Revenue Statistics in Asia and the Pacific 2024

3. Tax levels and tax structure, 1990-2022

Abstract

Comparative tables 2000-22

In all of the following tables a (“..”) indicates not available. The main series in this volume cover the years 2000 to 2022.

Figures referring to 1991-99 and 2006-09 in Table 3.1 and Table 3.2 and figures relating to 1990-99, 2001-04, 2006-09, and 2011-14 in Tables 3.5 to 3.20 have been omitted because of lack of space. Complete series are, however, available on line at OECD (2024), OECD Data explorer and can be accessed at https://data-explorer.oecd.org/ within the theme Taxation/ Global tax revenue or by searching for Asian and Pacific tax revenues.

Table ‎3.1. Total tax revenue as percentage of GDP, 1990-2022

	1990	2000	2001	2002	2003	2004	2005	2010	2011	2012
Armenia	..	..	..	..	..	..	..	20.2	20.5	20.5
Australia1	28.0	30.4	28.9	29.7	29.8	30.1	29.8	25.2	25.8	26.8
Azerbaijan	..	..	..	..	..	..	..	..	..	..
Bangladesh	..	5.4	5.4	5.7	5.7	5.8	5.9	7.2	7.5	7.6
Bhutan	..	..	..	..	..	..	..	13.6	14.7	13.9
Cambodia3	..	..	..	..	..	..	7.0	6.0	6.1	9.8
China2, 3	..	..	..	..	..	..	..	17.8	18.4	18.7
Cook Islands	..	..	..	..	..	..	..	25.7	23.9	27.2
Fiji	..	..	..	..	..	..	..	21.6	22.7	23.8
Georgia	..	14.4	14.5	14.7	14.0	19.1	20.2	22.3	24.1	24.5
Hong Kong (China)	..	..	..	..	..	..	..	13.3	14.1	13.6
Indonesia3	..	7.9	10.9	11.3	11.8	12.1	12.4	11.4	12.2	12.5
Japan1	27.7	25.3	25.5	24.5	24.1	24.8	25.8	26.2	27.1	28.0
Kazakhstan	..	19.9	22.2	20.5	22.7	21.7	25.5	23.8	25.5	23.9
Kiribati	..	..	..	..	..	..	..	16.8	15.6	15.5
Korea1	18.6	20.9	21.2	21.3	22.0	21.2	21.7	22.4	23.2	23.7
Kyrgyzstan3	25.6	11.7	12.4	13.6	13.7	14.2	15.7	17.8	18.4	20.4
Lao PDR3	..	..	..	..	..	..	..	11.5	12.1	12.2
Malaysia	18.5	14.1	18.3	18.3	16.3	15.9	15.5	13.8	15.3	16.1
Maldives	..	..	..	..	..	..	..	8.8	12.0	15.3
Marshall Islands	..	..	..	..	..	16.7	17.9	28.3	26.9	24.9
Mongolia	..	..	..	..	..	..	..	25.3	24.5	22.2
Nauru	..	..	..	..	..	..	..	..	..	..
New Zealand1	36.2	32.5	32.0	33.2	33.2	34.2	36.1	30.3	30.1	31.6
Pakistan	..	..	..	..	..	..	..	..	9.2	9.0
Papua New Guinea4	..	..	..	13.9	13.7	16.1	17.0	17.0	20.0	18.9
The Philippines	..	15.3	15.1	14.5	14.5	14.0	14.6	14.2	14.5	15.1
Samoa	..	..	..	..	..	..	19.2	19.2	20.2	22.1
Singapore	..	15.2	15.1	12.9	12.3	12.0	11.8	12.5	12.9	13.5
Solomon Islands	..	..	..	..	..	..	..	19.0	22.3	23.5
Sri Lanka	..	..	..	..	..	..	..	11.1	11.5	10.2
Thailand	..	15.3	15.5	16.4	16.9	17.6	18.8	17.6	18.5	18.5
Timor-Leste	..	..	..	..	..	..	..	..	..	24.8
Tokelau	..	..	..	..	..	..	..	17.7	15.6	15.3
Vanuatu	..	16.3	16.6	16.4	16.3	16.9	17.1	17.1	16.9	17.3
Viet Nam3	..	..	..	..	19.6	19.6	18.9	20.0	19.2	17.9
Africa (33) average5	..	..	..	..	..	..	..	14.1	14.8	14.8
Asia-Pacific (36) average6,7	..	..	..	..	..	..	..	17.9	18.2	18.8
LAC average8	14.6	17.1	17.3	17.3	17.7	18.2	18.8	20.0	20.4	20.6
OECD average9,10	30.8	32.9	32.4	32.3	32.1	32.1	32.6	31.5	31.9	32.4
	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022
Armenia	21.9	22.0	21.1	21.3	20.8	20.9	22.4	22.4	22.7	22.7
Australia1	27.0	27.2	27.8	27.5	28.5	28.6	27.7	28.4	29.5	..
Azerbaijan	..	17.2	18.9	18.2	16.3	16.2	18.1	20.3	18.4	19.6
Bangladesh	7.5	7.5	7.4	7.4	7.7	7.5	6.8	7.4	7.4	7.5
Bhutan	13.3	13.7	13.4	12.9	14.2	13.2	10.4	8.1	9.9	11.3
Cambodia3	9.9	11.8	11.7	11.9	12.8	13.8	16.0	14.7	13.2	14.7
China2, 3	18.6	18.5	18.1	17.5	17.4	17.0	22.1	20.1	21.0	20.1
Cook Islands	25.1	22.0	26.9	27.6	27.1	28.4	26.1	25.8	26.9	22.1
Fiji	23.7	22.7	23.6	23.1	24.2	23.5	22.4	16.7	15.1	17.9
Georgia	23.3	23.3	23.6	24.5	24.3	23.4	24.1	22.3	22.6	24.1
Hong Kong (China)	13.3	15.4	14.3	13.7	14.1	13.5	12.2	13.8	14.6	14.1
Indonesia3	12.5	12.2	12.1	12.0	11.6	12.0	11.6	10.1	10.9	12.1
Japan1	28.6	30.0	30.2	30.3	30.9	31.5	31.5	33.0	34.1	..
Kazakhstan	22.6	21.1	15.5	14.9	16.0	17.0	16.7	14.1	15.6	19.8
Kiribati	15.6	12.2	15.4	16.0	17.5	18.7	19.6	20.0	21.8	20.5
Korea1	23.1	23.4	23.7	24.7	25.4	26.7	27.2	27.7	29.8	32.0
Kyrgyzstan3	20.3	20.4	19.1	19.5	19.3	20.3	18.4	16.4	18.9	22.0
Lao PDR3	12.9	12.3	12.6	11.9	11.0	10.9	10.5	9.2	9.6	10.3
Malaysia	15.8	15.3	14.5	14.0	13.4	12.5	12.4	11.5	11.7	12.2
Maldives	17.3	18.8	19.2	19.4	19.7	18.9	18.6	19.0	18.1	20.4
Marshall Islands	25.5	24.5	25.8	25.1	26.4	26.9	26.6	26.4	25.6	26.1
Mongolia	23.5	20.2	19.3	19.1	21.4	23.9	23.9	20.8	24.0	24.6
Nauru	..	9.4	18.0	14.8	24.9	32.3	43.0	34.5	35.9	29.2
New Zealand1	30.5	31.2	31.5	31.4	31.3	32.2	31.4	33.7	34.6	33.8
Pakistan	9.4	9.9	11.2	11.2	11.4	10.2	10.0	10.3	10.4	10.0
Papua New Guinea4	18.4	18.0	15.2	12.9	12.6	13.2	13.0	11.9	12.1	14.8
The Philippines	15.5	16.0	16.2	16.2	16.8	17.4	18.1	17.8	18.1	18.4
Samoa	23.1	22.0	22.4	22.9	23.2	23.9	24.0	25.0	25.6	26.4
Singapore	13.2	13.4	13.0	13.0	13.8	12.9	13.2	12.5	12.2	12.1
Solomon Islands	23.3	23.0	23.1	21.6	22.7	23.5	19.8	18.9	19.3	18.6
Sri Lanka	10.3	9.9	11.9	11.6	11.8	11.3	11.1	8.0	7.6	7.4
Thailand	19.3	18.4	18.9	18.1	17.5	17.7	17.2	16.5	16.4	16.7
Timor-Leste	21.5	20.0	16.7	6.4	10.6	13.6	16.4	12.3	14.4	19.8
Tokelau	16.2	17.1	15.1	14.7	16.8	16.7	16.7	17.1	18.4	16.0
Vanuatu	18.2	18.3	16.9	15.7	17.1	17.8	17.0	14.0	11.1	16.1
Viet Nam3	18.6	17.7	18.2	18.4	18.4	18.3	18.9	17.7	18.2	19.0
Africa (33) average5	15.2	15.3	15.4	15.4	15.3	15.4	15.8	15.5	15.6	..
Asia-Pacific (36) average6,7	18.8	18.2	18.4	17.8	18.6	19.1	19.3	18.3	18.8	19.3
LAC average 8	20.7	20.9	21.3	21.2	21.2	21.5	21.6	21.0	21.3	21.5
OECD average9,10	32.6	32.9	32.9	33.6	33.3	33.5	33.4	33.6	34.2	34.0

1. Australia, Japan, Korea and New Zealand are part of the OECD (38) group. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2023) Revenue Statistics 2023, https://doi.org/10.1787/6e87f932-en.

2. 2007 to 2018: The tax-to-GDP ratio for China does not include revenues from social security contributions (SSCs) in these years as historical data were not available.

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

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

5. Represents an unweighted average for the 33 African countries included in the publication Revenue Statistics in Africa 2023.

6. Represents an unweighted average of the 36 Asian and Pacific economies in this publication. The Asia-Pacific (36) average should be interpreted with caution as data for social security contributions (category 2000) are not available or are partial in a few economies, including in Indonesia where SSC data are not available before 2015, in Viet Nam where SSC data are not available before 2010, in China where SSC data are not available before 2019 and in Cambodia, Kyrgyzstan and Lao PDR where SSC data are not available. The Asia-Pacific (36) average excludes Pakistan prior to 2011 and Nauru prior to 2014 as data were not available. See the country tables in Chapter 4 for further information.

7. 2022: Data for 2021 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2022 due to data availability.

8. Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

9. 1990 to 2022: represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2023.

10. 2022: calculated by applying the unweighted average percentage change for 2022 in the 36 countries providing data for that year to the overall average tax-to-GDP ratio in 2021.

Table ‎3.2. Total tax revenue (excluding social security contributions) as percentage of GDP, 1990-2022

