| Rankings (183 total economies) | Country tax data |
| Economy | Ease of paying taxes |
Time to comply |
Tax payments |
Total Tax Rate* (TTR) |
Tax payments (payments/yr) |
Time to comply (hrs/yr) |
Total Tax Rate* (TTR) |
|---|---|---|---|---|---|---|---|
| Timor Leste | 19 | 7 | 120 | 1 | 6 | 276 | 0.002 |
| Vanuatu | 20 | 96 | 31 | 2 | 31 | 120 | 0.084 |
| Maldives | 1 | 1 | 1 | 3 | 1 | 0 | 0.091 |
| Namibia | 97 | 122 | 150 | 4 | 34 | 375 | 0.096 |
| Qatar | 2 | 1 | 3 | 5 | 1 | 36 | 0.113 |
| United Arab Emirates | 4 | 43 | 2 | 6 | 14 | 12 | 0.141 |
| Saudi Arabia | 7 | 43 | 13 | 7 | 14 | 79 | 0.145 |
| Bahrain | 13 | 87 | 3 | 8 | 25 | 36 | 0.150 |
| Georgia | 64 | 59 | 154 | 9 | 18 | 387 | 0.153 |
| Kuwait | 11 | 48 | 29 | 10 | 15 | 118 | 0.155 |
| Zambia | 36 | 122 | 39 | 11 | 37 | 132 | 0.161 |
| Macedonia, FYR | 26 | 129 | 10 | 12 | 40 | 75 | 0.164 |
| West Bank and Gaza | 28 | 90 | 51 | 13 | 27 | 154 | 0.168 |
| Botswana | 18 | 63 | 42 | 14 | 19 | 140 | 0.171 |
| Lesotho | 63 | 72 | 133 | 15 | 21 | 324 | 0.185 |
| Samoa | 67 | 122 | 88 | 16 | 37 | 224 | 0.189 |
| Luxembourg | 15 | 76 | 6 | 17 | 22 | 59 | 0.209 |
| Oman | 8 | 43 | 7 | 18 | 14 | 62 | 0.216 |
| Cambodia | 58 | 128 | 66 | 19 | 39 | 173 | 0.227 |
| Mongolia | 69 | 141 | 70 | 20 | 43 | 192 | 0.228 |
| Mauritius | 12 | 9 | 58 | 21 | 7 | 161 | 0.229 |
| Hong Kong, China | 3 | 4 | 14 | 22 | 4 | 80 | 0.242 |
| Iceland | 31 | 96 | 42 | 23 | 31 | 140 | 0.250 |
| Chile | 45 | 30 | 130 | 24 | 10 | 316 | 0.253 |
| Malawi | 24 | 63 | 54 | 25 | 19 | 157 | 0.258 |
| Ireland | 6 | 21 | 11 | 26 | 9 | 76 | 0.265 |
| Bosnia and Herzegovina | 129 | 154 | 159 | 27 | 51 | 422 | 0.271 |
| Tonga | 30 | 68 | 61 | 28 | 20 | 164 | 0.275 |
| Singapore | 5 | 6 | 17 | 29 | 5 | 84 | 0.278 |
| Suriname | 32 | 55 | 76 | 30 | 17 | 199 | 0.279 |
| Kosovo | 50 | 107 | 60 | 31 | 33 | 163 | 0.283 |
| Iraq | 53 | 41 | 129 | 32 | 13 | 312 | 0.284 |
| Cyprus | 37 | 90 | 49 | 33 | 27 | 149 | 0.288 |
| Belize | 57 | 129 | 48 | 34 | 40 | 147 | 0.289 |
| Montenegro | 145 | 179 | 149 | 35 | 89 | 372 | 0.289 |
| Denmark | 13 | 21 | 41 | 36 | 9 | 135 | 0.292 |
| Switzerland | 21 | 84 | 8 | 37 | 24 | 63 | 0.297 |
| Lebanon | 34 | 63 | 67 | 38 | 19 | 180 | 0.302 |
| South Africa | 23 | 21 | 77 | 39 | 9 | 200 | 0.302 |
| Brunei Darussalam | 22 | 48 | 46 | 40 | 15 | 144 | 0.303 |
| Jordan | 26 | 88 | 22 | 41 | 26 | 101 | 0.311 |
| Moldova | 101 | 150 | 93 | 42 | 48 | 228 | 0.311 |
| Ethiopia | 42 | 63 | 75 | 43 | 19 | 198 | 0.311 |
| Rwanda | 59 | 114 | 56 | 44 | 34 | 160 | 0.313 |
