Countries Most Reliant on Consumption Taxes (2023)
Source: World Bank·25 countries·Updated 2023
Consumption taxes (VAT/GST) are efficient but can be regressive. {#1} derives {#1_value} from goods & services taxes.
Macao SAR, China leads with taxes on goods & services (% of revenue) of 71.7%.
Bahamas, The ranks #2 at 57.1%.
Lao PDR ranks #3 at 53.9%.
Mauritius ranks #4 at 53.3%.
Guatemala ranks #5 at 51.5%.
Top 25 Countries by Taxes on Goods & Services (% of revenue)
| # | Country | Taxes on Goods & Services (% of revenue) | Year |
|---|---|---|---|
| 1 |  Macao SAR, China | 71.7% | 2023 |
| 2 |  Bahamas, The | 57.1% | 2023 |
| 3 |  Lao PDR | 53.9% | 2022 |
| 4 |  Mauritius | 53.3% | 2024 |
| 5 |  Guatemala | 51.5% | 2023 |
| 6 |  Armenia | 48.2% | 2024 |
| 7 |  Dominican Republic | 47.9% | 2024 |
| 8 |  Croatia | 47.1% | 2023 |
| 9 |  Nicaragua | 46.5% | 2023 |
| 10 |  Burundi | 46.4% | 2021 |
| 11 |  Sri Lanka | 46.1% | 2023 |
| 12 |  Jamaica | 45.8% | 2020 |
| 13 |  Chile | 45.5% | 2023 |
| 14 |  Samoa | 45.1% | 2023 |
| 15 |  Jordan | 44.6% | 2023 |
| 16 |  Georgia | 44.5% | 2024 |
| 17 |  Madagascar | 44.4% | 2023 |
| 18 |  Moldova | 44.4% | 2023 |
| 19 |  Albania | 44.1% | 2023 |
| 20 |  Fiji | 43.5% | 2023 |
| 21 |  Honduras | 43.4% | 2020 |
| 22 |  Cameroon | 43.3% | 2021 |
| 23 |  Bangladesh | 43.2% | 2021 |
| 24 |  Burkina Faso | 43.0% | 2023 |
| 25 |  Uganda | 42.8% | 2023 |
Data from 139 countries is available. View full rankings →
FAQ
What is the highest taxes on goods & services (% of revenue) in 2023?
Macao SAR, China has the highest taxes on goods & services (% of revenue) at 71.7% in 2023.
How many countries are included in this ranking?
This article features the top 25 countries out of 139 with available data. Full rankings available on the indicator page.
Where does this data come from?
Data is sourced from the World Bank. It is updated regularly as new releases become available.