	1990	2000	2001	2002	2003	2004	2005	2010	2011	2012
Armenia	..	..	..	..	..	..	..	17.1	17.3	17.5
Australia1	28.0	30.4	28.9	29.7	29.8	30.1	29.8	25.2	25.8	26.8
Azerbaijan	..	..	..	..	..	..	..	..	..	..
Bangladesh	..	5.4	5.4	5.7	5.7	5.8	5.9	7.2	7.5	7.6
Bhutan	..	..	..	..	..	..	..	13.6	14.7	13.9
Cambodia	..	..	..	..	..	..	..	..	..	..
China	..	..	..	..	..	..	..	17.8	18.4	18.7
Cook Islands	..	..	..	..	..	..	..	25.7	23.9	27.2
Fiji	..	..	..	..	..	..	..	21.6	22.7	23.8
Georgia	..	12.1	12.2	12.5	11.4	15.2	16.6	22.3	24.1	24.5
Hong Kong (China)	..	..	..	..	..	..	..	13.3	14.1	13.6
Indonesia	..	..	..	..	..	..	..	..	..	..
Japan1	20.4	16.4	16.2	15.1	14.8	15.4	16.3	15.5	15.9	16.3
Kazakhstan	..	19.9	22.2	20.5	22.7	21.7	25.4	23.2	25.0	23.3
Kiribati	..	..	..	..	..	..	..	16.8	15.6	15.5
Korea1	16.7	17.4	17.3	17.3	17.7	16.7	17.1	17.2	17.6	17.8
Kyrgyzstan	..	..	..	..	..	..	..	..	..	..
Lao PDR	..	..	..	..	..	..	..	..	..	..
Malaysia	..	13.8	18.0	18.0	16.0	15.7	15.2	13.6	15.0	15.9
Maldives	..	..	..	..	..	..	..	8.8	12.0	15.3
Marshall Islands	..	..	..	..	..	..	..	15.9	14.9	14.2
Mongolia	..	..	..	..	..	..	..	22.0	21.0	18.2
Nauru	..	..	..	..	..	..	..	..	..	..
New Zealand1	36.2	32.5	32.0	33.2	33.2	34.2	36.1	30.3	30.1	31.6
Pakistan	..	..	..	..	..	..	..	..	9.2	9.0
Papua New Guinea2	..	..	..	13.9	13.7	16.1	17.0	17.0	20.0	18.9
The Philippines	..	13.3	13.1	12.4	12.5	12.1	12.8	12.4	12.7	13.1
Samoa	..	..	..	..	..	..	19.2	19.2	20.2	22.1
Singapore	..	15.2	15.1	12.9	12.3	12.0	11.8	12.5	12.9	13.5
Solomon Islands	..	..	..	..	..	..	..	19.0	22.3	23.5
Sri Lanka	..	..	..	..	..	..	..	10.9	11.3	10.1
Thailand	..	14.7	15.0	15.8	16.2	16.7	17.9	16.4	17.6	17.6
Timor-Leste	..	..	..	..	..	..	..	..	..	24.8
Tokelau	..	..	..	..	..	..	..	17.7	15.6	15.3
Vanuatu	..	16.3	16.6	16.4	16.3	16.9	17.1	17.1	16.9	17.3
Viet Nam	..	..	..	..	..	..	..	17.0	16.4	14.1
Africa (33) average3	..	..	..	..	..	..	..	12.9	13.7	13.7
Asia-Pacific (36) average4,5	..	..	..	..	..	..	..	17.3	17.6	18.0
LAC average6	12.4	14.3	14.5	14.6	15.1	15.5	16.1	16.8	17.1	17.2
OECD average7,8	23.8	24.5	24.0	23.8	23.7	23.8	24.3	22.9	23.3	23.6
	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022
Armenia	21.6	21.8	20.9	21.0	20.5	20.6	22.1	22.0	22.1	21.9
Australia1	27.0	27.2	27.8	27.5	28.5	28.6	27.7	28.4	29.5	..
Azerbaijan	..	14.2	15.6	15.0	13.3	13.2	14.4	15.2	13.5	15.5
Bangladesh	7.5	7.5	7.4	7.4	7.7	7.5	6.8	7.4	7.4	7.5
Bhutan	13.3	13.7	13.4	12.9	14.2	13.2	10.4	8.1	9.9	11.3
Cambodia	..	..	..	..	..	..	..	..	..	..
China	18.6	18.5	18.1	17.5	17.4	17.0	16.0	15.2	15.0	13.8
Cook Islands	25.1	22.0	26.9	27.6	27.1	28.4	26.1	25.8	26.9	22.1
Fiji	23.7	22.7	23.6	23.1	24.2	23.5	22.4	16.7	15.1	17.9
Georgia	23.3	23.3	23.6	24.5	24.3	23.4	24.1	22.3	22.6	24.1
Hong Kong (China)	13.3	15.4	14.3	13.7	14.1	13.5	12.2	13.8	14.6	14.1
Indonesia	..	..	12.0	11.6	11.2	11.5	11.1	9.5	10.3	11.5
Japan1	16.9	18.1	18.3	18.1	18.6	18.9	18.6	19.7	20.7	..
Kazakhstan	22.0	20.5	15.0	14.4	15.5	16.4	16.1	13.3	14.7	18.7
Kiribati	15.6	12.2	15.4	16.0	17.5	18.7	19.6	20.0	21.8	20.5
Korea1	17.0	17.1	17.4	18.3	18.8	19.9	19.9	20.0	22.0	23.8
Kyrgyzstan	..	..	..	..	..	..	..	..	..	..
Lao PDR	..	..	..	..	..	..	..	..	..	..
Malaysia	15.6	15.1	14.3	13.8	13.1	12.2	12.1	11.1	11.4	11.8
Maldives	17.3	18.8	19.2	19.4	19.7	18.9	18.6	19.0	18.1	20.4
Marshall Islands	14.5	13.6	14.0	14.3	14.3	14.5	14.6	13.7	13.8	13.8
Mongolia	19.2	16.2	15.1	14.7	16.9	19.1	19.2	16.9	19.1	19.2
Nauru	..	9.4	18.0	14.8	24.9	32.3	43.0	34.5	35.9	29.2
New Zealand1	30.5	31.2	31.5	31.4	31.3	32.2	31.4	33.7	34.6	33.8
Pakistan	9.4	9.9	11.2	11.2	11.4	10.2	10.0	10.3	10.4	10.0
Papua New Guinea2	18.4	18.0	15.2	12.9	12.6	13.2	13.0	11.9	12.1	14.8
The Philippines	13.5	13.8	13.9	14.0	14.5	15.0	15.5	15.0	15.2	15.6
Samoa	23.1	22.0	22.4	22.9	23.2	23.9	24.0	25.0	25.6	26.4
Singapore	13.2	13.4	13.0	13.0	13.8	12.9	13.2	12.5	12.2	12.1
Solomon Islands	23.3	23.0	23.1	21.6	22.7	23.5	19.8	18.9	19.3	18.6
Sri Lanka	10.1	9.7	11.7	11.4	11.6	11.2	10.9	7.8	7.4	7.3
Thailand	18.5	17.4	17.8	17.1	16.5	16.7	16.2	15.5	15.7	16.0
Timor-Leste	21.5	20.0	16.7	6.4	10.6	13.6	16.4	12.3	14.4	19.8
Tokelau	16.2	17.1	15.1	14.7	16.8	16.7	16.7	17.1	18.4	16.0
Vanuatu	18.2	18.3	16.9	15.7	17.1	17.8	17.0	14.0	11.1	16.1
Viet Nam	14.4	13.7	14.0	13.8	13.8	13.6	13.6	12.3	13.1	13.5
Africa (33) average3	14.0	14.1	14.2	14.0	14.0	14.1	14.5	14.0	14.1	..
Asia-Pacific (36) average4,5	18.0	17.3	17.3	16.7	17.5	18.0	18.0	16.9	17.4	17.8
LAC average 6	17.2	17.3	17.6	17.5	17.4	17.7	17.9	17.1	17.5	17.9
OECD average7,8	23.8	24.1	24.1	24.7	24.5	24.5	24.5	24.4	25.2	..

Note: Not available

1. Australia, Japan, Korea and New Zealand are part of the OECD (38) group. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2023) Revenue Statistics 2023, https://doi.org/10.1787/6e87f932-en.

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

3. Represents an unweighted average for the 33 African countries included in the publication Revenue Statistics in Africa 2023.

4. Represents an unweighted average of the 36 Asian and Pacific economies in this publication. The Asia-Pacific (36) average excludes Pakistan prior to 2011 and Nauru prior to 2014 as data were not available.

5. 2022: Data for 2021 are used for Australia and Japan in the calculation of the Asia-Pacific average in 2022 due to data availability.

6. Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

7. 1990 to 2022: represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2023.

8. 2022: calculated by applying the unweighted average percentage change for 2022 in the 36 countries providing data for that year to the overall average tax-to-GDP ratio in 2021.

Table ‎3.3. Tax revenue of main headings as percentage of GDP, 2022

	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods & services	6000 Other
Armenia	8.2	0.8	0.0	0.0	13.0	0.7
Australia1,2	18.1	0.0	1.3	3.2	6.9	0.0
Azerbaijan	7.5	4.2	0.0	0.2	7.6	0.2
Bangladesh	2.5	0.0	0.0	0.0	4.9	0.0
Bhutan	6.2	0.0	0.0	0.1	5.0	0.0
Cambodia3	4.7	0.0	0.0	0.6	9.4	0.0
China	5.4	6.2	0.0	1.3	7.1	0.0
Cook Islands	5.4	0.0	0.0	0.0	16.7	0.0
Fiji	5.0	0.0	0.0	0.0	12.9	0.0
Georgia	9.7	0.0	0.0	0.8	13.3	0.2
Hong Kong (China)	9.1	0.0	0.0	3.2	1.5	0.3
Indonesia	5.1	0.5	0.0	0.2	5.1	1.2
Japan1,2	10.9	13.3	0.0	2.7	7.1	0.1
Kazakhstan	7.5	1.0	1.0	0.4	9.8	0.0
Kiribati	8.8	0.0	0.0	0.0	11.8	0.0
Korea1	11.9	8.2	0.1	3.8	7.3	0.7
Kyrgyzstan3	4.9	0.0	0.0	0.2	17.1	-0.2
Lao PDR3	2.8	0.0	0.0	0.1	7.4	0.0
Malaysia	8.1	0.3	0.0	0.0	3.3	0.4
Maldives	4.5	0.0	0.0	0.0	15.9	0.0
Marshall Islands	6.4	12.4	0.2	0.0	7.0	0.1
Mongolia	7.0	5.3	0.0	0.7	11.6	0.0
Nauru	21.5	0.0	0.0	0.0	7.6	0.0
New Zealand1	20.0	0.0	0.0	1.9	11.9	0.0
Pakistan	3.9	0.0	0.0	0.1	5.9	0.1
Papua New Guinea	10.1	0.0	0.0	0.0	4.6	0.0
The Philippines	6.1	2.8	0.0	0.5	8.0	0.9
Samoa	5.5	0.0	0.0	0.0	20.9	0.0
Singapore	6.2	0.0	0.0	1.6	3.3	1.0
Solomon Islands4	5.6	0.0	0.0	0.1	12.9	0.0
Sri Lanka	2.2	0.2	0.0	0.0	5.0	0.1
Thailand	6.2	0.7	0.0	0.4	9.3	0.1
Timor-Leste	16.3	0.0	0.0	0.0	3.5	0.0
Tokelau	9.7	0.0	0.0	0.0	6.3	0.0
Vanuatu	0.0	0.0	0.0	0.4	15.7	0.0
Viet Nam	5.3	5.4	0.0	0.0	8.2	0.0
Africa (33) average2,5	5.8	1.4	0.1	0.3	8.0	0.2
Asia-Pacific (36) average6	7.7	1.9	0.1	0.6	9.0	0.2
LAC average7	6.3	3.6	0.2	0.9	10.1	0.4
OECD average2,8	12.0	9.0	0.5	1.9	10.7	0.1

Note: .. Not available

1. Australia, Japan, Korea and New Zealand are part of the OECD (38) group. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2023) Revenue Statistics 2023, https://doi.org/10.1787/6e87f932-en.

2. Data for Australia, Japan, the Africa (33) average and the OECD average are for 2021.

3. Heading 2000: SSC data are not available.

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

5. Represents an unweighted average for the 33 African countries included in the publication Revenue Statistics in Africa 2023.

6. Represents an unweighted average of the 36 Asian and Pacific economies in this publication. The Asia-Pacific (36) average should be interpreted with caution as data for social security contributions (category 2000) are not available in a few economies. Data for 2021 are used for Australia and Japan in the calculation due to data availability. See the country tables in Chapter 4 for further information.

7. Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

8. Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2023. Data for 2021 are used as a complete breakdown in 2022 is not available.

