapter 4 for further information on data issues for individual economies.

1. Vanuatu does not levy taxes on either personal or corporate income.

2. Data for China are not shown in this table up to 2018 as historical data on revenues from social security contributions are not available.

3. Represents an unweighted average of the 38 African countries in Revenue Statistics in Africa 2025. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries.

4. Represents an unweighted average of the 38 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. See the country tables in Chapter 4 for further information. Data for 2023 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2024 due to data availability.

5. Represents an unweighted average for 28 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2026.

6. Represents an unweighted average for 38 OECD countries in the publication Revenue Statistics 2025.

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

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Armenia	..	..	3.0	0.2	0.3	0.4	0.6	0.8	1.0	1.0
Australia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	..
Azerbaijan	..	..	..	3.3	3.7	5.1	4.9	4.2	5.1	5.5
Bangladesh	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Bhutan	..	..	..	..	..	..	..	..	..	..
Cambodia	..	..	..	..	..	..	..	..	..	..
China1	..	..	..	..	6.0	4.8	5.9	6.1	6.4	6.5
Cook Islands	..	0.0	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
Indonesia2	..	..	..	0.1	0.5	0.6	0.6	0.5	0.5	0.5
Japan	..	..	10.8	11.9	12.9	13.3	13.3	13.3	13.2	..
Kazakhstan	0.0	0.2	0.6	0.6	0.5	0.7	0.9	1.0	1.1	1.4
Kiribati	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Korea	3.4	4.4	5.0	6.0	6.9	7.3	7.3	7.6	7.9	7.7
Kyrgyzstan	..	..	..	..	..	..	..	..	..	..
Lao PDR	..	..	..	..	..	..	..	..	..	..
Malaysia3	0.3	0.3	0.2	0.2	0.3	0.4	0.3	0.3	0.4	0.4
Maldives	..	..	..	..	..	..	..	..	..	..
Marshall Islands	..	..	12.4	11.8	12.0	12.7	11.8	12.4	12.3	12.3
Mongolia	..	..	3.3	4.2	4.7	3.9	4.9	5.3	5.4	5.9
Nauru	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Niue
Pakistan	..	..	..	..	..	..	..	..	..	..
Papua New Guinea	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Philippines	2.0	1.8	1.8	2.3	2.6	2.8	2.9	2.9	2.8	2.7
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
Solomon Islands	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Sri Lanka	..	..	0.2	0.1	0.2	0.2	0.2	0.2	0.1	0.1
Thailand	0.6	0.9	1.2	1.1	1.0	1.0	0.7	0.7	0.9	1.0
Timor-Leste	..	..	..	..	..	..	..	..	..	..
Tokelau	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Tonga	..	..	..	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 Nam	..	..	3.0	4.2	5.3	5.4	5.1	5.4	5.0	5.1
Africa average4	..	..	..	1.2	1.4	1.4	1.4	1.4	1.4	..
Asia-Pacific average5	..	..	..	..	1.8	1.9	1.9	2.0	2.0	2.0
LAC average6	2.7	2.7	3.2	3.6	3.7	3.8	3.7	3.5	3.5	3.5
OECD average7	8.4	8.3	8.6	8.8	8.9	9.1	8.9	8.7	8.8	..

.. Not available

Note: Australia, 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 (2025), Revenue Statistics 2025, https://doi.org/10.1787/3a264267-en.

See the country tables in Chapter 4 for further information on data issues for individual economies.

1. Data for China are not shown in this table up to 2018 as historical data on revenues from social security contributions are not available.

2. Social 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.

3. Starting from 2015, Social Security Contribution data for Malaysia are given as a lump sum.

4. Represents an unweighted average of the 38 African countries in Revenue Statistics in Africa 2025. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries.

5. Represents an unweighted average of the 38 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. See the country tables in Chapter 4 for further information. Data for 2023 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2024 due to data availability.

6. Represents an unweighted average for 28 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2026.

7. Represents an unweighted average for 38 OECD countries in the publication Revenue Statistics 2025.

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

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Armenia	..	..	15.5	1.1	1.3	1.8	2.8	3.5	4.2	4.5
Australia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	..
Azerbaijan	..	..	..	17.5	20.5	25.0	26.7	21.2	22.3	24.1
Bangladesh	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Bhutan	..	..	..	..	..	..	..	..	..	..
Cambodia	..	..	..	..	..	..	..	..	..	..
China1	..	..	..	..	27.5	24.2	28.6	31.0	31.5	33.5
Cook Islands	..	0.0	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
Indonesia2	..	..	..	0.6	4.3	5.9	5.3	4.3	4.3	4.3
Japan	..	..	41.1	39.4	41.1	40.4	39.2	38.6	39.1	..
Kazakhstan	0.0	0.7	2.5	3.8	3.2	5.3	5.5	5.3	5.8	7.9
Kiribati	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Korea	16.7	21.2	23.3	26.6	26.7	28.0	26.2	25.6	29.2	30.2
Kyrgyzstan	..	..	..	..	..	..	..	..	..	..
Lao PDR	..	..	..	..	..	..	..	..	..	..
Malaysia3	2.0	1.6	1.8	1.7	2.5	3.1	2.9	2.7	2.8	3.0
Maldives	..	..	..	..	..	..	..	..	..	..
Marshall Islands	..	..	43.7	45.6	45.3	48.0	46.2	47.3	47.6	40.2
Mongolia	..	..	13.1	22.0	19.8	18.9	20.6	21.8	21.8	20.0
Nauru	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand	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	0.0
Philippines	13.1	12.7	12.6	14.2	14.3	15.7	16.1	15.6	15.6	15.2
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
Solomon Islands	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Sri Lanka	..	..	1.5	1.1	1.6	2.6	2.6	2.1	1.3	1.1
Thailand	3.7	4.9	7.1	5.6	5.9	5.8	4.1	4.2	5.3	6.0
Timor-Leste	..	..	..	..	..	..	..	..	..	..
Tokelau	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Tonga	..	..	..	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 Nam	..	..	14.8	23.1	27.9	30.5	28.0	28.7	29.9	30.0
Africa average4	..	..	..	7.2	7.8	8.4	8.0	7.6	7.4	..
Asia-Pacific average5	..	..	..	..	7.8	8.2	8.2	8.1	8.4	8.4
LAC average6	15.5	14.5	15.8	16.8	17.2	18.3	17.5	16.2	16.1	15.9
OECD average7	24.9	25.0	26.5	25.9	25.9	26.5	25.6	24.8	25.5	..

.. Not available

Note: Australia, 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 (2025), Revenue Statistics 2025, https://doi.org/10.1787/3a264267-en.

See the country tables in Chapter 4 for further information on data issues for individual economies.

1. Data for China are not shown in this table up to 2018 as historical data on revenues from social security contributions are not available.

2. Social security contributions data for Indonesia are only available after 2014 and are deemed negligible in earlier years. Social security contributions 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.

3. Starting from 2015, social security contribution data for Malaysia are shown as a lump sum.

4. Represents an unweighted average of the 38 African countries in Revenue Statistics in Africa 2025. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries.

5. Represents an unweighted average of the 38 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. See the country tables in Chapter 4 for further information. Data for 2023 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2024 due to data availability.

