Taxes on income, profits and capital gains in Least developed countries

Least developed countries: Taxes on income, profits and capital gains was 24.6% in 2021. ▲ Rising

Latest (2021)
24.6%
Change on year
up 1.5%
Rank
28th
of 41 groups
All-time high
24.6%
in 2021
All-time low
17.1%
in 2010
Years of data
11
2010–2021

Taxes on income, profits and capital gains in Least developed countries, 2010–2021

05101520252010201520212010: 17.1 % of revenue2012: 19.8 % of revenue2013: 19.4 % of revenue2014: 19.8 % of revenue2015: 21.2 % of revenue2016: 20.7 % of revenue2017: 22 % of revenue2018: 22.9 % of revenue2019: 23.5 % of revenue2020: 24.2 % of revenue2021: 24.6 % of revenue

Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Measured in % of revenue.

Analysis

The most recent figure for taxes on income, profits and capital gains in Least developed countries is 24.6%, measured in 2021. That is the highest value across all 11 years on record.

Compared with earlier readings it is up 1.5% on the previous year and up 43.9% over ten years.

Over the whole period, taxes on income, profits and capital gains in Least developed countries peaked at 24.6% in 2021 and was at its lowest, 17.1%, in 2010.

That places Least developed countries 28th out of 41 groups with data for 2021, putting it in the middle of the range.

The long-run direction has been consistently rising across the 11 years of available data.

Taxes on income, profits and capital gains in Least developed countries, year by year

Annual values for Taxes on income, profits and capital gains (% of revenue) in Least developed countries, 2010 to 2021.
Year % of revenue Change
2010 17.1%
2012 19.8% +15.7%
2013 19.4% -1.9%
2014 19.8% +2.0%
2015 21.2% +7.1%
2016 20.7% -2.5%
2017 22.0% +6.4%
2018 22.9% +4.3%
2019 23.5% +2.7%
2020 24.2% +2.9%
2021 24.6% +1.5%

Averages by decade

DecadeAverage LowestHighest Years
2010s 20.7% 17.1% 23.5% 9
2020s 24.4% 24.2% 24.6% 2

Countries ranked near Least developed countries

  1. 25 Netherlands 35.5% compare
  2. 26 Mali 35.4% compare
  3. 27 Zambia 35.1% compare
  4. 28 Israel 35.1% compare
  5. 29 India 34.8% compare
  6. 30 Philippines 34.7% compare
  7. 31 Italy 34.7% compare

See the full ranking of 194 places →

More public sector data for Least developed countries

All data for Least developed countries →

Frequently asked questions

What is taxes on income, profits and capital gains in Least developed countries?
Taxes on income, profits and capital gains in Least developed countries was 24.6% in 2021, according to Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF).
What is the highest taxes on income, profits and capital gains recorded in Least developed countries?
The highest recorded value was 24.6% in 2021.
What is the lowest taxes on income, profits and capital gains recorded in Least developed countries?
The lowest recorded value was 17.1% in 2010.
How does Least developed countries rank for taxes on income, profits and capital gains?
Least developed countries ranks 28th out of 41 groups with data for 2021.
Is taxes on income, profits and capital gains rising or falling in Least developed countries?
Over the last ten years it is up 43.9%. The long-run trend across the full record is rising.
Where does this Least developed countries data come from?
The figures come from Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as part of Taxes on income, profits and capital gains (% of revenue). Statizoid updates them automatically from the source API.

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Taxes on income, profits and capital gains in Least developed countries. Statizoid, drawing on Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Retrieved 15 September 2026, from https://public-sector.statizoid.com/stat/taxes-on-income-profits-and-capital-gains-percent-of-revenue/least-developed-countries-un-classification/

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About this data

Indicator
Taxes on income, profits and capital gains (% of revenue)
Unit
% of revenue
Source
Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF)
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
194 places, 5,670 data points, 1972–2024
Last refreshed

Taxes on income, profits, and capital gains are taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of revenue which includes all transactions that add to the amount of economic value of a unit or sector.