Table ‎3.4. Tax revenue of main headings as percentage of total taxation, 2022

	1000 Income & profits	2000 Social security	3000 Payroll	4000 Property	5000 Goods & services	6000 Other
Armenia	36.2	3.3	0.0	0.0	57.5	2.9
Australia1,2	61.5	0.0	4.3	10.9	23.3	0.0
Azerbaijan	38.0	21.2	0.0	1.1	38.8	1.0
Bangladesh	33.7	0.0	0.0	0.0	65.9	0.4
Bhutan	54.9	0.0	0.0	0.6	44.6	0.0
Cambodia3	31.6	0.0	0.0	4.3	64.0	0.1
China	26.9	31.0	0.0	6.6	35.4	0.0
Cook Islands	24.4	0.0	0.0	0.0	75.6	0.0
Fiji	28.0	0.0	0.0	0.0	72.0	0.0
Georgia	40.3	0.0	0.0	3.5	55.3	0.9
Hong Kong (China)	64.3	0.0	0.0	22.9	10.7	2.1
Indonesia	42.2	4.3	0.0	1.3	42.5	9.7
Japan1,2	31.9	39.2	0.0	7.9	20.8	0.3
Kazakhstan	38.2	5.3	5.0	1.8	49.6	0.0
Kiribati	42.7	0.0	0.0	0.0	57.3	0.0
Korea1	37.4	25.6	0.3	11.9	22.7	2.2
Kyrgyzstan3	22.4	0.0	0.0	1.0	77.5	-0.9
Lao PDR3	27.5	0.0	0.0	0.8	71.6	0.0
Malaysia	66.8	2.7	0.0	0.0	26.8	3.7
Maldives	22.2	0.0	0.0	0.0	77.8	0.0
Marshall Islands	24.5	47.3	0.9	0.2	26.8	0.3
Mongolia	28.4	21.8	0.0	2.7	47.1	0.0
Nauru	73.9	0.0	0.0	0.0	26.1	0.0
New Zealand1	59.3	0.0	0.0	5.6	35.1	0.0
Pakistan	38.8	0.0	0.0	0.8	58.9	1.5
Papua New Guinea	68.4	0.0	0.0	0.2	31.4	0.0
The Philippines	33.3	15.2	0.0	2.6	43.8	5.2
Samoa	20.7	0.0	0.0	0.0	79.3	0.0
Singapore	51.0	0.0	0.0	13.4	27.2	8.5
Solomon Islands4	30.1	0.0	0.0	0.6	69.3	0.0
Sri Lanka	29.8	2.1	0.0	0.0	67.0	1.1
Thailand	37.2	4.2	0.0	2.3	55.6	0.7
Timor-Leste	82.2	0.0	0.0	0.0	17.6	0.1
Tokelau	60.6	0.0	0.0	0.0	39.4	0.0
Vanuatu	0.0	0.0	0.0	2.4	97.6	0.0
Viet Nam	27.7	28.7	0.0	0.2	43.4	0.0
Africa (33) average2,5	37.9	7.8	0.8	1.7	51.9	1.1
Asia-Pacific (36) average6	39.9	7.6	0.3	2.9	48.8	1.1
LAC average7	29.8	16.7	1.0	3.8	46.5	2.2
OECD average2,8	35.1	25.6	1.3	5.6	31.9	0.4

Note: .. Not available

1. Australia, Japan, Korea and New Zealand are part of the OECD (38) group. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2023) Revenue Statistics 2023, https://doi.org/10.1787/6e87f932-en.

2. Data for Australia, Japan, the Africa (33) average and the OECD average are for 2021.

3. Heading 2000: SSC data are not available.

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

5. Represents an unweighted average for the 33 African countries included in the publication Revenue Statistics in Africa 2023.

6. Represents an unweighted average of the 36 Asian and Pacific economies in this publication. The Asia-Pacific (36) average should be interpreted with caution as data for social security contributions (category 2000) are not available in a few economies. Data for 2021 are used for Australia and Japan in the calculation due to data availability. See the country tables in Chapter 4 for further information.

7. Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

8. Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2023. Data for 2021 are used as a complete breakdown in 2022 is not available.

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

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Armenia	..	..	4.4	8.4	8.1	8.8	9.0	9.1	8.4	8.2
Australia1	17.6	17.6	14.3	15.8	16.8	17.2	16.4	16.7	18.1	..
Azerbaijan	..	..	..	5.9	4.7	4.4	4.3	4.8	4.5	7.5
Bangladesh	1.0	1.2	2.1	2.5	2.3	2.3	2.2	2.5	2.4	2.5
Bhutan	..	..	8.3	7.0	6.8	6.5	5.8	5.0	6.2	6.2
Cambodia	..	0.8	0.5	2.5	3.2	3.3	3.7	4.3	4.1	4.7
China	..	..	4.6	5.7	5.9	6.0	5.5	5.4	5.5	5.4
Cook Islands	..	..	10.1	9.4	9.9	10.9	8.8	10.3	8.3	5.4
Fiji	..	..	7.1	6.1	7.6	6.6	6.1	5.3	5.0	5.0
Georgia	3.0	4.2	8.1	9.6	9.0	8.9	8.8	8.6	8.0	9.7
Hong Kong (China)	..	..	7.8	8.4	7.6	8.0	7.3	7.9	8.5	9.1
Indonesia	3.8	5.8	5.2	5.2	4.8	5.1	4.9	3.8	4.2	5.1
Japan1	8.8	8.7	7.9	9.4	9.5	10.1	9.7	10.0	10.9	..
Kazakhstan	8.3	13.2	9.5	6.0	5.8	6.4	6.0	5.0	5.9	7.5
Kiribati	..	..	7.9	6.3	7.3	7.8	8.5	8.5	8.7	8.8
Korea1	6.0	6.3	6.3	7.2	8.1	9.1	9.0	8.6	9.9	11.9
Kyrgyzstan	2.1	3.5	4.0	3.7	3.4	3.5	3.4	3.6	4.1	4.9
Lao PDR	..	..	2.6	2.9	2.5	2.4	2.4	1.9	2.3	2.8
Malaysia	7.7	9.4	9.1	9.0	8.0	8.6	8.5	7.5	8.0	8.1
Maldives	..	..	0.6	5.0	4.5	3.9	4.0	6.4	3.4	4.5
Marshall Islands	..	8.0	6.7	6.5	6.9	6.8	6.8	6.7	6.8	6.4
Mongolia	..	..	10.0	5.1	5.8	6.4	6.8	5.9	7.4	7.0
Nauru	..	..	..	9.4	16.2	22.7	33.8	27.0	26.1	21.5
New Zealand1	19.5	22.7	16.3	17.3	17.4	18.1	17.3	19.0	20.2	20.0
Pakistan	..	..	..	3.6	3.9	3.3	3.2	3.1	3.4	3.9
Papua New Guinea	..	11.5	11.8	9.9	7.3	7.7	7.2	6.9	6.9	10.1
The Philippines	5.9	5.8	5.6	6.5	6.7	6.2	6.4	6.4	6.0	6.1
Samoa	..	3.9	4.8	5.2	5.1	5.5	5.5	5.9	6.3	5.5
Singapore	8.0	5.9	5.6	5.8	6.7	6.0	6.3	6.7	6.1	6.2
Solomon Islands	..	..	5.8	6.9	6.7	6.2	5.7	5.5	5.8	5.6
Sri Lanka	..	..	1.8	2.2	1.6	1.7	2.3	1.6	1.7	2.2
Thailand	4.9	6.6	6.4	6.6	5.9	6.0	6.1	5.7	5.8	6.2
Timor-Leste	..	..	..	15.4	8.7	10.9	13.5	9.0	12.2	16.3
Tokelau	..	..	9.0	7.7	9.4	7.9	9.0	8.7	9.2	9.7
Vanuatu	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Viet Nam	..	8.8	6.4	4.9	4.7	4.9	4.9	4.6	5.3	5.3
Africa (33) average2	..	..	5.3	5.8	5.6	5.6	5.9	5.9	5.8	..
Asia-Pacific (36) average3	..	..	6.6	6.9	6.9	7.2	7.5	7.2	7.4	7.7
LAC average4	4.0	5.0	5.5	5.7	5.4	5.7	5.7	5.7	5.7	6.3
OECD average5	11.4	11.2	10.2	10.9	11.2	11.3	11.3	11.3	12.0	..

Note: .. Not available

1. Australia, Japan, Korea and New Zealand are part of the OECD (38) group. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2023) Revenue Statistics 2023, https://doi.org/10.1787/6e87f932-en.

2. Represents an unweighted average for the 33 African countries included in the publication Revenue Statistics in Africa 2023.

3. Represents an unweighted average of the 36 Asian and Pacific economies in this publication. Data for 2021 are used for Australia and Japan in the calculation of the average in 2022 due to data availability.

4. Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

5. Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2023.

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

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Armenia	..	..	21.7	39.8	39.0	41.9	40.4	40.4	36.9	36.2
Australia1	57.9	59.0	56.7	56.7	58.7	60.1	59.2	58.9	61.5	..
Azerbaijan	..	..	..	31.0	29.1	26.9	23.6	23.8	24.2	38.0
Bangladesh	18.6	21.1	29.0	33.4	30.2	31.3	32.6	33.1	32.6	33.7
Bhutan	..	..	61.0	52.5	48.0	49.1	56.1	61.2	62.4	54.9
Cambodia	..	10.9	8.5	21.6	25.0	23.5	23.0	29.3	31.3	31.6
China2	..	..	0.0	0.0	0.0	0.0	24.9	26.8	26.0	26.9
Cook Islands	..	..	39.4	35.0	36.6	38.6	33.6	40.0	30.9	24.4
Fiji	..	..	32.6	25.8	31.5	28.1	27.1	31.7	32.9	28.0
Georgia	21.1	20.8	36.5	40.6	37.1	38.1	36.7	38.7	35.4	40.3
Hong Kong (China)	..	..	58.5	58.9	53.8	59.6	59.8	57.6	58.4	64.3
Indonesia	47.7	46.8	45.8	43.1	41.0	42.2	42.1	38.2	38.3	42.2
Japan1	34.8	33.8	30.2	31.2	30.7	31.9	30.8	30.4	31.9	..
Kazakhstan	41.4	51.7	40.0	38.8	35.9	37.9	36.3	35.2	38.0	38.2
Kiribati	..	..	47.1	40.8	41.9	41.8	43.5	42.7	39.9	42.7
Korea1	28.8	29.2	28.0	30.3	32.1	34.1	33.2	30.9	33.2	37.4
Kyrgyzstan	17.9	22.0	22.3	19.3	17.6	17.1	18.5	21.7	21.6	22.4
Lao PDR	..	..	22.7	22.7	23.1	22.3	22.4	20.7	24.4	27.5
Malaysia	54.6	60.7	66.1	61.9	60.1	68.5	68.1	65.6	67.9	66.8
Maldives	..	..	7.0	26.2	22.8	20.8	21.4	33.6	18.8	22.2
Marshall Islands	..	44.7	23.8	25.0	26.3	25.2	25.5	25.5	26.4	24.5
Mongolia	..	..	39.5	26.5	26.9	26.8	28.3	28.2	31.0	28.4
Nauru	..	..	..	52.2	64.9	70.2	78.6	78.3	72.9	73.9
New Zealand1	60.0	63.0	53.8	54.9	55.6	56.3	55.1	56.5	58.6	59.3
Pakistan	..	..	..	32.6	34.4	32.3	32.1	30.2	32.9	38.8
Papua New Guinea	..	67.6	69.4	65.2	58.2	58.4	55.6	57.8	57.1	68.4
The Philippines	38.6	39.9	39.2	40.2	39.8	35.4	35.7	36.1	33.1	33.3
Samoa	..	20.4	24.7	23.1	22.1	23.0	23.0	23.8	24.5	20.7
Singapore	52.8	50.3	44.7	44.7	48.3	46.6	48.1	53.7	49.7	51.0
Solomon Islands	..	..	30.3	30.1	29.6	26.3	28.8	29.0	30.2	30.1
Sri Lanka	..	..	16.0	18.7	13.6	14.8	21.1	20.3	22.6	29.8
Thailand	31.8	35.0	36.5	34.9	33.4	34.1	35.6	34.9	35.2	37.2
Timor-Leste	..	..	..	92.3	82.3	79.8	82.6	73.0	84.8	82.2
Tokelau	..	..	51.1	51.1	55.8	47.3	53.7	50.8	49.9	60.6
Vanuatu	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Viet Nam	..	46.4	32.0	27.2	25.5	26.9	26.1	26.2	28.9	27.7
Africa (33) average3	..	..	37.9	38.3	37.2	37.3	38.0	38.5	37.9	..
Asia-Pacific (36) average4	..	..	35.9	37.9	37.4	37.6	37.9	38.5	38.4	39.9
LAC average5	22.4	25.1	26.4	26.5	26.0	26.6	26.6	27.0	27.3	29.8
OECD average6	33.9	33.8	32.2	33.2	33.6	34.0	34.0	33.8	35.1	..

Note: .. Not available

1. Australia, Japan, Korea and New Zealand are part of the OECD (38) group. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2023) Revenue Statistics 2023, https://doi.org/10.1787/6e87f932-en.

2. 2007 to 2018: Data for China are not included in this table as historical data on revenues from social security contributions are not available.

3. Represents an unweighted average for the 33 African countries included in the publication Revenue Statistics in Africa 2023.

4. Represents an unweighted average of the 36 Asian and Pacific economies in this publication. Data for China are not included in the calculation prior to 2019 as historic data for social security contributions are not available. Data for 2021 are used for Australia and Japan in the calculation of the average in 2022 due to data availability.

5. Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

6. Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2023.