6. Represents an unweighted average for 28 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2026.

7. Represents an unweighted average for 38 OECD countries in the publication Revenue Statistics 2025.

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

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Armenia	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Australia	2.7	2.6	2.4	3.0	2.7	2.9	3.2	2.7	2.9	..
Azerbaijan	..	..	..	0.4	0.3	0.3	0.3	0.2	0.3	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	0.0	0.1	0.1	0.1	0.3	0.3
Cambodia	..	0.0	0.0	0.4	0.8	0.7	0.6	0.6	0.5	0.4
China	..	..	1.3	1.6	1.4	1.5	1.4	1.3	1.2	1.2
Cook Islands	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Fiji	..	..	0.0	0.7	0.7	0.5	0.0	0.0	0.0	0.0
Georgia	0.7	0.5	0.9	0.8	1.0	0.9	0.8	0.8	0.8	0.8
Hong Kong (China)	..	..	3.4	3.7	3.1	4.1	4.2	3.2	2.7	3.1
Indonesia	..	..	0.6	0.3	0.2	0.2	0.1	0.2	0.2	0.2
Japan	..	..	2.6	2.5	2.6	2.7	2.7	2.7	2.7	..
Kazakhstan	0.8	0.6	0.6	0.6	0.5	0.4	0.4	0.4	0.3	0.4
Kiribati	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Korea	2.5	2.5	2.4	2.8	2.9	3.7	4.2	3.5	3.1	3.0
Kyrgyzstan	0.3	0.3	0.6	0.4	0.3	0.3	0.3	0.2	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	0.0	0.1	0.1	0.1	0.1	0.1	0.1	0.1
Marshall Islands	..	0.3	0.1	0.4	0.3	0.3	0.3	0.0	0.1	0.1
Mongolia	..	..	0.5	0.5	0.6	0.6	0.6	0.7	0.7	0.8
Nauru	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand	1.7	1.8	2.0	1.9	1.9	1.9	1.9	1.9	2.0	2.2
Niue	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Pakistan1	..	..	..	0.1	0.1	0.1	0.1	0.1	0.1	0.1
Papua New Guinea	0.3	0.2	0.2	0.2	0.1	0.1	0.0	0.0	0.0	0.1
Philippines	0.5	0.5	0.4	0.5	0.4	0.5	0.5	0.5	0.5	0.5
Samoa	..	0.1	0.1	0.1	0.0	0.0	0.0	0.0	0.0	0.0
Singapore	..	1.3	1.8	1.7	1.7	1.4	1.8	1.6	1.7	1.7
Solomon Islands	..	..	0.1	0.2	0.1	0.1	0.1	0.1	0.2	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	0.2	0.2	0.4	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
Tonga	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Vanuatu	0.5	0.6	0.7	0.4	0.5	0.4	0.3	0.3	0.3	0.5
Viet Nam	..	0.1	0.1	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Africa average2	..	..	..	0.3	0.3	0.3	0.3	0.3	0.3	..
Asia-Pacific average3	..	..	..	..	0.6	0.6	0.6	0.6	0.6	0.6
LAC average4	0.7	1.0	0.8	0.9	0.9	0.8	0.9	0.9	0.8	0.8
OECD average5	1.7	1.7	1.6	1.8	1.8	1.8	1.9	1.8	1.7	..

.. Not available

Note: Australia, 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 (2025), Revenue Statistics 2025, https://doi.org/10.1787/3a264267-en.

See the country tables in Chapter 4 for further information on data issues for individual economies.

1. A 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.

2. Represents an unweighted average of the 38 African countries in Revenue Statistics in Africa 2025. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries.

3. Represents an unweighted average of the 38 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. See the country tables in Chapter 4 for further information. Data for 2023 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2024 due to data availability.

4. Represents an unweighted average for 28 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2026.

5. Represents an unweighted average for 38 OECD countries in the publication Revenue Statistics 2025.

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

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Armenia	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Australia	8.8	8.6	9.4	10.7	9.8	10.1	10.9	9.3	9.7	..
Azerbaijan	..	..	..	1.9	1.8	1.5	1.5	1.1	1.2	1.4
Bangladesh	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Bhutan	0.2	0.2	0.1	0.3	0.1	0.8	0.6	0.6	2.7	2.1
Cambodia	..	0.0	0.0	3.8	4.6	4.7	4.6	4.3	3.8	3.3
China2	..	..	..	..	6.4	7.4	7.0	6.6	6.0	6.0
Cook Islands	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Fiji	..	..	0.0	3.1	3.0	2.6	0.0	0.0	0.0	0.0
Georgia	5.2	2.5	3.9	3.6	4.0	4.0	3.8	3.5	3.3	3.0
Hong Kong (China)	..	..	25.6	25.7	25.8	29.8	28.8	22.9	20.4	23.3
Indonesia	..	..	5.2	2.4	1.5	1.7	1.0	1.3	1.6	1.5
Japan	..	..	9.7	8.2	8.2	8.1	7.9	7.9	8.2	..
Kazakhstan	4.1	2.4	2.4	3.6	2.8	3.1	2.6	1.8	1.7	2.5
Kiribati	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Korea	12.4	11.9	11.3	12.4	11.4	14.2	15.1	11.9	11.5	11.7
Kyrgyzstan	2.3	1.9	3.2	1.9	1.8	1.9	1.5	1.0	1.0	1.0
Lao PDR	..	..	1.1	0.9	1.2	1.2	1.0	0.8	0.6	0.5
Malaysia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Maldives	..	0.2	0.4	0.3	0.6	0.5	0.6	0.5	0.4	0.4
Marshall Islands	..	1.6	0.5	1.4	1.1	1.2	1.1	0.2	0.6	0.3
Mongolia	..	..	1.9	2.7	2.5	2.9	2.7	2.7	3.0	2.6
Nauru	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand	5.3	4.9	6.6	6.2	6.2	5.5	5.6	5.8	5.9	6.6
Niue	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Pakistan1	..	..	..	1.1	1.4	1.0	1.0	0.8	0.6	0.5
Papua New Guinea	3.2	1.2	1.0	1.1	0.4	0.4	0.0	0.2	0.1	0.4
Philippines	3.1	3.5	3.0	2.8	2.5	2.7	2.8	2.6	2.6	2.8
Samoa	..	0.6	0.5	0.6	0.0	0.0	0.0	0.0	0.0	0.0
Singapore	..	11.2	14.5	13.0	13.2	11.4	15.3	13.4	12.4	12.7
Solomon Islands	..	..	0.5	0.7	0.5	0.4	0.4	0.6	0.8	0.7
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	2.6	2.7	1.4	1.4	2.3	2.4	2.5
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
Tonga	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Vanuatu	3.2	3.6	4.4	3.0	3.6	3.4	2.6	2.4	2.0	3.0
Viet Nam	..	0.4	0.3	0.2	0.1	0.1	0.1	0.2	0.2	0.2
Africa average3	..	..	..	1.8	1.6	1.6	1.6	1.4	1.4	..
Asia-Pacific average4	..	..	..	..	3.1	3.2	3.2	2.7	2.7	2.8
LAC average5	3.9	5.5	4.3	4.2	4.0	3.8	4.1	3.9	3.8	3.7
OECD average6	5.3	5.4	5.4	5.7	5.5	5.7	5.7	5.3	5.1	..

.. Not available

Note: Australia, 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 (2025), Revenue Statistics 2025, https://doi.org/10.1787/3a264267-en.

See the country tables in Chapter 4 for further information on data issues for individual economies.

1. A 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.

2. Data for China are not shown in this table up to 2018 as historical data on revenues from social security contributions are not available.

3. Represents an unweighted average of the 38 African countries in Revenue Statistics in Africa 2025. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries.

4. Represents an unweighted average of the 38 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. See the country tables in Chapter 4 for further information. Data for 2023 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2024 due to data availability.

