| Current Rank | Country | Value | Latest Reading | Previous Rank | Previous Value |
|---|---|---|---|---|---|
| 1 | Malaysia | 46.6 | 2019 | 1 | 51.17 |
| 2 | India | 45.65 | 2018 | 2 | 45.77 |
| 3 | Indonesia | 39.4 | 2019 | 3 | 38.6 |
| 4 | Philippines | 37.13 | 2019 | 4 | 36.53 |
| 5 | Japan | 35.02 | 1993 | 5 | 36.4 |
| 6 ↑ | Thailand | 31.68 | 2019 | 8 | 30.5 |
| 7 | Kazakhstan | 30.86 | 2019 | 7 | 30.67 |
| 8 ↓ | Singapore | 30.25 | 2019 | 6 | 33.28 |
| 9 | South Korea | 29.38 | 2019 | 9 | 30.42 |
| 10 | Bangladesh | 25.17 | 2016 | 10 | 26.86 |
| 11 | Bhutan | 22.74 | 2018 | 11 | 24.32 |
| 12 ↑ | Sri Lanka | 22.52 | 2019 | 16 | 16.06 |
| 13 ↓ | Nepal | 21.06 | 2019 | 12 | 19.27 |
| 14 ↓ | China | 20.11 | 2018 | 13 | 19.1 |
| 15 ↓ | Cambodia | 18.5 | 2019 | 14 | 18.49 |
| 16 ↑ | Mongolia | 16.61 | 2018 | 17 | 13.34 |
| 17 ↓ | Uzbekistan | 15.14 | 2019 | 15 | 17.6 |
| 18 ↑ | Burma (Myanmar) | 13.23 | 2019 | 20 | 10.85 |
| 19 ↓ | Kyrgyzstan | 10.66 | 2019 | 18 | 11.21 |
| 20 ↓ | Azerbaijan | 9.65 | 2019 | 19 | 11.07 |
| 21 | Macao | 6.55 | 2019 | 21 | 5.6 |
| 22 | Maldives | 4.29 | 2009 | 22 | 3.25 |
| 23 ↑ | Tajikistan | 3.11 | 2004 | 24 | 2.21 |
| 24 ↓ | Russia | 2.61 | 2019 | 23 | 2.27 |
Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