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

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Armenia	..	..	3.0	0.2	0.3	0.3	0.3	0.4	0.6	0.8
Australia1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	..
Azerbaijan	..	..	..	3.3	3.0	3.0	3.7	5.1	4.9	4.2
Bangladesh	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Bhutan	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Cambodia	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
China2	..	..	..	..	..	..	6.1	4.9	6.0	6.2
Cook Islands	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Fiji	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Georgia	2.3	3.6	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Hong Kong (China)	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Indonesia3	0.0	0.0	0.0	0.1	0.4	0.4	0.5	0.6	0.6	0.5
Japan1	8.9	9.5	10.8	11.9	12.3	12.7	12.9	13.3	13.3	..
Kazakhstan	0.0	0.2	0.6	0.6	0.5	0.5	0.5	0.7	0.9	1.0
Kiribati	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Korea1	3.5	4.6	5.2	6.3	6.5	6.8	7.3	7.8	7.8	8.2
Kyrgyzstan	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Lao PDR	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Malaysia4	0.3	0.3	0.2	0.2	0.3	0.3	0.3	0.4	0.3	0.3
Maldives	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Marshall Islands	..	0.0	12.4	11.8	12.2	12.4	12.0	12.7	11.8	12.4
Mongolia	..	..	3.3	4.2	4.5	4.8	4.7	3.9	4.9	5.3
Nauru	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Pakistan	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Papua New Guinea	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
The Philippines	2.0	1.8	1.8	2.3	2.2	2.4	2.6	2.8	2.9	2.8
Samoa	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Singapore	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Solomon Islands5	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Sri Lanka	..	..	0.2	0.1	0.2	0.2	0.2	0.2	0.2	0.2
Thailand	0.6	0.9	1.2	1.1	1.0	1.0	1.0	1.0	0.7	0.7
Timor-Leste	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Tokelau	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Vanuatu	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Viet Nam6	..	0.0	3.0	4.2	4.6	4.7	5.3	5.4	5.1	5.4
Africa (33) average7	..	..	1.2	1.2	1.3	1.3	1.4	1.5	1.4	..
Asia-Pacific (36) average8	..	..	1.5	1.4	1.5	1.5	1.7	1.8	1.8	1.9
LAC average9	2.7	2.7	3.2	3.7	3.8	3.7	3.8	3.9	3.7	3.6
OECD average10	8.4	8.3	8.6	8.8	8.9	8.9	8.9	9.2	9.0	..

Note: .. Not available

1. Australia, Japan, Korea and New Zealand are part of the OECD (38) group. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2023) Revenue Statistics 2023, https://doi.org/10.1787/6e87f932-en.

2. 2007 to 2018: Data for China are not included in this table as historical data on revenues from social security contributions were not available.

3. 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.

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

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

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

7. Represents an unweighted average for the 33 African countries included in the publication Revenue Statistics in Africa 2023.

8. Represents an unweighted average of the 36 Asian and Pacific economies in this publication. The Asia-Pacific (36) average should be interpreted with caution as data for social security contributions (category 2000) are not available or are partial in a few economies, including in Indonesia where SSC data are not available before 2015, in Viet Nam where SSC data are not available before 2010, in China where SSC data are not available before 2019 and in Cambodia, Kyrgyzstan and Lao PDR where SSC data are not available. The Asia-Pacific (36) average excludes Pakistan prior to 2011, Timor-Leste prior to 2012 and Azerbaijan and Nauru prior to 2014 as data were not available. See the country tables in Chapter 4 for further information.

9. Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

10. Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2023.

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

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Armenia	..	..	15.1	1.0	1.4	1.4	1.3	1.8	2.7	3.3
Australia1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	..
Azerbaijan	..	..	..	17.5	18.2	18.5	20.5	25.0	26.7	21.2
Bangladesh	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Bhutan	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Cambodia	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
China2	..	..	..	..	..	..	27.5	24.2	28.6	31.0
Cook Islands	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Fiji	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Georgia	16.2	17.8	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Hong Kong (China)	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Indonesia3	0.0	0.0	0.0	0.6	3.4	3.6	4.3	5.9	5.3	4.3
Japan1	35.2	36.9	41.1	39.4	39.9	40.2	41.1	40.4	39.2	..
Kazakhstan	0.0	0.7	2.5	3.8	3.4	3.2	3.2	5.3	5.5	5.3
Kiribati	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Korea1	16.7	21.2	23.3	26.6	25.7	25.4	26.7	28.0	26.2	25.6
Kyrgyzstan	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Lao PDR	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Malaysia4	2.0	1.6	1.8	1.7	1.9	2.4	2.5	3.1	2.9	2.7
Maldives	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Marshall Islands	..	0.0	43.7	45.6	46.1	46.1	45.3	48.0	46.2	47.3
Mongolia	..	..	13.1	22.0	21.0	20.1	19.8	18.9	20.6	21.8
Nauru	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Pakistan	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Papua New Guinea	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
The Philippines	13.1	12.5	12.6	14.1	13.4	13.6	14.3	15.7	16.1	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	0.0
Solomon Islands5	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Sri Lanka	..	..	1.5	1.1	1.4	1.5	1.6	2.6	2.6	2.1
Thailand	3.7	4.9	7.1	5.6	5.7	5.7	5.9	5.8	4.1	4.2
Timor-Leste	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Tokelau	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Vanuatu	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Viet Nam6	..	0.0	14.8	23.1	25.1	25.8	27.9	30.5	28.0	28.7
Africa (33) average7	..	..	7.0	7.1	7.8	7.7	7.6	8.3	7.8	..
Asia-Pacific (36) average8	..	..	6.5	6.3	6.5	6.5	7.3	7.7	7.7	7.6
LAC average9	15.5	14.5	15.8	16.9	17.3	17.2	17.4	18.4	17.5	16.7
OECD average10	24.9	25.0	26.6	25.9	25.8	25.9	25.9	26.6	25.6	..

Note: .. Not available

1. Australia, Japan, Korea and New Zealand are part of the OECD (38) group. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2023) Revenue Statistics 2023, https://doi.org/10.1787/6e87f932-en.

2. 2007 to 2018: Data for China are not included in this table as historical data on revenues from social security contributions were not available.

3. 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.

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

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

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

7. Represents an unweighted average for the 33 African countries included in the publication Revenue Statistics in Africa 2023.

8. Represents an unweighted average of the 36 Asian and Pacific economies in this publication. The Asia-Pacific (36) average should be interpreted with caution as data for social security contributions (category 2000) are not available or are partial in a few economies, including in Indonesia where SSC data are not available before 2015, in Viet Nam where SSC data are not available before 2010, in China where SSC data are not available before 2019 and in Cambodia, Kyrgyzstan and Lao PDR where SSC data are not available. The Asia-Pacific (36) average excludes Pakistan prior to 2011, Timor-Leste prior to 2012 and Azerbaijan and Nauru prior to 2014 as data were not available. See the country tables in Chapter 4 for further information.

9. Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

10. Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2023.

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

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Armenia	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Australia1	2.7	2.6	2.4	3.0	2.9	2.7	2.7	2.9	3.2	..
Azerbaijan	..	..	..	0.4	0.3	0.3	0.3	0.3	0.3	0.2
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
Cambodia	..	0.0	0.0	0.4	0.5	0.6	0.7	0.7	0.6	0.6
China	..	..	1.3	1.7	1.5	1.4	1.4	1.5	1.5	1.3
Cook Islands	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Fiji	..	..	0.0	0.7	0.7	0.8	0.7	0.4	0.0	0.0
Georgia	0.7	0.5	0.9	0.9	1.0	1.0	1.0	0.9	0.9	0.8
Hong Kong (China)	..	..	3.4	3.7	4.5	3.5	3.1	4.1	4.2	3.2
Indonesia	0.3	0.6	0.6	0.3	0.2	0.2	0.2	0.2	0.1	0.2
Japan1	2.7	2.5	2.6	2.5	2.5	2.6	2.6	2.7	2.7	..
Kazakhstan	0.8	0.6	0.6	0.6	0.5	0.5	0.5	0.4	0.4	0.4
Kiribati	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Korea1	2.6	2.6	2.5	2.9	3.0	3.1	3.1	3.9	4.5	3.8
Kyrgyzstan	0.3	0.3	0.6	0.4	0.3	0.3	0.3	0.3	0.3	0.2
Lao PDR	..	..	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1
Malaysia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Maldives	..	..	0.0	0.1	0.1	0.0	0.0	0.0	0.0	0.0
Marshall Islands	..	0.3	0.1	0.4	0.3	0.3	0.3	0.3	0.3	0.0
Mongolia	..	..	0.5	0.5	0.6	0.5	0.6	0.6	0.6	0.7
Nauru	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand1	1.7	1.8	2.0	2.0	1.9	1.9	1.9	1.9	1.9	1.9
Pakistan2	..	..	..	0.1	0.2	0.2	0.1	0.1	0.1	0.1
Papua New Guinea	..	0.2	0.2	0.1	0.1	0.1	0.1	0.1	0.0	0.0
The Philippines	0.5	0.5	0.4	0.5	0.5	0.5	0.4	0.5	0.5	0.5
Samoa	..	0.1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Singapore	1.7	1.3	1.8	1.7	1.9	1.8	1.7	1.4	1.9	1.6
Solomon Islands	..	..	0.1	0.2	0.1	0.1	0.1	0.1	0.1	0.1
Sri Lanka	..	..	0.2	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Thailand	0.3	0.4	0.2	0.5	0.5	0.5	0.5	0.2	0.2	0.4
Timor-Leste	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Tokelau	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Vanuatu	0.5	0.6	0.7	0.5	0.5	0.6	0.6	0.5	0.3	0.4
Viet Nam	..	0.1	0.1	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Africa (33) average3	..	..	0.3	0.4	0.3	0.3	0.3	0.3	0.3	..
Asia-Pacific (36) average4	..	..	0.7	0.7	0.7	0.7	0.6	0.7	0.7	0.6
LAC average5	0.7	1.0	0.8	0.9	0.9	0.9	0.9	0.8	0.9	0.9
OECD average1,6	1.7	1.7	1.6	1.8	1.9	1.8	1.8	1.9	1.9	..

Note: .. Not available

1. Australia, Japan, Korea and New Zealand are part of the OECD (38) group. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2023) Revenue Statistics 2023, https://doi.org/10.1787/6e87f932-en.

2. 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.

3. Represents an unweighted average for the 33 African countries included in the publication Revenue Statistics in Africa 2023.

4. Represents an unweighted average of the 36 Asian and Pacific economies in this publication. Data for 2021 are used for Australia and Japan in the calculation of the average in 2022 due to data availability.

5. Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

6. Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2023.

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

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Armenia	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Australia1	8.8	8.6	9.4	10.7	10.1	9.5	9.8	10.1	10.9	..
Azerbaijan	..	..	..	1.9	2.0	1.8	1.8	1.5	1.5	1.1
Bangladesh	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Bhutan	..	..	0.1	0.3	0.1	0.1	0.1	0.8	0.6	0.6
Cambodia	..	0.0	0.0	3.8	3.7	4.3	4.6	4.7	4.6	4.3
China2	..	..	..	..	..	..	6.4	7.4	7.0	6.6
Cook Islands	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Fiji	..	..	0.0	3.1	2.9	3.6	3.0	2.6	0.0	0.0
Georgia	5.2	2.5	3.9	3.6	4.0	4.2	4.0	4.0	3.8	3.5
Hong Kong (China)	..	..	25.6	25.7	31.7	25.8	25.8	29.8	28.8	22.9
Indonesia	3.7	5.2	5.2	2.4	1.4	1.4	1.5	1.7	1.0	1.3
Japan1	10.5	9.7	9.7	8.2	8.2	8.1	8.2	8.1	7.9	..
Kazakhstan	4.1	2.4	2.4	3.6	3.0	2.8	2.8	3.1	2.7	1.8
Kiribati	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Korea1	12.4	11.9	11.3	12.4	11.7	11.6	11.4	14.2	15.1	11.9
Kyrgyzstan	2.3	2.0	3.2	1.9	1.8	1.7	1.8	1.9	1.5	1.0
Lao PDR	..	..	1.1	0.9	0.7	1.1	1.2	1.2	1.0	0.8
Malaysia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Maldives	..	..	0.5	0.3	0.7	0.3	0.2	0.0	0.0	0.0
Marshall Islands	..	1.6	0.5	1.4	1.2	1.2	1.1	1.2	1.1	0.2
Mongolia	..	..	1.9	2.6	2.6	2.2	2.5	2.9	2.7	2.7
Nauru	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand1	5.3	4.9	6.6	6.2	6.0	5.8	6.2	5.5	5.5	5.6
Pakistan3	..	..	..	1.1	1.5	1.7	1.4	1.0	1.0	0.8
Papua New Guinea	..	1.2	1.0	0.6	0.5	1.0	0.4	0.4	0.0	0.2
The Philippines	3.1	3.4	3.0	2.8	2.8	2.6	2.5	2.7	2.8	2.6
Samoa	..	0.6	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Singapore	11.2	11.2	14.5	13.0	14.1	14.0	13.2	11.4	15.3	13.4
Solomon Islands	..	..	0.6	0.8	0.5	0.5	0.6	0.5	0.5	0.6
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	2.7	2.8	2.7	2.7	1.4	1.4	2.3
Timor-Leste	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Tokelau	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Vanuatu	3.2	3.6	4.4	3.0	3.0	3.1	3.6	3.4	2.6	2.4
Viet Nam	..	0.4	0.3	0.2	0.1	0.1	0.1	0.1	0.1	0.2
Africa (33) average4	..	..	1.9	2.0	1.7	1.8	1.8	1.7	1.7	..
Asia-Pacific (36) average5	..	..	3.6	3.2	3.3	3.2	3.2	3.4	3.3	2.9
LAC average6	3.9	5.4	4.2	4.2	4.0	3.9	4.0	3.7	4.0	3.8
OECD average7	5.3	5.4	5.4	5.7	5.7	5.5	5.5	5.6	5.6	..