5. Represents an unweighted average for 28 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2026.

6. Represents an unweighted average for 38 OECD countries in the publication Revenue Statistics 2025.

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

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Armenia	..	..	10.8	11.6	12.0	12.0	12.1	11.8	11.6	11.2
Australia	8.7	8.3	7.2	7.7	7.3	7.5	6.8	7.0	6.9	..
Azerbaijan	..	..	..	8.7	9.3	9.8	8.6	7.6	9.5	10.1
Bangladesh	4.4	4.6	5.1	4.9	4.6	4.9	4.9	4.9	4.8	4.3
Bhutan	3.7	5.3	5.1	6.2	4.6	3.1	3.7	5.0	4.8	5.8
Cambodia	..	6.2	5.5	8.7	11.8	9.8	8.6	9.5	8.1	8.0
China	..	..	11.4	10.2	8.8	8.1	7.8	6.8	7.9	7.2
Cook Islands	..	17.9	18.7	19.9	17.3	15.5	18.6	16.7	17.7	19.9
Fiji	..	..	14.6	16.8	16.0	11.6	10.5	12.9	13.9	16.2
Georgia	7.6	11.9	12.8	12.9	13.7	12.5	13.4	13.1	13.1	13.0
Hong Kong (China)	..	..	1.7	1.8	1.5	1.4	1.5	1.5	1.6	1.3
Indonesia	..	..	4.7	5.2	4.7	4.3	4.8	5.1	5.0	5.1
Japan	..	..	4.9	6.3	6.2	6.9	7.0	7.2	6.8	..
Kazakhstan	6.9	9.0	11.9	7.2	8.6	6.9	7.4	9.8	9.7	7.8
Kiribati	..	..	8.3	8.1	9.0	9.2	10.4	9.2	9.8	10.1
Korea	7.7	7.1	7.2	6.3	6.6	6.4	6.4	6.7	6.1	6.1
Kyrgyzstan	9.3	12.4	13.3	15.2	14.6	12.5	14.3	17.1	17.0	16.1
Lao PDR	..	..	8.7	9.6	8.0	7.2	7.2	7.4	8.0	9.3
Malaysia	5.6	5.4	3.9	4.8	3.2	3.2	3.0	3.3	3.3	3.7
Maldives	..	11.9	8.7	14.6	15.9	13.8	16.3	17.7	20.3	20.7
Marshall Islands	..	9.4	8.7	6.9	7.1	6.6	6.7	7.0	6.9	7.7
Mongolia	..	..	11.5	9.4	11.8	10.4	11.0	11.6	10.5	11.6
Nauru	..	..	..	7.6	9.1	7.5	7.2	6.3	6.9	7.0
New Zealand	11.3	11.6	12.0	12.3	12.1	12.8	12.3	11.7	11.8	11.6
Niue	..	..	14.2	16.4	14.0	12.7	12.5	17.2	23.4	17.6
Pakistan	..	..	..	7.1	6.4	6.9	6.7	5.9	6.1	6.9
Papua New Guinea	2.7	5.3	5.0	5.3	5.7	5.0	5.2	4.6	5.3	5.1
Philippines	6.4	5.6	5.9	6.3	7.6	7.3	7.6	8.0	7.4	7.6
Samoa	..	15.1	14.4	17.6	18.3	19.6	17.8	18.5	17.9	16.4
Singapore	..	4.0	4.3	4.1	3.8	3.6	3.3	3.2	3.6	3.8
Solomon Islands	..	..	13.1	16.0	14.0	13.3	13.1	13.7	14.6	14.8
Sri Lanka	..	..	8.7	9.4	8.3	6.1	5.6	5.0	6.5	8.9
Thailand	9.4	10.6	9.6	10.6	9.5	9.4	9.6	9.3	9.4	9.4
Timor-Leste	..	..	..	1.3	2.8	3.3	2.2	3.5	5.4	6.2
Tokelau	..	..	8.6	7.4	7.7	8.2	9.1	6.3	7.0	4.9
Tonga	..	..	..	13.0	15.6	10.8	15.4	14.4	14.7	14.3
Vanuatu	14.3	14.9	14.7	14.0	14.5	12.1	9.4	13.7	16.6	15.1
Viet Nam	..	10.1	10.6	9.0	8.7	7.6	7.8	8.2	6.7	6.9
Africa average1	..	..	..	8.0	8.0	7.6	7.9	8.0	8.1	..
Asia-Pacific average2	..	..	..	..	9.5	8.7	8.8	9.2	9.7	9.6
LAC average3	9.3	9.7	9.9	10.5	10.7	10.2	10.4	10.2	10.3	10.7
OECD average4	10.8	10.8	10.6	10.8	10.8	10.6	10.7	10.6	10.4	..

.. Not available

Note: Australia, 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 (2025), Revenue Statistics 2025, https://doi.org/10.1787/3a264267-en.

See the country tables in Chapter 4 for further information on data issues for individual economies.

1. Represents an unweighted average of the 38 African countries in Revenue Statistics in Africa 2025. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries.

2. Represents an unweighted average of the 38 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. See the country tables in Chapter 4 for further information. Data for 2023 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2024 due to data availability.

3. Represents an unweighted average for 28 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2026.

4. Represents an unweighted average for 38 OECD countries in the publication Revenue Statistics 2025.

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

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Armenia	..	..	55.2	56.8	55.6	55.0	55.9	55.0	51.3	49.3
Australia	28.8	27.9	28.8	27.5	26.3	26.5	23.3	23.8	23.1	..
Azerbaijan	..	..	..	46.0	51.6	48.5	46.5	38.8	41.4	44.0
Bangladesh	81.4	78.9	71.0	66.6	67.1	66.4	66.5	67.1	65.9	64.7
Bhutan	39.1	53.1	38.2	46.8	43.9	38.0	37.1	44.6	42.1	44.1
Cambodia	..	88.8	91.4	74.6	72.3	65.9	64.0	64.0	60.6	63.5
China1	..	..	..	..	40.6	41.0	37.9	34.9	38.9	37.0
Cook Islands	..	61.2	64.9	67.8	66.4	60.0	69.1	75.6	70.0	64.1
Fiji	..	..	67.3	71.2	70.0	65.8	67.1	72.0	68.4	67.5
Georgia	53.0	58.8	58.2	55.5	57.5	56.7	60.0	55.3	53.6	52.1
Hong Kong (China)	..	..	12.7	12.4	12.2	10.5	10.3	10.7	11.9	9.9
Indonesia	..	..	41.8	43.3	40.6	42.7	44.5	42.5	41.7	43.1
Japan	..	..	18.7	21.0	19.7	20.9	20.8	20.8	20.2	..
Kazakhstan	34.7	35.1	50.2	46.5	51.5	48.7	47.2	49.4	49.4	44.9
Kiribati	..	..	52.9	59.2	56.5	57.3	60.1	57.3	61.7	56.4
Korea	38.4	34.3	33.7	28.0	25.8	24.4	23.1	22.7	22.6	24.1
Kyrgyzstan	79.7	76.5	74.6	78.9	79.7	76.4	75.6	77.5	77.5	73.6
Lao PDR	..	..	76.2	76.4	76.4	78.1	74.7	71.6	72.7	73.0
Malaysia	39.8	34.7	28.4	33.0	25.9	27.6	25.6	26.8	25.5	28.6
Maldives	..	96.3	93.1	74.2	79.5	68.0	82.2	79.3	79.6	78.7
Marshall Islands	..	52.4	30.8	26.9	26.8	25.1	26.3	26.8	26.6	25.4
Mongolia	..	..	45.5	48.9	49.5	50.0	45.7	47.1	42.5	39.5
Nauru	..	..	..	47.8	21.4	21.7	27.1	26.1	38.4	46.4
New Zealand	34.7	32.1	39.6	38.9	38.7	38.0	35.9	36.0	35.1	35.4
Niue	..	..	63.9	65.9	60.4	52.5	57.8	58.9	73.2	61.8
Pakistan	..	..	..	63.9	64.2	66.7	64.0	58.9	57.3	56.5
Papua New Guinea	28.3	31.3	29.9	34.7	44.0	41.7	42.9	31.4	33.3	32.6
Philippines	42.0	39.0	41.2	38.9	42.3	40.8	42.4	43.5	41.3	41.9
Samoa	..	79.0	74.9	76.4	77.0	76.2	75.5	79.3	77.2	74.4
Singapore	..	34.0	34.4	31.7	28.8	29.0	28.0	27.2	26.7	28.0
Solomon Islands	..	..	59.7	62.0	62.8	62.2	61.9	62.2	63.1	61.8
Sri Lanka	..	..	78.3	79.6	74.8	75.9	73.5	66.7	64.8	70.8
Thailand	61.9	56.4	54.4	56.2	55.1	57.2	58.7	55.6	54.9	55.0
Timor-Leste	..	..	..	7.6	17.4	27.0	15.2	17.6	56.7	62.0
Tokelau	..	..	48.9	48.9	46.3	49.2	50.1	39.4	41.0	32.4
Tonga	..	..	..	76.9	77.1	71.3	80.3	78.6	79.9	78.3
Vanuatu	96.8	96.4	95.6	97.0	96.4	96.6	97.4	97.6	98.0	97.0
Viet Nam	..	53.3	53.0	49.5	45.9	43.2	43.0	43.4	40.0	39.9
Africa average2	..	..	..	54.3	53.7	52.1	53.2	51.9	51.2	..
Asia-Pacific average3	..	..	..	..	51.3	50.1	50.5	49.6	50.7	50.0
LAC average4	56.9	53.4	51.1	51.5	50.7	49.3	48.8	47.4	47.8	49.2
OECD average5	33.9	33.9	34.1	33.5	32.8	32.2	32.0	31.6	31.2	..