| Bulgaria | 95 | 55 | 172 | 45 | 17 | 616 | 0.314 |
| Pakistan | 143 | 147 | 168 | 46 | 47 | 560 | 0.316 |
| Kiribati | 10 | 9 | 31 | 47 | 7 | 120 | 0.318 |
| Korea, Republic | 49 | 43 | 101 | 48 | 14 | 250 | 0.319 |
| Nigeria | 132 | 119 | 178 | 49 | 35 | 938 | 0.322 |
| Croatia | 39 | 73 | 55 | 50 | 17 | 196 | 0.325 |
| Israel | 83 | 107 | 95 | 51 | 33 | 230 | 0.326 |
| Ghana | 79 | 107 | 88 | 52 | 33 | 224 | 0.327 |
| New Zealand | 9 | 14 | 9 | 53 | 8 | 70 | 0.328 |
| Latvia | 45 | 9 | 121 | 54 | 7 | 279 | 0.330 |
| Trinidad and Tobago | 56 | 129 | 26 | 55 | 40 | 114 | 0.331 |
| Lao PDR | 113 | 114 | 148 | 56 | 34 | 362 | 0.337 |
| Serbia | 136 | 174 | 121 | 57 | 66 | 279 | 0.340 |
| Malaysia | 24 | 37 | 47 | 58 | 12 | 145 | 0.345 |
| Mozambique | 98 | 122 | 95 | 59 | 37 | 230 | 0.343 |
| St. Lucia | 40 | 100 | 19 | 60 | 32 | 92 | 0.340 |
| Ecuador | 77 | 14 | 169 | 61 | 8 | 600 | 0.349 |
| El Salvador | 134 | 157 | 131 | 62 | 53 | 320 | 0.350 |
| Paraguay | 110 | 119 | 135 | 63 | 35 | 328 | 0.350 |
| Bangladesh | 89 | 72 | 127 | 64 | 21 | 302 | 0.350 |
| Uganda | 66 | 100 | 58 | 65 | 32 | 161 | 0.357 |
| Kazakhstan | 52 | 21 | 114 | 66 | 9 | 271 | 0.359 |
| United Kingdom | 16 | 14 | 25 | 67 | 8 | 110 | 0.359 |
| Sudan | 93 | 136 | 67 | 68 | 42 | 180 | 0.361 |
| Armenia | 153 | 152 | 179 | 69 | 50 | 958 | 0.362 |
| Solomon Islands | 48 | 107 | 14 | 70 | 33 | 80 | 0.363 |
| Afghanistan | 55 | 14 | 119 | 71 | 8 | 275 | 0.364 |
| Swaziland | 54 | 107 | 23 | 72 | 33 | 104 | 0.366 |
| Dominica | 68 | 126 | 31 | 73 | 38 | 120 | 0.370 |
| Thailand | 88 | 82 | 105 | 74 | 23 | 264 | 0.372 |
| Slovenia | 84 | 76 | 104 | 75 | 22 | 260 | 0.375 |
| Indonesia | 127 | 154 | 106 | 76 | 51 | 266 | 0.376 |
| Djibouti | 65 | 119 | 26 | 77 | 35 | 114 | 0.387 |
| Nepal | 124 | 114 | 141 | 78 | 34 | 338 | 0.388 |
| Guyana | 113 | 114 | 125 | 79 | 34 | 288 | 0.399 |
| Dominican Republic | 70 | 21 | 133 | 80 | 9 | 324 | 0.390 |
| Madagascar | 74 | 82 | 78 | 81 | 23 | 201 | 0.392 |
| Netherlands, The | 33 | 21 | 61 | 82 | 9 | 164 | 0.393 |
| Zimbabwe | 131 | 154 | 107 | 83 | 51 | 270 | 0.394 |
| Haiti | 99 | 136 | 56 | 84 | 42 | 160 | 0.401 |
| Vietnam | 147 | 100 | 180 | 85 | 32 | 1050 | 0.401 |
| Peru | 86 | 21 | 153 | 86 | 9 | 380 | 0.403 |
| Taiwan, China | 92 | 59 | 123 | 87 | 18 | 281 | 0.404 |
| Bhutan | 90 | 59 | 118 | 88 | 18 | 274 | 0.406 |
| Azerbaijan | 108 | 76 | 151 | 89 | 22 | 376 | 0.409 |
| Guatemala | 108 | 84 | 142 | 90 | 24 | 344 | 0.409 |
| St. Vincent and the Grenadines | 62 | 100 | 28 | 91 | 32 | 117 | 0.410 |