Note: .. Not available

1. Australia, Japan, Korea and New Zealand are part of the OECD (38) group. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2023) Revenue Statistics 2023, https://doi.org/10.1787/6e87f932-en.

2. 2007 to 2018: Data for China are not included in this table as historical data on revenues from social security contributions are not available.

3. 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.

4. Represents an unweighted average for the 33 African countries included in the publication Revenue Statistics in Africa 2023.

5. Represents an unweighted average of the 36 Asian and Pacific economies in this publication. Data for 2021 are used for Australia and Japan in the calculation of the average in 2022 due to data availability.

6. Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

7. Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2023.

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

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Armenia	..	..	11.4	12.3	12.0	12.4	12.7	12.6	13.1	13.0
Australia1	8.8	8.3	7.2	7.7	7.5	7.3	7.3	7.5	6.9	..
Azerbaijan	..	..	..	8.7	7.8	8.1	9.3	9.8	8.6	7.6
Bangladesh	4.4	4.6	5.1	4.9	5.3	5.1	4.6	4.9	4.9	4.9
Bhutan	..	..	5.1	6.3	7.4	6.6	4.6	3.1	3.7	5.0
Cambodia	..	6.2	5.4	8.7	9.1	10.0	11.6	9.7	8.4	9.4
China	..	..	11.9	10.7	10.0	9.6	9.1	8.4	8.1	7.1
Cook Islands	..	..	15.6	17.5	17.2	17.4	17.3	15.5	18.6	16.7
Fiji	..	..	14.6	16.8	15.9	16.1	15.7	11.0	10.1	12.9
Georgia	7.6	11.9	13.0	13.1	13.8	13.4	13.9	12.6	13.5	13.3
Hong Kong (China)	..	..	1.7	1.8	1.6	1.6	1.5	1.4	1.5	1.5
Indonesia	3.5	4.9	4.7	5.2	5.0	5.0	4.7	4.3	4.8	5.1
Japan1	4.9	5.0	4.9	6.3	6.5	6.2	6.2	6.9	7.1	..
Kazakhstan	6.9	9.0	11.9	7.2	8.2	8.5	8.6	6.9	7.4	9.8
Kiribati	..	..	8.9	9.1	10.2	10.9	11.1	11.5	13.1	11.8
Korea1	8.0	7.4	7.5	6.7	7.0	7.0	7.0	6.8	6.9	7.3
Kyrgyzstan	9.3	11.9	13.2	15.0	15.5	16.5	14.6	12.5	14.3	17.1
Lao PDR	..	..	8.7	9.6	8.4	8.3	8.0	7.2	7.2	7.4
Malaysia	5.6	5.4	3.9	4.8	4.7	3.2	3.2	3.2	3.0	3.3
Maldives	..	..	8.1	14.1	15.1	14.9	14.6	12.6	14.7	15.9
Marshall Islands	..	9.4	8.7	6.9	6.7	7.1	7.1	6.6	6.7	7.0
Mongolia	..	..	11.5	9.4	10.6	12.2	11.8	10.4	11.0	11.6
Nauru	..	..	..	8.6	8.7	9.6	9.2	7.5	9.7	7.6
New Zealand1	11.3	11.6	12.0	12.3	12.0	12.2	12.2	12.8	12.4	11.9
Pakistan	..	..	..	7.1	7.1	6.5	6.4	6.9	6.7	5.9
Papua New Guinea	..	5.3	5.0	5.2	5.2	5.3	5.7	5.0	5.2	4.6
The Philippines	6.4	5.8	5.9	6.3	6.8	7.5	7.7	7.3	7.7	8.0
Samoa	..	15.1	14.4	17.2	18.1	18.4	18.5	19.1	19.3	20.9
Singapore	4.7	4.0	4.3	4.1	3.9	3.8	3.8	3.6	3.4	3.3
Solomon Islands	..	..	13.1	16.0	15.9	17.2	14.0	13.3	13.4	12.9
Sri Lanka	..	..	8.7	9.4	9.9	9.4	8.3	6.1	5.6	5.0
Thailand	9.4	10.6	9.6	10.6	10.1	10.0	9.5	9.4	9.6	9.3
Timor-Leste	..	..	..	1.3	1.9	2.7	2.8	3.3	2.2	3.5
Tokelau	..	..	8.6	7.4	7.4	8.8	7.7	8.4	9.2	6.3
Vanuatu	15.8	16.4	16.3	16.4	16.6	17.3	16.4	13.6	10.8	15.7
Viet Nam	..	10.1	10.6	9.0	9.1	8.7	8.7	7.6	7.8	8.2
Africa (33) average2	..	..	7.3	8.0	8.1	8.1	8.2	7.8	8.0	..
Asia-Pacific (36) average3	..	..	9.1	9.3	9.4	9.6	9.3	8.6	8.8	9.0
LAC average4	9.4	9.8	10.0	10.6	10.6	10.7	10.7	10.1	10.3	10.1
OECD average5	10.8	10.8	10.5	10.8	10.9	10.8	10.8	10.6	10.7	..

Note: .. Not available

1. Australia, Japan, Korea and New Zealand are part of the OECD (38) group. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2023) Revenue Statistics 2023, https://doi.org/10.1787/6e87f932-en.

2. Represents an unweighted average for the 33 African countries included in the publication Revenue Statistics in Africa 2023.

3. Represents an unweighted average of the 36 Asian and Pacific economies in this publication. Data for 2021 are used for Australia and Japan in the calculation of the average in 2022 due to data availability.

4. Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

5. Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2023.

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

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Armenia	..	..	56.5	58.1	57.4	59.4	57.0	56.1	57.7	57.5
Australia1	28.8	27.9	28.8	27.5	26.4	25.5	26.3	26.5	23.3	..
Azerbaijan	..	..	..	46.0	48.0	49.8	51.6	48.5	46.5	38.8
Bangladesh	81.4	78.9	71.0	66.6	69.8	68.7	67.1	66.4	66.5	65.9
Bhutan	..	..	37.8	46.8	51.9	50.4	43.9	38.0	37.1	44.6
Cambodia	..	88.8	91.4	74.6	71.2	72.1	72.3	65.9	64.0	64.0
China2	..	..	..	..	..	..	41.3	41.7	38.4	35.4
Cook Islands	..	..	60.6	65.0	63.4	61.4	66.4	60.0	69.1	75.6
Fiji	..	..	67.4	71.2	65.6	68.4	70.0	65.8	67.1	72.0
Georgia	53.0	58.8	58.2	55.5	57.0	57.1	57.5	56.7	60.0	55.3
Hong Kong (China)	..	..	12.7	12.4	11.5	11.6	12.2	10.5	10.3	10.7
Indonesia	44.7	39.9	41.8	43.3	42.7	41.8	40.6	42.7	44.5	42.5
Japan1	19.3	19.4	18.7	21.0	21.0	19.5	19.7	20.9	20.8	..
Kazakhstan	34.7	35.1	50.2	46.5	51.0	50.2	51.8	49.0	47.4	49.6
Kiribati	..	..	52.9	59.2	58.1	58.2	56.5	57.3	60.1	57.3
Korea1	38.4	34.3	33.7	28.0	27.7	26.3	25.8	24.4	23.1	22.7
Kyrgyzstan	79.7	75.7	74.4	78.7	80.7	81.2	79.7	76.4	75.6	77.5
Lao PDR	..	..	76.2	76.4	76.2	76.6	76.4	78.1	74.7	71.6
Malaysia	39.8	34.7	28.4	33.0	34.8	25.8	25.9	27.6	25.6	26.8
Maldives	..	..	92.6	73.5	76.6	78.9	78.4	66.4	81.2	77.8
Marshall Islands	..	52.4	30.8	26.9	25.2	26.2	26.8	25.1	26.3	26.8
Mongolia	..	..	45.5	48.9	49.6	50.8	49.5	50.0	45.7	47.1
Nauru	..	..	..	47.8	35.1	29.8	21.4	21.7	27.1	26.1
New Zealand1	34.7	32.1	39.6	38.9	38.4	37.8	38.7	38.0	35.9	35.1
Pakistan	..	..	..	63.9	62.3	63.8	64.2	66.7	64.0	58.9
Papua New Guinea	..	31.2	29.6	34.3	41.2	40.5	44.0	41.7	42.9	31.4
The Philippines	42.0	39.9	41.2	39.1	40.3	43.0	42.5	40.8	42.4	43.8
Samoa	..	79.0	75.3	76.9	77.9	77.0	77.0	76.2	75.5	79.3
Singapore	31.1	34.0	34.4	31.7	28.5	29.5	28.8	29.0	28.0	27.2
Solomon Islands	..	..	69.1	69.1	69.8	73.1	70.6	70.5	69.3	69.3
Sri Lanka	..	..	78.3	79.6	84.5	82.8	74.8	75.9	73.5	67.0
Thailand	61.9	56.4	54.4	56.2	57.4	56.7	55.1	57.2	58.7	55.6
Timor-Leste	..	..	..	7.6	17.7	20.0	17.4	27.0	15.2	17.6
Tokelau	..	..	48.9	48.9	44.2	52.7	46.3	49.2	50.1	39.4
Vanuatu	96.8	96.4	95.6	97.0	97.0	96.9	96.4	96.6	97.4	97.6
Viet Nam	..	53.3	53.0	49.5	49.2	47.2	45.9	43.2	43.0	43.4
Africa (33) average3	..	..	53.2	52.0	52.9	52.7	52.1	50.9	51.9	..
Asia-Pacific (36) average4	..	..	53.2	51.4	51.7	51.7	50.5	49.7	49.7	48.8
LAC average5	56.9	53.4	51.1	50.3	50.4	50.2	49.8	48.5	48.4	46.5
OECD average6	33.9	33.9	34.0	33.4	33.1	32.8	32.7	32.1	31.9	..

Note: .. Not available

1. Australia, Japan, Korea and New Zealand are part of the OECD (38) group. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2023) Revenue Statistics 2023, https://doi.org/10.1787/6e87f932-en.

2. 2007 to 2018: Data for China are not included in this table as historical data on revenues from social security contributions are not available.

3. Represents an unweighted average for the 33 African countries included in the publication Revenue Statistics in Africa 2023.

4. Represents an unweighted average of the 36 Asian and Pacific economies in this publication. Data for 2021 are used for Australia and Japan in the calculation of the average in 2022 due to data availability.

5. Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

6. Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2023.