.. Not available

Note: Australia, 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 (2025), Revenue Statistics 2025, https://doi.org/10.1787/3a264267-en.

See the country tables in Chapter 4 for further information on data issues for individual economies.

1Data for China are not shown in this table up to 2018 as historical data on revenues from social security contributions are not available.

2Represents an unweighted average of the 38 African countries in Revenue Statistics in Africa 2025. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries.

3Represents an unweighted average of the 38 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. See the country tables in Chapter 4 for further information. Data for 2023 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2024 due to data availability.

4Represents an unweighted average for 28 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2026.

5Represents an unweighted average for 38 OECD countries in the publication Revenue Statistics 2025.

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

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Armenia	..	..	8.3	8.6	7.7	8.1	8.4	8.5	8.6	8.0
Australia	3.7	3.9	3.4	3.7	3.3	3.6	3.3	3.5	3.4	..
Azerbaijan	..	..	..	6.7	6.8	7.1	6.0	5.4	6.9	7.3
Bangladesh	1.8	2.1	2.8	2.7	2.7	2.9	2.9	2.9	2.8	2.5
Bhutan	1.4	1.6	1.9	2.4	2.6	2.1	2.6	3.0	2.9	3.3
Cambodia	..	2.5	1.6	3.7	5.0	4.5	3.9	4.4	4.1	3.9
China	..	..	8.9	7.7	6.5	6.0	5.7	4.6	5.9	5.2
Cook Islands	..	11.5	10.6	12.5	12.6	10.5	14.4	11.5	14.4	15.7
Fiji	..	..	8.7	9.8	7.7	5.6	5.6	8.0	9.2	11.1
Georgia	4.7	8.3	9.9	10.1	10.5	9.1	10.2	10.2	10.1	10.2
Hong Kong (China)	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Indonesia	..	..	3.4	3.7	3.4	2.9	3.3	3.5	3.7	3.7
Japan	..	..	2.5	4.1	4.2	4.9	5.1	5.2	4.9	..
Kazakhstan	4.4	4.5	3.1	2.3	3.9	3.6	3.3	4.1	4.8	3.8
Kiribati	..	..	0.0	5.7	6.5	6.5	7.6	7.1	7.2	8.0
Korea	3.4	3.6	3.8	3.5	4.0	4.0	4.0	4.5	4.1	4.2
Kyrgyzstan	5.8	9.1	10.3	10.8	9.6	8.3	9.8	14.1	13.3	11.9
Lao PDR	..	..	3.3	4.3	3.3	2.8	3.1	2.7	3.2	4.1
Malaysia	1.7	1.4	1.0	2.7	1.0	1.0	0.9	0.9	1.0	1.1
Maldives	..	0.5	0.1	9.7	8.9	7.6	9.6	10.3	13.1	13.5
Marshall Islands	..	2.8	3.8	2.7	3.2	2.8	2.9	3.0	3.1	3.9
Mongolia	..	..	5.9	4.6	6.6	5.8	6.3	7.2	6.7	7.3
Nauru	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand	8.1	8.6	9.3	9.5	9.5	10.3	10.1	9.9	9.8	9.7
Niue	..	..	7.2	11.8	7.5	9.2	7.8	9.1	14.1	8.1
Pakistan	..	..	..	4.4	3.8	4.1	4.3	3.6	3.4	4.0
Papua New Guinea	..	..	..	2.7	2.7	2.5	2.7	2.3	3.3	2.6
Philippines	2.6	2.6	3.5	4.0	4.2	3.7	3.9	4.6	4.1	4.5
Samoa	..	7.0	6.7	9.3	9.8	10.3	9.4	9.7	9.4	8.5
Singapore	..	1.8	2.4	2.4	2.2	2.1	2.0	2.0	2.4	2.6
Solomon Islands	..	..	6.3	7.0	5.7	5.6	6.1	6.7	7.3	7.2
Sri Lanka	..	..	4.3	2.3	3.6	1.6	1.8	2.1	3.3	5.2
Thailand	3.5	4.6	3.7	3.9	3.5	3.5	3.9	4.2	3.9	4.1
Timor-Leste	..	..	..	1.3	0.9	1.0	0.8	1.1	1.6	1.9
Tokelau	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Tonga	..	..	..	7.1	8.2	8.1	8.5	7.9	8.4	8.2
Vanuatu	8.3	9.5	6.0	6.2	6.7	5.5	4.5	7.0	7.4	8.8
Viet Nam	..	5.0	5.7	4.8	4.7	4.2	4.4	4.6	4.1	4.2
Africa average1	..	..	..	4.5	4.6	4.3	4.4	4.5	4.7	..
Asia-Pacific average2	..	..	..	..	5.1	4.8	5.0	5.2	5.7	5.7
LAC average3	4.8	5.4	5.9	6.5	6.6	6.3	6.6	6.7	6.8	7.0
OECD average4	6.5	6.7	6.5	6.8	6.9	6.8	7.1	7.1	7.0	..

.. Not available

Note: Australia, 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 (2025), Revenue Statistics 2025, https://doi.org/10.1787/3a264267-en.

See the country tables in Chapter 4 for further information on data issues for individual economies.

1. Represents an unweighted average of the 38 African countries in Revenue Statistics in Africa 2025. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries.

2. Represents an unweighted average of the 38 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. See the country tables in Chapter 4 for further information. Data for 2023 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2024 due to data availability.