| Comoros | 41 | 68 | 20 | 92 | 20 | 100 | 0.411 |
| Fiji | 81 | 107 | 50 | 93 | 33 | 150 | 0.412 |
| Antigua and Barbuda | 128 | 164 | 81 | 94 | 56 | 207 | 0.415 |
| Norway | 17 | 4 | 18 | 95 | 4 | 87 | 0.416 |
| Morocco | 126 | 92 | 147 | 96 | 28 | 358 | 0.417 |
| Papua New Guinea | 96 | 107 | 71 | 97 | 33 | 194 | 0.423 |
| Poland | 151 | 129 | 155 | 98 | 40 | 395 | 0.425 |
| Lithuania | 51 | 37 | 63 | 99 | 12 | 166 | 0.427 |
| Portugal | 80 | 14 | 135 | 100 | 8 | 328 | 0.429 |
| Syrian Arab Rep. | 105 | 68 | 139 | 101 | 20 | 336 | 0.429 |
| Egypt, Arab Republic | 140 | 93 | 163 | 102 | 29 | 480 | 0.430 |
| Canada | 28 | 21 | 30 | 103 | 9 | 119 | 0.436 |
| Liberia | 85 | 100 | 55 | 104 | 32 | 158 | 0.437 |
| Seychelles | 34 | 52 | 11 | 105 | 16 | 76 | 0.441 |
| Iran | 117 | 76 | 142 | 106 | 22 | 344 | 0.442 |
| Turkey | 75 | 48 | 87 | 107 | 15 | 223 | 0.445 |
| Romania | 149 | 182 | 79 | 108 | 113 | 202 | 0.446 |
| Gabon | 107 | 88 | 116 | 109 | 26 | 272 | 0.447 |
| Cote d'Ivoire | 152 | 174 | 107 | 110 | 66 | 270 | 0.447 |
| Burkina Faso | 144 | 144 | 107 | 111 | 46 | 270 | 0.447 |
| Germany | 71 | 52 | 73 | 112 | 16 | 196 | 0.449 |
| Albania | 138 | 142 | 99 | 113 | 44 | 244 | 0.449 |
| Tanzania | 120 | 150 | 65 | 114 | 48 | 172 | 0.452 |
| Grenada | 82 | 95 | 42 | 115 | 30 | 140 | 0.453 |
| Guinea-Bissau | 130 | 144 | 82 | 116 | 46 | 208 | 0.459 |
| Senegal | 172 | 168 | 173 | 117 | 59 | 666 | 0.460 |
| United States | 61 | 30 | 69 | 118 | 10 | 187 | 0.463 |
| Niger | 141 | 133 | 107 | 119 | 41 | 270 | 0.465 |
| Uruguay | 159 | 157 | 139 | 120 | 53 | 336 | 0.467 |
| Bahamas, The | 42 | 55 | 5 | 121 | 17 | 58 | 0.470 |
| Czech Republic | 121 | 37 | 171 | 122 | 12 | 613 | 0.472 |
| Sao Tomé and Principe | 160 | 136 | 160 | 123 | 42 | 424 | 0.472 |
| Greece | 76 | 30 | 88 | 124 | 10 | 224 | 0.474 |
| Finland | 71 | 14 | 98 | 125 | 8 | 243 | 0.477 |
| Yemen | 148 | 142 | 100 | 126 | 44 | 248 | 0.478 |
| Australia | 47 | 37 | 24 | 127 | 12 | 107 | 0.480 |
| Honduras | 145 | 147 | 88 | 128 | 47 | 224 | 0.483 |
| Russia | 103 | 35 | 131 | 129 | 11 | 320 | 0.483 |
| Slovak Republic | 119 | 96 | 103 | 130 | 31 | 257 | 0.486 |
| Estonia | 38 | 30 | 16 | 131 | 10 | 81 | 0.491 |
| Philippines | 135 | 147 | 72 | 132 | 47 | 195 | 0.494 |
| Cape Verde | 110 | 164 | 20 | 133 | 56 | 100 | 0.497 |
| Kenya | 164 | 133 | 158 | 134 | 41 | 417 | 0.497 |
| Guinea | 171 | 164 | 157 | 135 | 56 | 416 | 0.499 |
| Panama | 173 | 168 | 164 | 136 | 59 | 482 | 0.501 |
| Cameroon | 170 | 133 | 182 | 137 | 41 | 1400 | 0.505 |