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

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Armenia	..	..	8.3	8.6	7.7	7.6	7.7	8.1	8.4	8.5
Australia1	3.7	3.9	3.4	3.7	3.6	3.4	3.3	3.6	3.4	..
Azerbaijan	..	..	..	6.7	5.7	5.9	6.8	7.1	6.0	5.4
Bangladesh	1.8	2.1	2.8	2.7	2.9	3.0	2.7	2.9	2.9	3.0
Bhutan	..	..	2.0	2.4	2.5	2.6	2.6	2.1	2.6	3.0
Cambodia	..	2.5	1.6	3.7	4.0	4.2	4.9	4.5	3.8	4.3
China2	..	..	9.1	7.8	7.6	7.3	6.7	6.1	5.8	4.7
Cook Islands	..	..	10.6	12.5	12.0	12.7	12.6	10.5	14.4	11.5
Fiji	..	..	8.7	9.8	7.8	7.7	7.5	5.4	5.4	8.0
Georgia	4.7	8.3	10.1	10.3	10.1	9.9	10.6	9.2	10.3	10.4
Hong Kong (China)	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Indonesia	2.3	3.3	3.4	3.7	3.5	3.6	3.4	2.9	3.3	3.5
Japan1	2.3	2.5	2.5	4.1	4.0	4.0	4.2	4.9	5.1	..
Kazakhstan	4.4	4.5	3.1	2.3	3.1	3.3	3.9	3.6	3.3	4.1
Kiribati	..	..	0.0	6.4	7.0	7.8	8.0	8.1	9.5	9.0
Korea1	3.6	3.8	3.9	3.6	4.1	4.1	4.3	4.2	4.3	4.9
Kyrgyzstan	5.8	8.6	10.3	10.8	10.5	11.2	9.6	8.3	9.8	14.1
Lao PDR	..	..	3.3	4.3	3.5	3.4	3.3	2.8	3.1	2.7
Malaysia3	1.7	1.4	1.0	2.7	3.2	1.7	1.0	1.0	0.9	0.9
Maldives	..	..	0.0	9.5	9.3	9.2	8.8	7.5	9.6	10.3
Marshall Islands	..	2.8	3.8	2.7	2.6	3.2	3.2	2.8	2.9	3.0
Mongolia	..	..	5.9	4.6	5.8	6.7	6.6	5.8	6.3	7.2
Nauru	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand1	8.1	8.6	9.3	9.5	9.5	9.5	9.5	10.3	10.1	10.0
Pakistan	..	..	..	4.4	4.4	3.8	3.8	4.1	4.3	3.6
Papua New Guinea	..	2.4	2.3	2.7	2.6	2.6	2.7	2.5	2.7	2.3
The Philippines	2.6	2.6	3.5	4.0	4.2	4.3	4.3	3.8	4.0	4.7
Samoa	..	7.0	6.7	9.0	9.3	9.6	9.9	10.0	10.2	11.0
Singapore	1.3	1.8	2.4	2.4	2.3	2.2	2.2	2.1	2.1	2.1
Solomon Islands	..	..	6.3	7.0	6.7	6.7	5.7	5.6	6.2	6.3
Sri Lanka	..	..	4.3	2.3	3.9	3.8	3.6	1.6	1.8	2.1
Thailand	3.5	4.6	3.7	3.9	3.8	3.9	3.5	3.5	3.9	4.2
Timor-Leste	..	..	..	1.3	0.7	1.0	0.9	1.0	0.8	1.1
Tokelau	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Vanuatu	9.2	10.5	6.6	7.2	7.3	8.2	7.6	6.2	5.2	8.1
Viet Nam	..	5.0	5.7	4.8	5.0	4.9	4.7	4.2	4.4	4.7
Africa (33) average4	..	..	4.1	4.6	4.6	4.7	4.7	4.4	4.5	..
Asia-Pacific (36) average5	..	..	4.5	5.1	5.0	5.1	5.0	4.6	4.9	5.2
LAC average6	4.8	5.5	5.9	6.6	6.7	6.8	6.7	6.4	6.7	6.7
OECD average7	6.6	6.7	6.6	6.8	6.9	7.0	6.9	6.9	7.2	..

Note: .. Not available

1. Australia, Japan, Korea and New Zealand are part of the OECD (38) group. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2023) Revenue Statistics 2023, https://doi.org/10.1787/6e87f932-en.

2. 2007 to 2018: Revenues from import excise tax and refund of excise tax for export are included under heading 5111 as they cannot be separated from revenues from import VAT and refund of VAT for export, while the VAT portions represent the majority of the combined revenues.

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

4. Represents an unweighted average for the 33 African countries included in the publication Revenue Statistics in Africa 2023.

5. Represents an unweighted average of the 36 Asian and Pacific economies in this publication. Data for 2021 are used for Australia and Japan in the calculation of the average in 2022 due to data availability.

6. Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

7. Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2023.

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

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Armenia	..	..	40.9	40.9	36.9	36.5	34.4	36.0	37.1	37.4
Australia1	12.0	13.2	13.5	13.2	12.5	12.0	12.0	12.8	11.4	..
Azerbaijan	..	..	..	35.2	35.3	36.5	37.5	34.8	32.3	27.6
Bangladesh	34.0	36.4	38.0	36.1	37.5	39.6	39.8	39.0	39.2	39.8
Bhutan	..	..	14.4	18.2	17.4	19.4	25.2	25.9	26.1	26.7
Cambodia	..	35.9	27.3	31.7	31.2	30.1	30.5	30.6	28.9	29.3
China2, 3	..	..	..	..	..	..	30.2	30.3	27.8	23.4
Cook Islands	..	..	41.1	46.6	44.4	44.6	48.5	40.5	53.6	52.0
Fiji	..	..	40.4	41.3	32.3	32.7	33.6	32.2	35.5	44.8
Georgia	32.4	40.9	45.3	43.8	41.6	42.4	44.2	41.3	45.6	43.0
Hong Kong (China)	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Indonesia	29.4	27.0	29.6	30.4	30.5	30.3	29.0	29.0	29.9	29.1
Japan1	9.1	9.5	9.6	13.7	13.0	12.8	13.2	14.9	14.9	0.0
Kazakhstan	22.2	17.7	13.1	14.8	19.1	19.4	23.2	25.5	21.4	20.6
Kiribati	..	..	0.0	41.6	39.8	41.6	40.8	40.6	43.6	43.8
Korea1	17.0	17.4	17.5	15.3	16.0	15.3	15.7	15.1	14.4	15.3
Kyrgyzstan	49.7	54.5	58.0	56.7	54.4	55.4	52.2	50.4	51.7	63.8
Lao PDR	..	..	28.6	33.9	31.8	31.4	31.4	30.6	32.4	26.3
Malaysia4	11.9	9.2	7.2	18.9	24.2	13.4	8.2	9.1	7.5	7.5
Maldives	..	..	0.0	49.8	47.1	48.9	47.3	39.6	53.0	50.4
Marshall Islands	..	15.7	13.6	10.4	9.9	11.9	11.9	10.7	11.3	11.7
Mongolia	..	..	23.4	23.7	27.0	28.2	27.5	28.0	26.5	29.3
Nauru	..	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0
New Zealand1	24.9	23.8	30.7	30.2	30.2	29.6	30.4	30.6	29.3	29.7
Pakistan	..	..	..	39.7	38.4	37.3	38.5	39.8	41.7	35.7
Papua New Guinea	..	13.9	13.3	17.9	20.8	19.9	20.8	21.3	22.1	15.3
The Philippines	17.0	18.1	24.8	24.9	25.3	24.7	23.6	21.1	22.0	25.3
Samoa	..	36.7	35.0	40.4	40.0	40.1	41.1	40.1	39.8	41.9
Singapore	8.3	14.9	19.6	18.6	16.5	16.8	16.5	16.8	16.9	17.0
Solomon Islands	..	..	33.2	30.1	29.4	28.8	28.6	29.5	32.1	33.9
Sri Lanka	..	..	38.6	19.8	32.9	33.7	32.3	20.1	23.2	27.9
Thailand	23.1	24.5	20.8	20.8	21.9	22.2	20.6	21.1	23.8	25.1
Timor-Leste	..	..	..	7.6	6.2	7.6	5.8	8.3	5.3	5.3
Tokelau	..	..	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Vanuatu	56.4	61.5	38.8	42.8	42.5	45.8	44.6	44.1	46.5	50.2
Viet Nam	..	26.6	28.4	26.7	27.1	26.8	24.9	23.9	24.3	24.6
Africa (33) average5	..	..	29.5	29.5	29.5	29.7	29.2	28.1	28.3	..
Asia-Pacific (36) average6	..	..	24.0	26.7	26.7	26.7	26.8	25.9	27.0	27.2
LAC average7	27.9	28.6	29.6	30.9	31.2	31.5	31.1	30.9	31.1	30.8
OECD average8	20.5	21.1	21.3	21.0	21.1	21.1	21.1	20.9	21.4	..

Note: .. Not available

1. Australia, Japan, Korea and New Zealand are part of the OECD (38) group. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2023) Revenue Statistics 2023, https://doi.org/10.1787/6e87f932-en.

2. 2007 to 2018: Data for China are not included in this table as historical data on revenues from social security contributions are not available.

3. 2007 to 2018: Revenues from import excise tax and refund of excise tax for export are included under heading 5111 as they cannot be separated from revenues from import VAT and refunds of VAT for export and VAT represents the majority of the revenues.

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

5. Represents an unweighted average for the 33 African countries included in the publication Revenue Statistics in Africa 2023.

6. Represents an unweighted average of the 36 Asian and Pacific economies in this publication. Data for 2021 are used for Australia and Japan in the calculation of the average in 2022 due to data availability.

7. Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

8. Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2023.

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

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Armenia	..	..	2.6	3.0	3.6	4.2	4.4	4.0	3.7	3.3
Australia1	4.3	3.6	3.0	2.9	2.9	2.8	2.9	2.9	2.5	..
Azerbaijan	..	..	..	1.9	1.9	2.0	2.4	2.6	2.5	2.1
Bangladesh	2.5	2.5	2.4	2.3	2.5	2.2	1.9	2.0	2.0	1.9
Bhutan	..	..	3.2	3.6	4.7	3.9	1.8	0.8	0.9	1.8
Cambodia	..	3.7	2.0	4.8	4.9	5.6	6.4	4.9	4.3	4.8
China2	..	..	2.5	2.5	2.2	2.0	2.2	2.0	2.0	2.2
Cook Islands	..	..	4.8	4.8	4.9	4.6	4.5	4.7	4.1	5.0
Fiji	..	..	5.8	7.0	8.0	8.4	8.1	5.6	4.8	4.9
Georgia	2.8	3.5	2.9	2.8	3.7	3.5	3.2	3.4	3.3	3.0
Hong Kong (China)	..	..	1.3	1.4	1.3	1.2	1.2	1.2	1.3	1.3
Indonesia	1.2	1.6	1.4	1.6	1.4	1.4	1.3	1.4	1.6	1.6
Japan1	2.0	2.0	1.9	1.8	2.0	1.7	1.6	1.5	1.5	..
Kazakhstan	2.1	3.9	8.3	4.6	4.8	4.9	4.5	3.1	3.8	5.5
Kiribati	..	..	8.9	2.7	3.2	3.1	3.1	3.3	3.6	2.8
Korea1	4.1	3.4	3.4	2.6	2.6	2.5	2.4	2.2	2.2	2.0
Kyrgyzstan	2.8	2.8	2.7	4.1	4.9	5.0	4.9	4.1	4.4	2.9
Lao PDR	..	..	4.3	4.1	3.7	4.3	4.1	3.2	3.4	4.1
Malaysia	2.9	3.2	2.4	1.6	1.0	1.2	1.8	1.8	1.9	2.0
Maldives	..	..	8.1	4.5	5.8	5.7	5.8	5.1	5.1	5.6
Marshall Islands	..	6.5	4.8	4.2	4.0	3.8	4.0	3.8	3.8	3.9
Mongolia	..	..	4.8	4.1	3.8	4.5	4.5	4.1	4.1	3.9
Nauru	..	..	..	8.0	8.3	9.0	8.6	7.0	9.1	7.1
New Zealand1	2.5	2.2	1.9	1.9	1.8	1.9	1.8	1.7	1.5	1.3
Pakistan	..	..	..	2.6	2.7	2.7	2.5	2.7	2.3	2.3
Papua New Guinea	..	2.9	2.8	2.5	2.6	2.7	3.0	2.4	2.5	2.4
The Philippines	3.7	3.1	2.2	2.2	2.4	3.1	3.3	3.4	3.6	3.3
Samoa	..	8.1	7.7	8.2	8.8	8.8	8.6	9.0	9.1	9.9
Singapore	2.0	1.6	1.3	1.3	1.2	1.1	1.1	1.0	1.0	0.9
Solomon Islands	..	..	6.7	8.9	9.0	10.3	8.2	7.6	7.0	6.4
Sri Lanka	..	..	4.4	7.1	6.1	5.6	4.7	4.5	3.8	2.9
Thailand	5.6	5.7	5.7	5.4	5.3	5.1	5.1	4.9	4.9	4.4
Timor-Leste	..	..	..	0.0	1.2	1.7	1.9	2.3	1.4	2.4
Tokelau	..	..	8.6	7.4	7.4	8.8	7.7	8.4	9.2	6.3
Vanuatu	6.6	6.0	7.0	6.4	6.4	6.4	6.0	5.5	4.5	5.8
Viet Nam	..	4.7	4.4	3.7	3.6	3.3	3.5	3.0	3.0	3.1
Africa (33) average3	..	..	3.2	3.3	3.4	3.3	3.3	3.2	3.3	..
Asia-Pacific (36) average4	..	..	4.2	3.8	4.0	4.1	4.0	3.6	3.6	3.5
LAC average5	4.3	4.0	3.7	3.5	3.6	3.6	3.7	3.4	3.3	3.1
OECD average6	3.7	3.5	3.3	3.3	3.3	3.2	3.1	3.0	2.9	..