3. Represents an unweighted average for 28 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2026.

4. Represents an unweighted average for 38 OECD countries in the publication Revenue Statistics 2025.

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

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Armenia	..	..	42.1	42.2	35.5	36.9	38.7	39.6	38.0	35.4
Australia	12.0	13.2	13.5	13.2	12.0	12.8	11.4	11.8	11.4	..
Azerbaijan	..	..	..	35.2	37.5	34.8	32.3	27.6	30.0	32.0
Bangladesh	34.0	36.4	38.0	36.1	39.8	39.0	39.2	39.7	38.6	37.1
Bhutan	15.0	16.4	14.3	18.2	25.2	25.9	26.1	26.7	25.0	24.9
Cambodia	..	35.9	27.3	31.7	30.5	30.6	28.9	29.3	30.7	31.2
China1	..	..	..	..	30.2	30.3	27.8	23.4	28.7	26.9
Cook Islands	..	39.2	36.6	42.9	48.5	40.5	53.6	52.0	57.1	50.5
Fiji	..	..	40.3	41.3	33.6	32.2	35.5	44.7	44.9	46.1
Georgia	32.4	40.9	45.3	43.8	44.2	41.3	45.6	43.0	41.4	40.8
Hong Kong (China)	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Indonesia	..	..	29.6	30.4	29.0	29.0	29.9	29.1	30.3	31.6
Japan	..	..	9.6	13.7	13.2	14.9	14.9	15.1	14.7	..
Kazakhstan	22.2	17.7	13.1	14.8	23.1	25.4	21.3	20.5	24.3	21.7
Kiribati	..	..	0.0	41.6	40.8	40.6	43.6	43.8	45.2	44.6
Korea	17.0	17.4	17.5	15.3	15.7	15.1	14.4	15.3	15.3	16.7
Kyrgyzstan	49.9	55.9	57.7	56.3	52.2	50.4	51.7	63.8	60.5	54.5
Lao PDR	..	..	28.6	33.9	31.4	30.6	32.4	26.3	28.9	32.4
Malaysia	11.9	9.2	7.2	18.9	8.2	9.1	7.5	7.5	7.7	8.6
Maldives	..	4.1	0.7	49.2	44.4	37.3	48.7	46.3	51.3	51.3
Marshall Islands	..	15.7	13.6	10.4	11.9	10.7	11.3	11.7	12.2	12.8
Mongolia	..	..	23.4	23.8	27.5	28.0	26.5	29.3	27.2	24.8
Nauru	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand	24.9	23.8	30.7	30.2	30.4	30.6	29.3	30.3	29.2	29.4
Niue	..	..	32.5	47.4	32.5	38.0	36.2	31.1	44.0	28.5
Pakistan	..	..	..	39.7	38.5	39.8	41.7	35.7	32.3	32.3
Papua New Guinea	23.8	14.1	13.4	17.9	20.8	21.3	22.1	15.3	20.5	17.0
Philippines	17.0	18.4	24.8	24.6	23.4	21.0	21.8	25.2	23.1	25.1
Samoa	..	36.7	34.9	40.1	41.1	40.1	39.8	41.9	40.5	38.6
Singapore	..	14.9	19.6	18.6	16.5	16.8	16.9	17.0	17.6	19.3
Solomon Islands	..	..	28.7	27.0	25.5	26.1	28.7	30.4	31.4	30.0
Sri Lanka	..	..	38.6	19.8	32.3	20.1	23.2	27.8	33.1	41.6
Thailand	23.1	24.5	20.8	20.8	20.6	21.1	23.8	25.1	22.9	24.0
Timor-Leste	..	..	..	7.6	5.8	8.3	5.3	5.3	16.7	18.8
Tokelau	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Tonga	..	..	..	42.0	40.3	53.4	44.4	43.0	45.6	45.1
Vanuatu	56.4	61.5	38.8	42.8	44.6	44.1	46.5	49.8	43.4	56.8
Viet Nam	..	26.6	28.4	26.7	24.9	23.9	24.3	24.6	24.2	24.7
Africa average2	..	..	..	28.7	29.1	27.8	28.2	28.0	28.3	..
Asia-Pacific average3	..	..	..	..	27.1	26.8	27.5	27.6	28.6	28.5
LAC average4	28.0	28.6	29.6	30.8	30.9	30.5	30.8	30.9	31.2	32.0
OECD average5	20.3	21.0	21.2	20.8	20.9	20.8	21.3	21.4	21.1	..

.. Not available

Note: Australia, 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 (2025), Revenue Statistics 2025, https://doi.org/10.1787/3a264267-en.

See the country tables in Chapter 4 for further information on data issues for individual economies.

1. Data for China are not shown in this table up to 2018 as historical data on revenues from social security contributions are not available.

2. Represents an unweighted average of the 38 African countries in Revenue Statistics in Africa 2025. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries.

3. Represents an unweighted average of the 38 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. See the country tables in Chapter 4 for further information. Data for 2023 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2024 due to data availability.

4. Represents an unweighted average for 28 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2026.

5. Represents an unweighted average for 38 OECD countries in the publication Revenue Statistics 2025.

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

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Armenia	..	..	2.6	3.0	4.4	4.0	3.7	3.3	3.0	3.2
Australia	4.3	3.6	3.0	2.9	2.9	2.9	2.5	2.5	2.5	..
Azerbaijan	..	..	..	1.9	2.4	2.6	2.5	2.1	2.5	2.6
Bangladesh	2.5	2.5	2.4	2.3	1.9	2.0	2.0	2.0	2.0	1.9
Bhutan	1.9	3.4	2.9	3.6	1.8	0.8	0.9	1.8	1.7	2.4
Cambodia	..	3.7	2.0	4.8	6.6	4.9	4.4	4.9	3.7	3.8
China	..	..	2.5	2.4	2.1	2.0	2.0	2.1	2.0	1.9
Cook Islands	..	6.2	7.9	7.1	4.5	4.7	4.1	5.0	3.1	4.1
Fiji	..	..	5.8	7.0	8.3	5.9	4.9	4.9	4.7	5.1
Georgia	2.8	3.5	2.9	2.7	3.2	3.4	3.2	2.9	3.0	2.8
Hong Kong (China)	..	..	1.3	1.4	1.2	1.2	1.3	1.3	1.4	1.2
Indonesia	..	..	1.4	1.6	1.3	1.4	1.6	1.6	1.4	1.4
Japan	..	..	1.9	1.8	1.6	1.5	1.5	1.5	1.4	..
Kazakhstan	2.1	3.9	8.3	4.6	4.4	3.1	3.8	5.5	4.6	3.8
Kiribati	..	..	8.3	2.4	2.5	2.7	2.9	2.2	2.6	2.1
Korea	4.0	3.3	3.2	2.5	2.2	2.0	2.1	1.9	1.7	1.6
Kyrgyzstan	2.8	2.8	2.7	4.1	4.9	4.1	4.4	2.9	3.4	3.9
Lao PDR	..	..	4.3	4.1	4.1	3.2	3.4	4.1	4.0	4.3
Malaysia	2.9	3.2	2.4	1.6	1.8	1.8	1.9	2.0	2.0	2.3
Maldives	..	10.7	8.2	4.5	6.6	5.7	6.2	7.1	7.0	7.0
Marshall Islands	..	6.5	4.8	4.2	4.0	3.8	3.8	3.9	3.7	3.8
Mongolia	..	..	4.8	4.4	4.8	4.2	4.2	4.0	3.4	4.0
Nauru	..	..	..	7.1	8.5	7.0	6.7	5.8	6.4	6.5
New Zealand	2.5	2.2	1.9	1.9	1.8	1.7	1.5	1.2	1.3	1.3
Niue	..	..	5.4	2.7	4.8	2.9	4.1	6.7	7.7	8.2
Pakistan	..	..	..	2.6	2.5	2.7	2.3	2.3	2.6	2.9
Papua New Guinea	0.4	2.9	2.8	2.5	3.0	2.4	2.5	2.4	2.0	2.4
Philippines	3.7	2.8	2.2	2.2	3.3	3.4	3.6	3.3	3.2	3.0
Samoa	..	8.1	7.7	8.4	8.5	9.3	8.4	8.7	8.5	7.9
Singapore	..	1.6	1.3	1.3	1.1	1.0	0.9	0.9	0.9	0.8
Solomon Islands	..	..	6.7	8.9	8.2	7.6	6.9	6.9	7.2	7.4
Sri Lanka	..	..	4.4	7.1	4.7	4.5	3.8	2.9	3.2	3.7
Thailand	5.6	5.7	5.7	5.4	5.1	4.9	4.9	4.4	4.7	4.9
Timor-Leste	..	..	..	0.0	1.9	2.3	1.4	2.4	3.8	4.3
Tokelau	..	..	8.6	7.4	7.7	8.2	9.1	6.3	7.0	4.9
Tonga	..	..	..	5.6	7.1	2.4	6.5	6.2	6.0	5.7
Vanuatu	5.9	5.4	6.3	5.5	5.3	4.9	3.9	5.1	6.3	5.0
Viet Nam	..	4.7	4.4	3.7	3.5	3.0	3.0	3.0	2.3	2.3
Africa average1	..	..	..	3.1	3.2	3.2	3.3	3.2	3.2	..
Asia-Pacific average2	..	..	..	..	4.1	3.6	3.6	3.6	3.6	3.6
LAC average3	4.2	3.9	3.6	3.7	3.8	3.6	3.5	3.3	3.3	3.4
OECD average4	3.7	3.5	3.4	3.4	3.2	3.1	2.9	2.8	2.7	..

.. Not available

Note: Australia, 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 (2025), Revenue Statistics 2025, https://doi.org/10.1787/3a264267-en.

See the country tables in Chapter 4 for further information on data issues for individual economies.

