Survey rankings

The data below provides two snapshots – the ranking for each economy (out of 183) for the ease of paying taxes, the number of tax payments, the time to comply (hours) and the Total Tax Rate – as well as the actual results for each of the sub-indicators.

To sort the data, click on a column header
*Total Tax Rate as a percentage of commercial profits
  Rankings (183 total economies) Country tax data
Economy Ease of
paying taxes		 Tax
payments		 Time
to comply		 Total Tax Rate*
(TTR)		 Tax
payments
(payments/yr) 		Time
to comply
(hrs/yr) 		Total Tax Rate*
(TTR)
Afghanistan 58 17 121 79 8 275 36.4%
Albania 152 148 148 88 44 371 38.5%
Algeria 164 96 162 172 29 451 72.0%
Angola 149 103 126 148 31 282 53.2%
Antigua and Barbuda 134 172 80 103 57 207 41.5%
Argentina 144 29 157 180 9 415 108.2%
Armenia 153 120 166 100 34 500 40.9%
Australia 52 40 23 133 11 109 47.7%
Austria 78 49 57 147 14 170 53.1%
Azerbaijan 77 63 96 94 18 225 40.0%
Bahamas, The 54 63 5 134 18 58 47.7%
Bahrain 13 89 3 10 25 36 15.0%
Bangladesh 97 78 131 70 21 302 35.0%
Belarus 156 63 172 157 18 654 62.8%
Belgium 73 40 50 153 11 156 57.3%
Belize 53 96 45 59 29 147 33.2%
Benin 170 170 113 166 55 270 66.0%
Bhutan 62 8 119 98 6 274 40.8%
Bolivia 179 143 182 175 42 1080 80.0%
Bosnia and Herzegovina 118 137 159 28 40 422 25.0%
Botswana 25 68 48 18 19 152 19.4%
Brazil 150 29 183 168 9 2600 67.1%
Brunei Darussalam 22 92 20 16 27 96 16.8%
Bulgaria 84 59 166 36 17 500 28.1%
Burkina Faso 147 151 113 110 46 270 43.6%
Burundi 124 87 119 127 24 274 46.2%
Cambodia 59 135 60 22 39 173 22.5%
Cameroon 171 148 172 136 44 654 49.1%
Canada 11 17 37 39 8 131 28.8%
Cape Verde 101 138 65 85 41 186 37.8%
Central African Republic 177 168 168 150 54 504 54.6%
Chad 180 168 178 163 54 732 65.4%
Chile 50 29 134 27 9 316 25.0%
China 121 11 155 161 7 398 63.5%
Colombia 92 29 70 174 9 193 74.8%
Comoros 96 75 21 181 20 100 217.9%
Congo, Dem. Rep. 165 107 140 183 32 336 339.7%
Congo, Rep. 182 175 171 165 61 606 65.9%
Costa Rica 138 103 105 151 31 246 55.0%
Cote d'Ivoire 159 176 113 118 62 270 44.3%
Croatia 46 59 73 54 17 196 32.3%
Cyprus 37 92 47 24 27 149 23.1%
Czech Republic 117 17 169 137 8 557 49.1%
Denmark 15 38 41 33 10 135 27.5%
Djibouti 65 123 14 91 35 82 38.7%
Dominica 70 129 29 83 37 120 37.5%
Dominican Republic 91 29 136 105 9 324 41.7%
Ecuador 85 17 172 73 8 654 35.3%
Egypt, Arab Republic 145 96 161 111 29 433 43.6%
El Salvador 146 164 135 71 53 320 35.0%
Equatorial Guinea 167 151 165 125 46 492 46.0%
Eritrea 120 63 86 177 18 216 84.5%
Estonia 47 17 16 154 8 85 58.6%
Ethiopia 48 68 74 45 19 198 31.1%
Fiji 76 111 54 87 33 163 38.3%
Finland 21 17 19 92 8 93 39.0%
France 55 11 38 164 7 132 65.7%
Gabon 141 91 164 109 26 488 43.5%
Gambia, The 178 161 151 182 50 376 283.5%
Georgia 39 4 152 14 4 387 16.5%
Germany 86 44 88 130 12 221 46.7%
Ghana 87 111 91 61 33 224 33.6%
Greece 79 38 91 128 10 224 46.4%
Grenada 88 102 42 121 30 140 45.3%
Guatemala 123 87 143 101 24 344 40.9%
Guinea 176 171 158 149 56 416 54.3%
Guinea-Bissau 136 151 82 124 46 208 45.9%
Guyana 112 123 110 77 35 263 36.1%
Haiti 116 151 64 99 46 184 40.8%
Honduras 140 155 91 116 47 224 44.0%
Hong Kong, China 3 1 12 23 3 80 23.0%
Hungary 114 46 124 143 13 277 52.4%
Iceland 49 96 42 51 29 140 31.8%
India 147 111 107 156 33 254 61.8%
Indonesia 130 162 112 67 51 266 34.5%
Iran, Islamic Rep. 125 75 143 117 20 344 44.1%
Iraq 59 46 133 38 13 312 28.4%
Ireland 5 17 9 31 8 76 26.3%
Israel 81 111 101 46 33 235 31.2%
Italy 133 54 127 170 15 285 68.5%
Jamaica 172 181 156 123 72 414 45.6%
Japan 119 49 139 138 14 330 49.1%
Jordan 29 89 26 34 25 116 27.7%
Kazakhstan 17 11 68 41 7 188 28.60%
Kenya 166 138 154 140 41 393 49.6%
Kiribati 9 11 29 50 7 120 31.8%
Korea, Republic 44 44 96 42 12 225 29.7%