Note: .. Not available

1. Australia, Japan, Korea and New Zealand are part of the OECD (38) group. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2023) Revenue Statistics 2023, https://doi.org/10.1787/6e87f932-en.

2. 2007 to 2018: Revenues from import excise tax and refund of excise tax for export are included under heading 5111 as they cannot be separated from revenues from import VAT and refund of VAT for export, while the VAT portions represent the majority of the combined revenues.

3. Represents an unweighted average for the 33 African countries included in the publication Revenue Statistics in Africa 2023.

4. Represents an unweighted average of the 36 Asian and Pacific economies in this publication. Data for 2021 are used for Australia and Japan in the calculation of the average in 2022 due to data availability.

5. Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

6. Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2023.

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

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Armenia	..	..	12.7	14.2	17.4	19.9	19.5	17.7	16.4	14.5
Australia1	14.1	12.1	12.0	10.5	10.1	9.9	10.6	10.1	8.4	..
Azerbaijan	..	..	..	10.0	11.5	12.4	13.3	13.0	13.5	10.6
Bangladesh	47.4	42.6	33.0	30.5	32.3	29.1	27.4	27.4	27.2	26.0
Bhutan	..	..	23.4	27.2	32.9	29.3	16.9	9.5	8.9	15.9
Cambodia	..	52.9	33.6	41.1	38.3	40.4	40.3	33.3	32.9	32.7
China2, 3	..	..	..	..	..	..	9.9	10.1	9.6	11.0
Cook Islands	..	..	18.6	17.7	18.1	16.1	17.3	18.1	15.4	22.6
Fiji	..	..	26.9	29.8	33.2	35.6	36.3	33.5	31.5	27.2
Georgia	19.6	17.4	13.0	11.7	15.4	14.7	13.4	15.4	14.4	12.4
Hong Kong (China)	..	..	10.0	9.7	9.3	9.2	10.1	8.7	8.9	9.4
Indonesia	15.3	12.9	12.2	12.9	12.2	11.6	11.6	13.7	14.6	13.4
Japan1	7.9	7.7	7.2	5.8	6.6	5.3	5.1	4.5	4.4	..
Kazakhstan	10.3	15.2	35.1	29.5	30.1	29.1	26.8	21.8	24.3	27.9
Kiribati	..	..	52.9	17.6	18.3	16.6	15.8	16.7	16.6	13.5
Korea1	19.7	15.9	15.1	10.9	10.1	9.4	8.7	7.8	7.4	6.3
Kyrgyzstan	23.7	18.0	15.4	21.2	25.4	24.8	26.6	25.1	23.1	13.2
Lao PDR	..	..	37.8	32.9	33.7	39.3	38.8	34.4	35.5	39.8
Malaysia	20.5	20.8	17.3	11.0	7.8	9.4	14.4	15.7	15.9	16.8
Maldives	..	..	92.6	23.7	29.5	30.0	31.1	26.8	28.2	27.3
Marshall Islands	..	36.4	17.1	16.4	15.2	14.2	14.9	14.3	14.9	14.9
Mongolia	..	..	19.0	21.3	17.8	18.9	18.8	19.8	16.9	15.9
Nauru	..	..	..	44.6	33.3	27.8	19.9	20.3	25.3	24.3
New Zealand1	7.5	6.2	6.4	6.1	5.7	5.8	5.8	5.0	4.4	3.7
Pakistan	..	..	..	23.6	23.3	26.0	25.3	26.5	21.8	22.8
Papua New Guinea	..	17.2	16.3	16.4	20.3	20.6	23.1	20.4	20.6	16.1
The Philippines	24.5	20.9	15.7	13.7	14.5	17.8	18.4	19.3	19.9	17.9
Samoa	..	42.3	40.2	36.5	38.0	36.9	35.9	36.1	35.6	37.5
Singapore	13.0	13.5	10.3	10.0	8.8	8.7	8.7	8.3	7.8	7.3
Solomon Islands	..	..	35.3	38.4	39.8	43.9	41.3	40.2	36.4	34.6
Sri Lanka	..	..	39.7	59.8	51.5	49.1	42.5	55.8	50.2	39.1
Thailand	37.0	30.3	32.1	28.3	30.0	28.8	29.4	30.0	29.7	26.5
Timor-Leste	..	..	..	0.0	11.6	12.5	11.6	18.8	9.9	12.3
Tokelau	..	..	48.9	48.9	44.2	52.7	46.3	49.2	50.1	39.4
Vanuatu	40.4	34.9	40.8	38.1	37.6	36.0	35.4	39.2	40.8	36.0
Viet Nam	..	25.1	22.3	20.5	19.7	17.9	18.3	16.8	16.2	16.2
Africa (33) average4	..	..	23.1	22.3	22.9	21.9	21.9	21.6	22.6	..
Asia-Pacific (36) average5	..	..	26.2	22.6	23.0	23.1	21.9	21.7	21.1	19.9
LAC average6	27.4	23.2	19.7	17.4	17.4	16.9	16.9	16.1	15.8	14.3
OECD average7	11.6	10.9	10.8	10.3	10.0	9.7	9.5	9.1	8.5	..

Note: .. Not available

1. Australia, Japan, Korea and New Zealand are part of the OECD (38) group. Data for Australia, Japan, Korea, New Zealand and the OECD average are taken from OECD (2023) Revenue Statistics 2023, https://doi.org/10.1787/6e87f932-en.

2. 2007 to 2018: Data for China are not included in this table as historical data on revenues from social security contributions are not available.

3. 2007 to 2018: Revenues from import excise tax and refund of excise tax for export are included under heading 5111 as they cannot be separated from revenues from import VAT and refunds of VAT for export and VAT represents the majority of the revenues.

4. Represents an unweighted average for the 33 African countries included in the publication Revenue Statistics in Africa 2023.

5. Represents an unweighted average of the 36 Asian and Pacific economies in this publication. Data for 2021 are used for Australia and Japan in the calculation of the average in 2022 due to data availability.

6. Represents an unweighted average for the 26 Latin American and Caribbean (LAC) countries included in the publication Revenue Statistics in Latin America and the Caribbean 2024.

7. Represents an unweighted average for the 38 OECD member countries included in the publication Revenue Statistics 2023.

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

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Armenia	1 031 338	2 242 881	3 460 203	5 043 633	5 564 493	6 017 035	6 543 322	6 181 903	6 991 778	8 501 436
Australia1	706 896	998 904	1 418 404	1 657 538	1 842 634	1 946 613	1 979 471	2 080 419	2 308 049	2 530 886
Azerbaijan	4 718	12 523	42 465	54 380	70 338	80 092	81 896	72 578	93 203	133 973
Bangladesh1	3 489 966	5 777 980	10 970 839	20 758 210	26 392 480	29 514 288	31 704 694	35 301 848	39 717 164	44 392 733
Bhutan1	21 983	40 331	83 494	147 159	172 713	184 660	187 378	193 386	216 239	236 464
Cambodia	14 237 327	28 918 818	57 788 147	98 334 482	118 907 473	134 279 541	148 984 697	142 502 829	150 792 683	164 059 089
China	10 028	18 732	41 212	68 886	83 204	91 928	98 652	101 357	114 924	120 472
Cook Islands1	..	..	354 402	435 948	526 808	576 363	542 250	349 508	396 927	513 595
Fiji	..	..	6 024	9 822	11 065	11 651	11 762	9 613	8 914	10 963
Georgia	6 213	11 947	21 822	33 935	40 762	44 599	49 253	49 267	60 003	71 754
Hong Kong (China)	1 334 128	1 438 715	1 816 191	2 415 535	2 712 236	2 891 533	2 901 316	2 728 738	2 924 721	2 864 683
Indonesia	1 520 683	3 035 611	6 864 133	11 526 333	13 589 826	14 838 756	15 832 657	15 443 353	16 976 751	19 588 090
Japan2	537 614	534 106	504 874	540 741	555 712	556 571	556 783	537 890	551 434	562 708
Kazakhstan	2 599 902	7 590 594	21 815 517	40 884 134	54 378 858	61 819 536	69 532 627	70 649 033	83 951 588	103 765 518
Kiribati	..	..	169 308	226 674	245 532	262 640	252 344	258 139	302 793	306 725
Korea	651 634	957 448	1 322 611	1 658 020	1 835 698	1 898 193	1 924 498	1 940 726	2 080 199	2 161 774
Kyrgyzstan	65 358	100 899	220 369	430 489	530 476	569 386	654 015	639 689	782 854	1 020 745
Lao PDR	14 132	32 483	61 997	117 252	140 698	152 414	163 080	167 669	180 751	217 350
Malaysia	356 401	543 578	821 434	1 176 941	1 372 310	1 447 760	1 513 157	1 416 605	1 548 899	1 791 358
Maldives	..	14 891	33 129	63 455	74 110	83 177	88 079	57 105	80 774	94 945
Marshall Islands	..	136 559	160 470	184 247	213 062	221 794	239 642	244 462	256 979	261 176
Mongolia	1 292	3 041	9 757	22 895	28 011	32 583	37 839	37 883	44 703	54 878
Nauru1	..	..	..	134 000	169 000	175 000	186 000	235 000	212 000	229 000
New Zealand1	122 217	164 466	205 657	258 799	295 673	310 283	317 284	342 985	363 707	395 896
Pakistan	5 655 818	9 689 071	19 731 030	32 725 049	39 189 810	43 798 401	47 540 409	55 836 225	66 639 672	84 068 755
Papua New Guinea	14 380	22 766	38 752	60 139	72 522	79 405	83 844	82 515	91 626	111 241
The Philippines	3 697 556	5 917 282	9 399 451	13 944 157	16 556 651	18 265 190	19 517 863	17 951 574	19 410 614	22 028 276
Samoa1	..	1 425	1 776	2 206	2 254	2 390	2 344	2 169	2 170	2 551
Singapore2	168 827	218 012	335 614	426 430	479 803	513 589	513 635	491 949	611 662	683 424
Solomon Islands	..	..	7 243	10 352	11 593	12 847	13 234	12 617	12 228	12 775
Sri Lanka	1 538 718	2 901 646	6 629 667	11 566 987	14 387 319	15 351 933	15 910 976	15 646 254	17 612 370	24 063 762
Thailand3	4 849 547	7 454 616	10 620 555	13 589 050	15 245 782	16 167 922	16 807 808	15 880 623	16 006 199	17 140 905
Timor-Leste	..	..	..	3 091	2 646	2 794	2 743	2 163	3 622	3 205
Tokelau1,4	..	..	9 597	14 222	15 000	17 011	18 190	19 125	18 747	20 596
Vanuatu	37 441	43 148	64 996	79 657	94 889	100 772	107 450	104 929	104 023	117 917
Viet Nam	441 646	914 001	2 739 843	5 191 324	6 293 905	7 009 042	7 707 200	8 044 386	8 487 476	9 548 738

Note: .. Not available

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

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

2. Data are on a fiscal year basis ending 31st 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 30th September. The year Y is calculated as the sum of Q4(Y-1) to Q3(Y).

4. 2022: Data are provisional.