1. Represents an unweighted average of the 38 African countries in Revenue Statistics in Africa 2025. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries.

2. Represents an unweighted average of the 38 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. See the country tables in Chapter 4 for further information. Data for 2023 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2024 due to data availability.

3. Represents an unweighted average for 28 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2026.

4. Represents an unweighted average for 38 OECD countries in the publication Revenue Statistics 2025.

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

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Armenia	..	..	13.1	14.7	20.1	18.1	17.1	15.4	13.2	14.0
Australia	14.1	12.1	12.0	10.5	10.6	10.1	8.4	8.5	8.3	..
Azerbaijan	..	..	..	10.0	13.3	13.0	13.5	10.6	10.9	11.6
Bangladesh	47.4	42.6	33.0	30.5	27.4	27.4	27.2	27.5	27.3	27.6
Bhutan	20.3	33.9	21.7	27.2	16.9	9.5	8.9	15.9	15.2	17.9
Cambodia	..	52.9	33.6	41.1	40.3	33.3	32.9	32.7	27.8	30.2
China1	..	..	..	..	9.9	10.1	9.6	11.0	9.7	9.6
Cook Islands	..	21.1	27.5	24.3	17.3	18.1	15.4	22.6	12.1	13.0
Fiji	..	..	26.9	29.8	36.3	33.4	31.5	27.1	23.2	21.2
Georgia	19.6	17.4	13.0	11.7	13.4	15.4	14.4	12.4	12.3	11.3
Hong Kong (China)	..	..	10.0	9.7	10.1	8.7	8.9	9.4	10.4	8.8
Indonesia	..	..	12.2	12.9	11.6	13.7	14.6	13.4	11.4	11.5
Japan	..	..	7.2	5.8	5.1	4.5	4.4	4.4	4.2	..
Kazakhstan	10.3	15.2	35.1	29.5	26.6	21.6	24.2	27.8	23.8	21.8
Kiribati	..	..	52.9	17.6	15.8	16.7	16.6	13.5	16.4	11.8
Korea	19.7	15.9	15.1	10.9	8.7	7.8	7.4	6.3	6.3	6.3
Kyrgyzstan	23.7	17.4	15.3	21.1	26.6	25.1	23.1	13.2	15.7	17.8
Lao PDR	..	..	37.8	32.9	38.8	34.4	35.5	39.8	36.4	33.8
Malaysia	20.5	20.8	17.3	11.0	14.4	15.7	15.9	16.8	15.4	17.5
Maldives	..	86.5	87.1	23.1	33.1	28.1	31.4	31.8	27.4	26.6
Marshall Islands	..	36.4	17.1	16.4	14.9	14.3	14.9	14.9	14.3	12.5
Mongolia	..	..	19.1	23.1	20.1	20.3	17.3	16.4	13.7	13.5
Nauru	..	..	..	44.6	19.9	20.3	25.3	24.3	35.5	43.3
New Zealand	7.5	6.2	6.4	6.1	5.8	5.0	4.4	3.8	3.8	3.8
Niue	..	..	24.3	10.9	20.9	11.8	18.8	23.1	24.2	28.8
Pakistan	..	..	..	23.6	25.3	26.5	21.8	22.8	24.7	23.8
Papua New Guinea	4.5	17.2	16.4	16.8	23.1	20.4	20.6	16.1	12.8	15.4
Philippines	24.5	19.7	15.7	13.7	18.4	19.3	20.0	17.9	17.7	16.4
Samoa	..	42.3	40.0	36.3	35.9	36.1	35.6	37.5	36.6	35.8
Singapore	..	13.5	10.3	10.0	8.7	8.3	7.8	7.3	6.7	6.2
Solomon Islands	..	..	30.5	34.4	36.8	35.5	32.5	31.1	31.1	31.1
Sri Lanka	..	..	39.7	59.8	42.5	55.8	50.2	38.9	31.8	29.1
Thailand	37.0	30.3	32.1	28.3	29.4	30.0	29.7	26.5	27.3	28.7
Timor-Leste	..	..	..	0.0	11.6	18.8	9.9	12.3	40.0	43.2
Tokelau	..	..	48.9	48.9	46.3	49.2	50.1	39.4	41.0	32.4
Tonga	..	..	..	33.4	35.1	15.6	33.8	33.7	32.4	31.5
Vanuatu	40.4	34.9	40.8	38.1	35.4	39.2	40.8	36.3	37.3	32.1
Viet Nam	..	25.1	22.3	20.5	18.3	16.8	16.2	16.2	13.8	13.1
Africa average2	..	..	..	23.7	23.3	23.0	23.8	22.5	21.7	..
Asia-Pacific average3	..	..	..	..	22.2	21.3	21.3	20.5	20.3	20.1
LAC average4	27.3	23.2	19.6	18.9	18.1	17.4	16.7	15.3	15.2	15.6
OECD average5	11.8	11.1	11.0	10.5	9.8	9.3	8.7	8.2	8.1	..

.. Not available

Note: Australia, 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 (2025), Revenue Statistics 2025, https://doi.org/10.1787/3a264267-en.

See the country tables in Chapter 4 for further information on data issues for individual economies.

1. Data for China are not shown in this table up to 2018 as historical data on revenues from social security contributions are not available.

2. Represents an unweighted average of the 38 African countries in Revenue Statistics in Africa 2025. The Africa average should be interpreted with caution as data for social security contributions (category 2000) and property taxes (category 4000) are not available or are partial in a few countries.

3. Represents an unweighted average of the 38 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. See the country tables in Chapter 4 for further information. Data for 2023 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2024 due to data availability.

