Taxes on income, profits and capital gains in Low & middle income

Low & middle income: Taxes on income, profits and capital gains was 27.0% in 2023. ▲ Rising

Latest (2023)
27.0%
Change on year
down 0.1%
Rank
19th
of 41 groups
All-time high
27.0%
in 2022
All-time low
20.0%
in 2008
Years of data
16
2008–2023

Taxes on income, profits and capital gains in Low & middle income, 2008–2023

01020302008201520232008: 20 % of revenue2009: 20.9 % of revenue2010: 20.7 % of revenue2011: 21.9 % of revenue2012: 21.4 % of revenue2013: 22.1 % of revenue2014: 21.8 % of revenue2015: 23.6 % of revenue2016: 22.4 % of revenue2017: 23.2 % of revenue2018: 24.3 % of revenue2019: 24.2 % of revenue2020: 25 % of revenue2021: 24.7 % of revenue2022: 27 % of revenue2023: 27 % 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 Low & middle income is 27.0%, measured in 2023.

That represents a change of down 0.1% on the previous year and up 22.2% over ten years.

Over the whole period, taxes on income, profits and capital gains in Low & middle income peaked at 27.0% in 2022 and was at its lowest, 20.0%, in 2008.

That places Low & middle income 19th out of 41 groups with data for 2023, putting it in the middle of the range.

The long-run direction has been consistently rising across the 16 years of available data.

Taxes on income, profits and capital gains in Low & middle income, year by year

Annual values for Taxes on income, profits and capital gains (% of revenue) in Low & middle income, 2008 to 2023.
Year % of revenue Change
2008 20.0%
2009 20.9% +4.2%
2010 20.7% -0.7%
2011 21.9% +5.8%
2012 21.4% -2.6%
2013 22.1% +3.4%
2014 21.8% -1.3%
2015 23.6% +8.4%
2016 22.4% -5.0%
2017 23.2% +3.4%
2018 24.3% +4.6%
2019 24.2% -0.3%
2020 25.0% +3.2%
2021 24.7% -1.2%
2022 27.0% +9.5%
2023 27.0% -0.1%

Averages by decade

DecadeAverage LowestHighest Years
2000s 20.4% 20.0% 20.9% 2
2010s 22.6% 20.7% 24.3% 10
2020s 25.9% 24.7% 27.0% 4

Countries ranked near Low & middle income

  1. 16 Malawi 39.2% compare
  2. 17 Mozambique 39.1% compare
  3. 18 Singapore 39.0% compare
  4. 19 Democratic Republic of Congo 38.8% compare
  5. 20 Georgia 38.5% compare
  6. 21 Indonesia 37.4%
  7. 22 Namibia 36.8% compare

See the full ranking of 194 places →

More public sector data for Low & middle income

All data for Low & middle income →

Frequently asked questions

What is taxes on income, profits and capital gains in Low & middle income?
Taxes on income, profits and capital gains in Low & middle income was 27.0% in 2023, 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 Low & middle income?
The highest recorded value was 27.0% in 2022.
What is the lowest taxes on income, profits and capital gains recorded in Low & middle income?
The lowest recorded value was 20.0% in 2008.
How does Low & middle income rank for taxes on income, profits and capital gains?
Low & middle income ranks 19th out of 41 groups with data for 2023.
Is taxes on income, profits and capital gains rising or falling in Low & middle income?
Over the last ten years it is up 22.2%. The long-run trend across the full record is rising.
Where does this Low & middle income 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 Low & middle income. Statizoid, drawing on Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Retrieved 17 September 2026, from https://public-sector.statizoid.com/stat/taxes-on-income-profits-and-capital-gains-percent-of-revenue/low-and-middle-income/

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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.