Source: OECD National Accounts data for Australia, China, Indonesia, Japan, Korea and New Zealand; national sources for Armenia, the Cook Islands, Fiji, Kazakhstan, Kyrgyzstan, Maldives, Mongolia, Philippines, Tokelau and Viet Nam; the Asian Development Bank's Key Indicators Database for the Solomon Islands; World Economic Outlook data published by the IMF for Bangladesh, Bhutan, Cambodia, Hong Kong (China), Lao PDR, Nauru, Pakistan, Samoa, Singapore, Thailand and Vanuatu; Pacific Community (SPC) data for the Marshall Islands; a combination of national sources and IMF data for Malaysia, Timor-Leste, Kiribati and Papua New Guinea; 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	2017	2018	2019	2020	2021	2022
Armenia	1 912	4 900	9 260	10 553	11 527	12 458	13 619	12 642	13 879	19 514
Australia1	409 836	762 829	1 301 098	1 245 249	1 412 242	1 454 420	1 376 059	1 431 726	1 733 780	1 755 531
Azerbaijan	5 273	13 238	52 909	52 997	41 375	47 113	48 174	42 693	54 825	78 807
Bangladesh1	66 933	89 821	158 576	267 151	333 558	359 393	377 305	416 324	468 329	514 377
Bhutan1	503	926	1 790	2 372	2 600	2 834	2 657	2 669	2 933	3 137
Cambodia	3 707	7 058	13 796	24 217	29 394	33 181	36 682	34 681	36 299	39 063
China	1 211 344	2 285 887	6 087 209	11 061 553	12 310 502	13 894 817	14 279 903	14 687 781	17 820 621	17 881 982
Cook Islands1	..	..	255	304	374	399	357	227	281	326
Fiji	..	..	3 141	4 682	5 353	5 581	5 444	4 432	4 305	4 980
Georgia	3 144	6 590	12 241	14 953	16 242	17 599	17 477	15 845	18 625	24 606
Hong Kong (China)	171 210	184 975	233 769	311 612	348 024	368 888	370 259	351 766	376 254	365 793
Indonesia	180 566	312 797	755 094	860 854	1 015 619	1 042 272	1 119 100	1 059 055	1 186 510	1 319 076
Japan2	4 988 742	4 845 898	5 751 589	4 467 308	4 954 369	5 040 341	5 107 648	5 037 619	5 024 261	4 279 207
Kazakhstan	18 292	57 125	148 047	184 388	166 806	179 340	181 667	171 082	197 112	225 529
Kiribati	..	..	155	170	188	196	175	178	227	213
Korea	576 483	934 708	1 143 672	1 466 039	1 623 074	1 725 373	1 651 423	1 644 313	1 818 432	1 673 917
Kyrgyzstan	1 368	2 459	4 794	6 678	7 703	8 271	9 372	8 283	9 256	12 270
Lao PDR	1 720	3 079	7 506	14 418	17 055	18 131	18 770	18 511	18 533	15 121
Malaysia	93 789	143 534	255 017	301 355	319 109	358 783	365 279	337 008	373 832	407 027
Maldives	..	1 163	2 588	4 118	4 809	5 397	5 715	3 705	5 241	6 161
Marshall Islands	..	137	160	184	213	222	240	244	257	261
Mongolia	1 200	2 523	7 185	11 620	11 481	13 207	14 206	13 466	15 689	17 473
Nauru1	..	..	..	101	130	131	129	162	159	159
New Zealand1	55 524	115 799	148 186	180 477	210 083	214 690	209 032	222 420	257 255	251 015
Pakistan	109 247	163 233	235 132	322 595	373 932	398 047	348 502	352 832	415 907	472 760
Papua New Guinea	5 169	7 339	14 251	21 723	22 743	24 110	24 751	23 848	26 113	31 610
The Philippines	83 667	107 420	208 369	306 446	328 481	346 842	376 823	361 751	394 087	404 353
Samoa1	..	522	700	910	889	931	895	804	844	979
Singapore2	97 930	130 986	246 140	310 171	347 451	380 763	376 522	356 551	455 280	495 714
Solomon Islands	..	..	898	1 308	1 470	1 615	1 619	1 536	1 489	1 560
Sri Lanka	20 007	28 880	58 643	85 091	94 376	94 484	89 015	84 305	88 609	74 586
Thailand3	120 901	185 345	335 185	396 787	449 201	500 396	541 356	507 471	500 552	488 883
Timor-Leste	..	..	..	3 091	2 646	2 794	2 743	2 163	3 622	3 205
Tokelau1,4	..	..	7	10	11	12	12	12	13	13
Vanuatu	272	390	652	744	880	929	930	1 008	921	1 039
Viet Nam	31 176	57 648	143 212	236 795	277 071	304 470	331 818	346 310	370 076	407 965

Note: .. Not available

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

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

2. Data are on a fiscal year basis ending 31st 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 30th September. The year Y is calculated as the sum of Q4(Y-1) to Q3(Y).

4. 2022: Data are provisional.

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

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Armenia	..	..	1 868	2 230	2 399	2 605	3 048	2 833	3 150	4 421
Australia	117 291	225 719	346 463	344 314	397 957	401 214	379 559	423 827	490 717	..
Azerbaijan	..	..	..	10 042	6 735	7 635	8 701	8 666	10 086	15 466
Bangladesh	3 601	5 286	11 477	19 771	25 569	26 883	25 759	30 862	34 765	38 411
Bhutan	47	92	243	317	370	373	277	217	290	354
Cambodia	..	496	821	2 824	3 756	4 586	5 865	5 082	4 784	5 759
China1	..	..	1 081 334	2 005 970	2 135 984	2 364 009	3 154 303	2 948 831	3 749 420	3 585 400
Cook Islands	..	54	66	82	101	113	93	59	75	72
Fiji	..	..	680	1 105	1 296	1 312	1 221	741	650	890
Georgia	452	1 330	2 731	3 530	3 948	4 122	4 209	3 531	4 206	5 929
Hong Kong (China)	..	..	31 088	44 454	48 955	49 788	45 094	48 500	54 943	51 732
Indonesia	14 213	38 655	85 748	104 259	117 932	124 790	129 683	106 660	128 926	159 185
Japan	1 224 625	1 235 070	1 545 057	1 386 433	1 537 453	1 594 730	1 617 258	1 649 298	1 631 376	..
Kazakhstan	3 643	14 590	35 169	28 652	26 711	30 416	30 294	24 057	30 744	44 552
Kiribati	..	..	26	26	33	37	34	36	50	44
Korea	120 547	202 441	256 154	347 879	411 689	460 420	449 659	456 264	540 942	535 273
Kyrgyzstan	160	386	852	1 276	1 484	1 678	1 721	1 358	1 752	2 705
Lao PDR	..	..	860	1 810	1 883	1 971	1 978	1 698	1 780	1 561
Malaysia	13 180	22 218	35 259	43 775	42 679	44 871	45 463	38 622	43 917	49 524
Maldives	..	130	227	789	949	1 019	1 063	705	947	1 258
Marshall Islands	..	24	45	48	56	60	64	65	66	68
Mongolia	..	..	1 819	2 244	2 461	3 157	3 391	2 804	3 752	4 323
Nauru	..	..	..	18	32	42	56	56	57	46
New Zealand	17 340	40 073	46 955	56 778	64 909	67 383	65 126	78 230	84 050	84 852
Pakistan	..	..	..	36 083	42 644	40 689	34 828	36 289	43 222	47 370
Papua New Guinea	491	1 247	2 417	3 302	2 867	3 181	3 223	2 833	3 172	4 675
The Philippines	12 769	15 677	29 566	49 723	55 129	60 328	68 058	64 552	71 177	74 337
Samoa	..	100	134	204	206	223	215	201	216	258
Singapore	14 865	15 433	30 692	40 476	48 057	49 081	49 588	44 507	55 647	59 991
Solomon Islands	..	..	171	302	334	379	321	290	288	290
Sri Lanka	..	..	6 509	10 086	11 106	10 694	9 868	6 730	6 705	5 544
Thailand	18 452	34 886	59 031	74 988	78 769	88 421	93 334	83 536	82 068	81 667
Timor-Leste	..	..	..	517	280	380	449	266	523	634
Tokelau	..	..	1	2	2	2	2	2	2	2
Vanuatu	44	67	111	126	151	166	158	142	102	167
Viet Nam	..	10 894	28 580	43 023	51 020	55 847	62 800	61 199	67 375	77 354

Note: .. Not available

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

1. 2007 to 2018: The figures for China do not include revenue from social security contributions as detailed data were not available.

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

	2000	2005	2010	2015	2017	2018	2019	2020	2021	2022
Armenia	539.40	457.73	373.67	477.93	482.74	482.99	480.46	489.00	503.77	435.66
Australia	1.72	1.31	1.09	1.33	1.30	1.34	1.44	1.45	1.33	1.44
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	79.12	82.12	84.03	84.79	84.81	86.30
Bhutan	43.67	43.56	46.65	62.04	66.43	65.15	70.53	72.46	73.73	75.37
Cambodia	3 840.66	4 097.31	4 188.76	4 060.56	4 045.30	4 046.88	4 061.52	4 108.96	4 154.18	4 199.86
China	8.28	8.19	6.77	6.23	6.76	6.62	6.91	6.90	6.45	6.74
Cook Islands	2.20	1.42	1.39	1.43	1.41	1.45	1.52	1.54	1.41	1.58
Fiji	2.13	1.69	1.92	2.10	2.07	2.09	2.16	2.17	2.07	2.20
Georgia	1.98	1.81	1.78	2.27	2.51	2.53	2.82	3.11	3.22	2.92
Hong Kong (China)	7.79	7.78	7.77	7.75	7.79	7.84	7.84	7.76	7.77	7.83
Indonesia	8 421.77	9 704.73	9 090.44	13 389.42	13 380.83	14 236.93	14 147.67	14 582.20	14 308.14	14 849.86
Japan	107.77	110.22	87.78	121.04	112.17	110.42	109.01	106.77	109.75	131.50
Kazakhstan	142.13	132.88	147.36	221.73	326.00	344.71	382.75	412.95	425.91	460.10
Kiribati	1.72	1.31	1.09	1.33	1.30	1.34	1.44	1.45	1.33	1.44
Korea	1 130.36	1 024.33	1 156.46	1 130.95	1 131.00	1 100.16	1 165.36	1 180.27	1 143.95	1 291.45
Kyrgyzstan	47.78	41.03	45.97	64.46	68.87	68.84	69.78	77.23	84.58	83.19
Lao PDR	8 216.40	10 549.97	8 259.63	8 132.31	8 249.65	8 406.28	8 688.35	9 057.80	9 752.93	14 374.08
Malaysia	3.80	3.79	3.22	3.91	4.30	4.04	4.14	4.20	4.14	4.40
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	2 439.74	2 467.07	2 663.61	2 813.29	2 849.37	3 140.76
Nauru	1.72	1.31	1.09	1.33	1.30	1.34	1.44	1.45	1.33	1.44
New Zealand	2.20	1.42	1.39	1.43	1.41	1.45	1.52	1.54	1.41	1.58
Pakistan	51.77	59.36	83.91	101.44	104.80	110.03	136.41	158.25	160.23	177.83
Papua New Guinea	2.78	3.10	2.72	2.77	3.19	3.29	3.39	3.46	3.51	3.52
The Philippines	44.19	55.09	45.11	45.50	50.40	52.66	51.80	49.62	49.25	54.48
Samoa	3.11	2.73	2.54	2.42	2.54	2.57	2.62	2.70	2.57	2.61
Singapore	1.72	1.66	1.36	1.37	1.38	1.35	1.36	1.38	1.34	1.38
Solomon Islands	5.09	7.53	8.06	7.91	7.89	7.95	8.17	8.21	8.21	8.19
Sri Lanka	76.91	100.47	113.05	135.94	152.45	162.48	178.74	185.59	198.76	322.63
Thailand	40.11	40.22	31.69	34.25	33.94	32.31	31.05	31.29	31.98	35.06
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	1.41	1.45	1.52	1.54	1.41	1.58
Vanuatu	137.65	110.64	99.69	107.07	107.83	108.47	115.54	104.10	112.95	113.49
Viet Nam	14 166.17	15 854.85	19 131.38	21 923.28	22 715.85	23 020.47	23 227.19	23 228.86	22 934.41	23 405.78

Source: OECD National Accounts data for Australia, the Cook Islands, Japan, Kiribati, Korea, the Marshall Islands, Nauru, New Zealand, Timor-Leste and Tokelau; IMF's World Economic Outlook (April 2024) for the remaining economies.