Kosovo 43 111 55 11 33 164 15.4%
Kuwait 12 54 27 12 15 118 15.5%
Kyrgyz Republic 162 163 83 171 52 210 69.0%
Lao PDR 122 120 147 60 34 362 33.3%
Latvia 62 11 128 86 7 290 37.9%
Lebanon 41 68 62 44 19 180 30.2%
Lesotho 64 78 136 13 21 324 16.0%
Liberia 95 111 52 113 33 158 43.7%
Lithuania 57 40 61 115 11 175 43.9%
Luxembourg 14 84 6 19 23 59 20.8%
Macedonia, FYR 20 95 28 4 28 119 9.7%
Madagascar 72 84 77 80 23 201 36.6%
Malawi 31 68 51 37 19 157 28.2%
Malaysia 28 46 40 62 13 133 34.0%
Maldives 1 1 1 3 3 0 9.3%
Mali 163 173 113 142 59 270 51.8%
Marshall Islands 93 78 34 162 21 128 64.9%
Mauritania 175 129 177 169 37 696 68.3%
Mauritius 9 11 53 26 7 161 25.0%
Mexico 106 8 145 144 6 347 52.7%
Micronesia 89 78 34 155 21 128 58.7%
Moldova 109 158 98 47 48 228 31.3%
Mongolia 66 138 69 25 41 192 24.6%
Montenegro 114 143 149 21 42 372 22.3%
Morocco 108 59 102 141 17 238 49.6%
Mozambique 104 129 99 64 37 230 34.3%
Namibia 100 129 150 5 37 375 9.8%
Nepal 111 120 138 49 34 326 31.5%
Netherlands, The 34 29 33 96 9 127 40.5%
New Zealand 27 17 58 65 8 172 34.4%
Nicaragua 155 143 80 167 42 207 66.8%
Niger 142 138 113 114 41 270 43.8%
Nigeria 138 123 180 56 35 938 32.7%
Norway 19 4 17 104 4 87 41.6%
Oman 8 49 7 20 14 62 22.0%
Pakistan 158 155 170 72 47 560 35.3%
Palau 94 68 34 173 19 128 73.0%
Panama 169 164 163 120 53 482 45.2%
Papua New Guinea 103 111 71 107 33 194 42.3%
Paraguay 131 123 152 69 35 387 35.0%
Peru 80 29 132 97 9 309 40.7%
Philippines 135 155 72 129 47 195 46.5%
Poland 127 96 130 112 29 296 43.6%
Portugal 74 17 121 108 8 275 43.3%
Puerto Rico 110 58 87 159 16 218 63.1%
Qatar 2 1 3 6 3 36 11.3%
Romania 154 182 89 119 113 222 44.4%
Russia 102 29 128 132 9 290 46.9%
Rwanda 33 63 46 48 18 148 31.3%
Samoa 68 129 91 17 37 224 18.9%
Sao Tomé and Principe 137 143 160 55 42 424 32.5%
Saudi Arabia 7 49 11 9 14 79 14.5%
Senegal 174 173 176 126 59 666 46.0%
Serbia 143 177 125 63 66 279 34.0%
Seychelles 26 78 9 53 21 76 32.2%
Sierra Leone 105 96 146 52 29 357 32.1%
Singapore 4 7 15 32 5 84 27.1%
Slovak Republic 129 103 100 135 31 231 48.8%
Slovenia 83 83 109 68 22 260 34.7%
Solomon Islands 30 111 12 30 33 80 26.2%
South Africa 36 29 76 58 9 200 33.1%
Spain 40 17 66 90 8 187 38.7%
Sri Lanka 173 180 108 179 71 256 105.2%
St. Kitts and Nevis 132 127 78 145 36 203 52.7%
St. Lucia 51 107 18 66 32 92 34.4%
St. Vincent and the Grenadines 70 127 25 89 36 111 38.7%
Sudan 99 143 62 78 42 180 36.1%
Suriname 38 59 75 35 17 199 27.9%
Swaziland 56 111 22 81 33 104 36.8%
Sweden 44 4 32 146 4 122 52.8%
Switzerland 16 68 8 43 19 63 30.1%
Syrian Arab Rep. 107 68 140 93 19 336 39.7%
Taiwan, China 67 54 104 75 15 245 35.6%
Tajikistan 168 178 91 176 69 224 84.5%
Tanzania 128 158 58 122 48 172 45.5%
Thailand 97 84 111 84 23 264 37.5%
Timor Leste 23 8 123 1 6 276 0.2%
Togo 161 164 113 139 53 270 49.5%
Tonga 35 75 55 29 20 164 25.7%
Trinidad and Tobago 81 135 83 40 39 210 29.1%
Tunisia 61 17 44 158 8 144 62.9%
Turkey 75 54 90 102 15 223 41.1%
Uganda 90 107 85 76 32 213 35.7%
Ukraine 181 183 175 152 135 657 57.1%
United Arab Emirates 6 49 2 7 14 12 14.1%
United Kingdom 18 17 24 82 8 110 37.3%
United States 69 40 66 131 11 187 46.7%
Uruguay 160 164 140 106 53 336 42.0%
Uzbekistan 157 138 79 178 41 205 97.5%
Vanuatu 24 103 29 2 31 120 8.4%
Venezuela 183 179 179 160 70 864 63.5%
Vietnam 151 107 181 95 32 941 40.1%
West Bank and Gaza 31 92 49 15 27 154 16.8%
Yemen 113 148 106 57 44 248 32.9%
Zambia 42 129 38 8 37 132 14.5%
Zimbabwe 126 160 103 74 49 242 35.6%
*The overall ranking is a simple average of the percentile rankings of each of the sub-indicators. This year the rankings differ from those used by the World Bank Group in the Doing Business 2012 report which applies a threshold to the ranking for the Total Tax Rate.