| Mexico | 106 | 7 | 167 | 138 | 6 | 517 | 0.510 |
| Jamaica | 174 | 177 | 156 | 139 | 72 | 414 | 0.513 |
| Mali | 158 | 167 | 107 | 140 | 58 | 270 | 0.521 |
| Togo | 155 | 157 | 107 | 141 | 53 | 270 | 0.527 |
| St. Kitts and Nevis | 100 | 84 | 52 | 142 | 24 | 155 | 0.527 |
| Angola | 139 | 96 | 116 | 143 | 31 | 272 | 0.532 |
| Sweden | 42 | 3 | 34 | 144 | 2 | 122 | 0.546 |
| Costa Rica | 154 | 136 | 124 | 145 | 43 | 282 | 0.548 |
| Austria | 102 | 76 | 64 | 146 | 22 | 170 | 0.555 |
| Japan | 123 | 41 | 144 | 147 | 13 | 355 | 0.557 |
| Spain | 78 | 14 | 84 | 148 | 8 | 213 | 0.569 |
| Ukraine | 181 | 183 | 175 | 149 | 147 | 736 | 0.572 |
| Belgium | 73 | 35 | 53 | 150 | 11 | 156 | 0.573 |
| Hungary | 122 | 43 | 137 | 150 | 14 | 330 | 0.575 |
| Micronesia | 86 | 72 | 36 | 152 | 21 | 128 | 0.587 |
| Kyrgyz Republic | 156 | 178 | 79 | 153 | 75 | 202 | 0.594 |
| Equatorial Guinea | 163 | 144 | 126 | 154 | 46 | 296 | 0.595 |
| Chad | 133 | 160 | 34 | 155 | 54 | 122 | 0.609 |
| Venezuela | 182 | 176 | 176 | 156 | 71 | 864 | 0.611 |
| Tunisia | 118 | 76 | 93 | 157 | 22 | 228 | 0.628 |
| Nicaragua | 165 | 173 | 97 | 158 | 64 | 240 | 0.632 |
| Sri Lanka | 166 | 172 | 102 | 159 | 62 | 256 | 0.637 |
| China | 125 | 9 | 165 | 160 | 7 | 504 | 0.638 |
| Puerto Rico | 104 | 52 | 86 | 161 | 16 | 218 | 0.647 |
| India | 169 | 168 | 114 | 162 | 59 | 271 | 0.647 |
| Marshall Islands | 94 | 72 | 36 | 163 | 21 | 128 | 0.649 |
| Congo, Rep. | 180 | 171 | 170 | 164 | 61 | 606 | 0.655 |
| France | 59 | 9 | 40 | 165 | 7 | 132 | 0.658 |
| Italy | 136 | 48 | 138 | 166 | 15 | 334 | 0.684 |
| Brazil | 150 | 30 | 183 | 167 | 10 | 2600 | 0.692 |
| Algeria | 168 | 114 | 161 | 168 | 34 | 451 | 0.720 |
| Palau | 91 | 63 | 36 | 169 | 19 | 128 | 0.730 |
| Benin | 167 | 163 | 107 | 170 | 55 | 270 | 0.733 |
| Colombia | 115 | 68 | 82 | 171 | 20 | 208 | 0.787 |
| Bolivia | 177 | 136 | 181 | 172 | 42 | 1080 | 0.800 |
| Eritrea | 110 | 59 | 85 | 173 | 18 | 216 | 0.845 |
| Tajikistan | 162 | 160 | 88 | 174 | 54 | 224 | 0.859 |
| Mauritania | 175 | 126 | 174 | 175 | 38 | 696 | 0.861 |
| Uzbekistan | 178 | 180 | 145 | 176 | 106 | 356 | 0.949 |
| Belarus | 183 | 181 | 177 | 177 | 107 | 900 | 0.997 |
| Argentina | 142 | 21 | 162 | 178 | 9 | 453 | 1.081 |
| Central African Republic | 179 | 160 | 165 | 179 | 54 | 504 | 2.038 |
| Sierra Leone | 161 | 93 | 146 | 180 | 29 | 357 | 2.356 |
| Burundi | 116 | 100 | 42 | 181 | 32 | 140 | 2.786 |
| Gambia | 176 | 152 | 151 | 182 | 50 | 376 | 2.924 |
| Congo, Dem. Rep. | 157 | 100 | 128 | 183 | 32 | 308 | 3.220 |