Taxes on income, profits and capital gains in Small states

Small states: Taxes on income, profits and capital gains was 24.1% in 2022. ▲ Rising

Latest (2022)
24.1%
Change on year
down 2.3%
Rank
32nd
of 41 groups
All-time high
30.3%
in 2011
All-time low
13.8%
in 1993
Years of data
32
1991–2022

Taxes on income, profits and capital gains in Small states, 1991–2022

01020301991200620221991: 19.8 % of revenue1992: 15.1 % of revenue1993: 13.8 % of revenue1994: 15.8 % of revenue1995: 19.6 % of revenue1996: 19.1 % of revenue1997: 18.5 % of revenue1998: 19.8 % of revenue1999: 26.2 % of revenue2000: 22.1 % of revenue2001: 23.8 % of revenue2002: 24.2 % of revenue2003: 26.9 % of revenue2004: 22.7 % of revenue2005: 20.9 % of revenue2006: 20.3 % of revenue2007: 21 % of revenue2008: 22 % of revenue2009: 24.4 % of revenue2010: 29.2 % of revenue2011: 30.3 % of revenue2012: 21.8 % of revenue2013: 24.4 % of revenue2014: 23.7 % of revenue2015: 24.1 % of revenue2016: 21.2 % of revenue2017: 22.8 % of revenue2018: 23.7 % of revenue2019: 24 % of revenue2020: 23.3 % of revenue2021: 24.7 % of revenue2022: 24.1 % of revenue

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

Analysis

In 2022, taxes on income, profits and capital gains in Small states stood at 24.1%.

That represents a change of down 2.3% on the previous year and up 10.7% over ten years.

Over the whole period, taxes on income, profits and capital gains in Small states peaked at 30.3% in 2011 and was at its lowest, 13.8%, in 1993.

Small states ranks 32nd of 41 groups on this measure, in the bottom quarter.

The long-run direction has been consistently rising across the 32 years of available data.

Taxes on income, profits and capital gains in Small states, year by year

Annual values for Taxes on income, profits and capital gains (% of revenue) in Small states, 1991 to 2022.
Year % of revenue Change
1991 19.8%
1992 15.1% -23.7%
1993 13.8% -8.5%
1994 15.8% +14.5%
1995 19.6% +23.7%
1996 19.1% -2.5%
1997 18.5% -3.2%
1998 19.8% +7.0%
1999 26.2% +32.4%
2000 22.1% -15.4%
2001 23.8% +7.4%
2002 24.2% +1.8%
2003 26.9% +10.9%
2004 22.7% -15.5%
2005 20.9% -7.7%
2006 20.3% -3.1%
2007 21.0% +3.4%
2008 22.0% +5.0%
2009 24.4% +10.9%
2010 29.2% +19.7%
2011 30.3% +3.8%
2012 21.8% -28.2%
2013 24.4% +12.0%
2014 23.7% -2.9%
2015 24.1% +1.5%
2016 21.2% -12.0%
2017 22.8% +7.9%
2018 23.7% +3.7%
2019 24.0% +1.3%
2020 23.3% -3.0%
2021 24.7% +6.1%
2022 24.1% -2.3%

Averages by decade

DecadeAverage LowestHighest Years
1990s 18.6% 13.8% 26.2% 9
2000s 22.8% 20.3% 26.9% 10
2010s 24.5% 21.2% 30.3% 10
2020s 24.0% 23.3% 24.7% 3

Countries ranked near Small states

  1. 29 India 34.8% compare
  2. 30 Philippines 34.7% compare
  3. 31 Italy 34.7% compare
  4. 32 Iceland 34.6% compare
  5. 33 Eswatini 34.4% compare
  6. 34 Brazil 34.2% compare
  7. 35 Guatemala 33.9% compare

See the full ranking of 194 places →

More public sector data for Small states

All data for Small states →

Frequently asked questions

What is taxes on income, profits and capital gains in Small states?
Taxes on income, profits and capital gains in Small states was 24.1% in 2022, 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 Small states?
The highest recorded value was 30.3% in 2011.
What is the lowest taxes on income, profits and capital gains recorded in Small states?
The lowest recorded value was 13.8% in 1993.
How does Small states rank for taxes on income, profits and capital gains?
Small states ranks 32nd out of 41 groups with data for 2022.
Is taxes on income, profits and capital gains rising or falling in Small states?
Over the last ten years it is up 10.7%. The long-run trend across the full record is rising.
Where does this Small states 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 Small states. 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/small-states/

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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.