4. Represents an unweighted average for 28 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2026.

5. Represents an unweighted average for 38 OECD countries in the publication Revenue Statistics 2025.

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

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Armenia	1 031 338	2 242 881	3 460 203	5 043 633	6 543 322	6 181 903	6 991 778	8 501 449	9 492 514	10 193 415
Australia1	707 401	999 585	1 418 560	1 657 914	1 981 663	2 085 822	2 330 329	2 567 512	2 672 857	2 772 979
Azerbaijan	4 718	12 523	42 465	54 380	81 896	72 578	93 203	133 973	123 128	126 524
Bangladesh1	3 489 966	5 777 980	10 970 839	20 758 210	31 704 690	35 301 850	39 717 164	44 908 417	50 026 537	55 150 262
Bhutan1	21 983	40 331	85 221	149 383	187 378	193 386	216 239	238 338	264 436	293 370
Cambodia	14 539 078	29 274 703	57 470 166	97 776 276	146 133 214	140 865 471	148 224 020	162 504 616	174 027 143	188 766 392
China	10 131	18 991	41 925	70 251	100 587	103 487	117 382	123 403	129 427	134 908
Cook Islands1	..	264 273	354 402	435 948	542 250	349 508	396 927	513 595	667 445	706 566
Fiji4	..	..	6 024	9 822	11 547	9 169	8 611	10 958	12 323	13 537
Georgia	6 213	11 947	22 149	34 548	49 726	49 789	60 724	72 860	80 883	93 022
Hong Kong (China)2	1 334 128	1 438 715	1 816 191	2 415 554	2 901 301	2 728 724	2 924 706	2 864 487	3 040 183	3 249 882
Indonesia	1 520 683	3 035 611	6 864 133	11 526 333	15 832 657	15 443 353	16 976 751	19 588 460	20 892 312	22 138 991
Japan2	537 614	534 106	504 874	540 741	556 801	538 788	554 913	567 113	593 903	615 908
Kazakhstan	2 599 902	7 590 594	21 815 517	40 884 134	69 532 627	70 649 033	83 951 588	103 765 518	119 442 290	136 693 318
Kiribati4	..	..	180 376	254 983	312 135	320 984	380 145	390 938	438 636	519 832
Korea	675 733	995 176	1 379 460	1 740 776	2 040 594	2 058 467	2 221 913	2 323 782	2 401 189	2 549 121
Kyrgyzstan	65 358	100 899	220 369	430 489	654 015	639 689	782 854	1 020 745	1 333 730	1 582 792
Lao PDR	14 132	32 483	61 997	117 252	163 080	167 669	180 751	217 350	280 519	340 473
Malaysia	356 401	543 578	821 434	1 176 941	1 512 738	1 418 491	1 548 701	1 793 903	1 824 019	1 932 291
Maldives	..	14 891	33 129	63 455	88 079	57 105	80 744	95 045	101 876	108 672
Marshall Islands3	..	136 559	160 470	184 247	239 642	244 462	256 979	261 176	260 600	278 905
Mongolia	1 292	3 041	9 757	22 895	37 839	37 883	44 703	54 878	71 202	80 208
Nauru1	..	..	..	150 843	187 799	235 479	286 780	277 604	256 520	272 553
New Zealand1	122 209	164 463	206 117	258 911	317 636	343 283	365 742	401 642	420 135	436 103
Niue1	..	..	21 040	29 733	40 652	40 125	36 096	38 177	42 166	49 751
Pakistan1	5 655 818	9 689 071	19 731 030	32 725 049	47 540 409	55 836 225	66 657 868	83 650 830	105 379 298	113 934 970
Papua New Guinea	14 380	22 766	38 752	60 139	83 844	82 515	91 612	111 395	110 619	118 680
Philippines	3 697 556	5 917 282	9 399 451	13 944 157	19 517 863	17 951 574	19 410 614	22 028 276	24 313 563	26 446 369
Samoa1	..	1 425	1 776	2 158	2 366	2 110	2 353	2 894	3 350	3 800
Singapore2	168 827	218 012	335 614	427 005	513 979	495 366	624 658	705 300	699 868	773 832
Solomon Islands4	..	..	7 243	10 352	13 234	12 617	12 513	11 961	12 615	13 392
Sri Lanka2	1 538 718	2 901 646	6 629 667	11 566 987	15 910 976	15 646 254	17 612 370	24 063 762	27 419 804	29 898 564
Thailand3	4 849 547	7 454 616	10 620 555	13 589 050	16 807 808	15 876 214	15 998 016	17 133 294	17 886 266	18 482 402
Timor-Leste	..	..	..	3 091	2 743	2 163	3 625	3 209	2 080	1 866
Tokelau1	..	..	9 597	14 222	18 266	19 668	18 969	20 632	20 446	20 143
Tonga1, 4	..	..	..	933 210	1 170 255	1 182 936	1 264 262	1 396 049	1 537 186	1 630 379
Vanuatu	41 416	47 729	71 897	93 225	121 794	117 388	119 722	132 872	141 522	154 671
Viet Nam	441 646	914 001	2 739 843	5 191 324	7 707 200	8 044 386	8 487 476	9 621 372	10 319 059	11 510 329

.. Not available

Note: 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, Tokelau and Tonga whose data are in thousands.

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

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

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

4. Data for 2024 are provisional.

Source: OECD National Accounts data for Australia, China, Indonesia, Japan, Korea and New Zealand; national sources for Armenia, Azerbaijan, Fiji, Kazakhstan, Kiribati, Kyrgyzstan, Malaysia, Maldives, Mongolia, Niue, Philippines, the Solomon Islands, Tokelau and Viet Nam; World Economic Outlook data published by the IMF for Bangladesh, Bhutan, Cambodia, Hong Kong (China), Lao PDR, Pakistan, Singapore and Thailand; Pacific Community (SPC) data for the Marshall Islands; a combination of national sources and Asian Development Bank data for the Cook Islands; a combination of national sources and IMF data for Nauru, Papua New Guinea, Samoa, Sri-Lanka, Timor-Leste, Tonga and Vanuatu; 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	2015	2019	2020	2021	2022	2023	2024
Armenia	1 912	4 900	9 260	10 553	13 619	12 642	13 879	19 514	24 186	25 955
Australia1	410 129	763 349	1 301 241	1 245 531	1 377 583	1 435 444	1 750 516	1 780 936	1 775 759	1 829 917
Azerbaijan	5 273	13 238	52 909	52 997	48 174	42 693	54 825	78 807	72 428	74 426
Bangladesh1	66 933	89 821	158 576	267 151	377 305	416 324	468 329	520 352	502 994	496 597
Bhutan1	503	926	1 828	2 408	2 657	2 669	2 931	3 159	3 240	3 491
Cambodia	3 785	7 145	13 720	24 080	35 979	34 497	36 170	39 461	42 404	46 098
China	1 223 755	2 317 551	6 192 565	11 280 815	14 560 167	14 996 414	18 201 699	18 316 765	18 270 357	18 743 803
Cook Islands1	..	186	255	304	357	227	281	326	410	428
Fiji4	..	..	3 141	4 682	5 345	4 228	4 159	4 978	5 477	5 968
Georgia	3 144	6 591	12 427	15 224	17 645	16 014	18 849	24 985	30 778	34 192
Hong Kong (China)2	171 236	184 988	233 769	311 614	370 257	351 764	376 253	365 769	388 294	416 447
Indonesia	180 566	312 797	755 094	860 854	1 119 100	1 059 055	1 186 510	1 319 101	1 371 167	1 396 302
Japan2	4 988 742	4 845 898	5 751 589	4 467 308	5 107 811	5 046 031	5 055 959	4 312 704	4 227 338	4 068 988
Kazakhstan	18 292	57 125	148 047	184 388	181 667	171 082	197 112	225 496	261 840	291 480
Kiribati4	..	..	165	192	217	221	286	271	291	343
Korea	597 802	971 540	1 192 830	1 539 212	1 751 046	1 744 070	1 942 314	1 799 363	1 839 058	1 869 714
Kyrgyzstan	1 368	2 459	4 794	6 678	9 372	8 283	9 256	12 269	15 187	18 175
Lao PDR	1 720	3 079	7 506	14 418	18 770	18 511	18 533	15 121	14 993	15 792
Malaysia	93 789	143 534	255 018	301 355	365 178	337 456	373 785	407 605	399 949	422 227
Maldives	..	1 163	2 588	4 118	5 716	3 706	5 240	6 168	6 611	7 052
Marshall Islands3	..	137	160	184	240	244	257	261	261	279
Mongolia	1 200	2 523	7 185	11 620	14 206	13 466	15 689	17 473	20 534	23 661
Nauru1	..	..	..	113	131	162	215	193	170	180
New Zealand1	55 521	115 797	148 517	180 555	209 264	222 614	258 694	254 658	258 000	263 936
Niue1	..	..	15	21	27	26	26	24	26	30
Pakistan1	109 247	163 233	235 132	322 595	348 502	352 832	416 020	470 410	423 976	402 465
Papua New Guinea	5 169	7 339	14 251	21 723	24 751	23 848	26 109	31 653	30 729	30 756
Philippines	83 667	107 420	208 369	306 446	376 823	361 751	394 087	404 353	437 055	461 617
Samoa1	..	522	700	890	904	782	915	1 111	1 227	1 379
Singapore2	97 930	130 985	246 140	310 589	376 774	359 028	464 954	511 581	521 213	579 115
Solomon Islands4	..	..	898	1 308	1 619	1 536	1 558	1 467	1 506	1 584
Sri Lanka2	20 007	28 880	58 643	85 091	89 015	84 304	88 609	74 586	83 723	98 964
Thailand3	..	..	..	396 787	541 356	507 330	500 296	488 666	513 940	523 677
Timor-Leste	..	..	..	3 091	2 743	2 163	3 625	3 209	2 080	1 866
Tokelau1	..	..	7	10	12	13	13	13	13	12
Tonga1, 4	..	..	..	481	514	518	557	611	656	687
Vanuatu	300	432	721	871	1 054	1 128	1 060	1 130	1 198	1 265
Viet Nam	31 176	57 648	143 287	236 839	331 811	346 283	370 065	411 031	432 928	459 448

.. Not available

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

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

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

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

4. Data for 2024 are provisional.

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

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

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Armenia	..	..	1 814	2 162	2 952	2 764	3 017	4 176	5 489	5 883
Australia	124 507	227 594	327 243	346 129	381 561	406 126	511 187	522 043	530 371	..
Azerbaijan	..	..	..	10 042	8 701	8 666	10 086	15 466	16 642	17 041
Bangladesh	3 601	5 286	11 477	19 771	25 759	30 862	34 765	38 108	36 380	33 395
Bhutan	47	93	245	317	277	217	290	353	370	460
Cambodia	..	496	821	2 824	5 865	5 114	4 850	5 873	5 647	5 777
China1	..	..	1 081 331	2 005 974	3 154 317	2 948 824	3 749 383	3 585 362	3 733 817	3 657 304
Cook Islands	..	54	74	89	93	59	75	72	104	133
Fiji	..	..	679	1 106	1 222	742	651	892	1 116	1 432
Georgia	452	1 330	2 731	3 530	4 209	3 531	4 206	5 929	7 510	8 551
Hong Kong (China)	..	..	31 088	44 454	45 094	48 500	54 943	51 732	50 857	55 288
Indonesia	14 213	38 655	85 748	104 259	129 683	106 660	128 926	159 185	165 195	165 285
Japan	1 263 678	1 251 426	1 509 056	1 350 031	1 609 326	1 660 707	1 712 843	1 489 891	1 426 021	..
Kazakhstan	3 643	14 590	35 169	28 652	30 408	24 151	30 879	44 697	51 209	50 933
Kiribati	..	..	26	26	34	36	50	44	47	61
Korea	120 576	202 420	255 926	347 989	449 635	456 211	541 180	535 258	494 176	473 666
Kyrgyzstan	160	399	857	1 284	1 721	1 358	1 752	2 705	3 328	3 972
Lao PDR	..	..	860	1 810	1 978	1 698	1 780	1 561	1 647	2 011
Malaysia	13 180	22 218	35 259	43 775	45 463	38 622	43 917	49 499	52 441	54 875
Maldives	..	144	243	809	1 146	754	1 036	1 378	1 685	1 851
Marshall Islands	..	24	45	48	64	65	66	68	67	85
Mongolia	..	..	1 819	2 242	3 391	2 802	3 763	4 289	5 068	6 980
Nauru	..	..	..	18	56	56	57	46	31	27
New Zealand	18 066	41 793	44 897	56 834	65 631	74 962	88 945	82 961	87 013	86 813
Niue	..	..	3	5	6	6	6	7	8	9
Pakistan	..	..	..	36 083	34 828	36 289	43 222	47 370	44 825	49 426
Papua New Guinea	491	1 249	2 392	3 305	3 223	2 833	3 172	4 675	4 897	4 781
Philippines	12 769	15 444	29 566	49 541	67 863	64 502	71 072	74 521	78 235	83 551
Samoa	..	100	135	205	215	201	216	259	285	304
Singapore	..	15 433	30 691	40 476	49 587	44 507	55 647	59 991	70 249	77 738
Solomon Islands	..	..	198	337	360	329	329	324	348	380
Sri Lanka	..	..	6 509	10 086	9 868	6 730	6 705	5 572	8 418	12 411
Thailand	18 452	34 886	59 031	74 990	93 334	83 525	82 070	81 668	87 762	89 359
Timor-Leste	..	..	..	517	449	266	523	634	200	187
Tokelau	..	..	1	2	2	2	2	2	2	2
Tonga	..	..	..	81	104	79	107	112	121	125
Vanuatu	44	67	111	126	158	142	102	158	203	196
Viet Nam	..	10 894	28 595	43 031	62 799	61 195	67 373	77 287	72 930	78 929

.. Not available

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

1. The figures for China do not include revenues from social security contributions (SSCs) between 2007 and 2018 as historical data were not available.

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

	2000	2005	2010	2015	2019	2020	2021	2022	2023	2024
Armenia	539.40	457.73	373.67	477.93	480.46	489.00	503.77	435.66	392.48	392.73
Australia	1.72	1.31	1.09	1.33	1.44	1.45	1.33	1.44	1.51	1.52
Azerbaijan	0.89	0.95	0.80	1.03	1.70	1.70	1.70	1.70	1.70	1.70
Bangladesh	52.14	64.33	69.18	77.70	84.03	84.79	84.81	86.30	99.46	111.06
Bhutan	43.67	43.56	46.63	62.03	70.53	72.46	73.78	75.45	81.62	84.03
Cambodia	3 841.24	4 097.23	4 188.79	4 060.48	4 061.63	4 083.41	4 097.98	4 118.11	4 104.03	4 094.89
China	8.28	8.19	6.77	6.23	6.91	6.90	6.45	6.74	7.08	7.20
Cook Islands	2.20	1.42	1.39	1.43	1.52	1.54	1.41	1.58	1.63	1.65
Fiji	2.13	1.69	1.92	2.10	2.16	2.17	2.07	2.20	2.25	2.27
Georgia	1.98	1.81	1.78	2.27	2.82	3.11	3.22	2.92	2.63	2.72
Hong Kong (China)	7.79	7.78	7.77	7.75	7.84	7.76	7.77	7.83	7.83	7.80
Indonesia	8 421.78	9 704.74	9 090.43	13 389.41	14 147.67	14 582.20	14 308.14	14 849.85	15 236.88	15 855.45
Japan	107.77	110.22	87.78	121.04	109.01	106.77	109.75	131.50	140.49	151.37
Kazakhstan	142.13	132.88	147.36	221.73	382.75	412.95	425.91	460.17	456.17	468.96
Kiribati	1.72	1.31	1.09	1.33	1.44	1.45	1.33	1.44	1.51	1.52
Korea	1 130.36	1 024.33	1 156.46	1 130.95	1 165.36	1 180.27	1 143.95	1 291.45	1 305.66	1 363.38
Kyrgyzstan	47.78	41.03	45.97	64.46	69.78	77.23	84.58	83.20	87.82	87.09
Lao PDR	8 216.40	10 549.97	8 259.63	8 132.31	8 688.35	9 057.80	9 752.93	14 374.08	18 709.98	21 559.82
Malaysia	3.80	3.79	3.22	3.91	4.14	4.20	4.14	4.40	4.56	4.58
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	1 970.29	2 663.61	2 813.29	2 849.37	3 140.76	3 467.46	3 389.92
Nauru	1.72	1.31	1.09	1.33	1.44	1.45	1.33	1.44	1.51	1.52
New Zealand	2.20	1.42	1.39	1.43	1.52	1.54	1.41	1.58	1.63	1.65
Niue	2.20	1.42	1.39	1.43	1.52	1.54	1.41	1.58	1.63	1.65
Pakistan	51.77	59.36	83.91	101.44	136.41	158.25	160.23	177.83	248.55	283.09
Papua New Guinea	2.78	3.10	2.72	2.77	3.39	3.46	3.51	3.52	3.60	3.86
Philippines	44.19	55.09	45.11	45.50	51.80	49.62	49.25	54.48	55.63	57.29
Samoa	3.11	2.73	2.54	2.42	2.62	2.70	2.57	2.60	2.73	2.76
Singapore	1.72	1.66	1.36	1.37	1.36	1.38	1.34	1.38	1.34	1.34
Solomon Islands	5.09	7.53	8.07	7.91	8.17	8.21	8.03	8.15	8.38	8.45
Sri Lanka	76.91	100.47	113.05	135.94	178.74	185.59	198.77	322.63	327.51	302.12
Thailand	40.11	40.22	31.69	34.25	31.05	31.29	31.98	35.06	34.80	35.29
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	1.43	1.52	1.54	1.41	1.58	1.63	1.65
Tonga	1.64	1.94	1.93	1.94	2.28	2.29	2.27	2.29	2.34	2.37
Vanuatu	138.05	110.48	99.72	107.03	115.55	104.07	112.95	117.59	118.13	122.27
Viet Nam	14 166.17	15 854.85	19 121.37	21 919.21	23 227.68	23 230.67	22 935.09	23 407.90	23 835.48	25 052.52

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 2026) for the remaining economies.