Overall ranking and data tables

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  • Below is an interactive table that shows the ease of paying taxes ranking and the four sub-indicators results for 190 economies.*
  • You can select the heading for each column to sort the data (in ascending or descending order). Note that some economies are tied and in the same ranking position.
  • Use the “Export” button to download the data in various formats. Please note that this will export only the data that is visible on the screen. If you want to export all data at once, please scroll down to the bottom of the table and select “All” rows per page and then export.
  • Access the the historical data tables in Excel format on the World Bank's Doing Business website.
Economy Overall ranking Ease of paying taxes score Total Tax and Contribution Rate (TTCR) % Profit TTCR % Labour TTCR % Other taxes TTCR % Time to comply (hours) Corporate income tax time (hours) Labour tax time (hours) Consumption tax time (hours) Number of payments Profit tax payments Labour tax payments Other taxes payments Post-filing index Time to comply with a VAT refund (hours) Time to obtain a VAT refund (weeks) Time to comply with a corporate income tax correction (hours) Time to complete a corporate income tax correction (weeks)
Afghanistan 178 42.2 71.4 0.0 0.0 71.4 270 76 116 78 19.0 1.0 12.0 6.0 0.0 VAT does not exist VAT does not exist 111.0 33.1
Albania 123 65.2 36.6 14.1 18.8 3.6 252 104 61 87 35.0 5.0 12.0 18.0 60.1 9.0 37.0 18.0 14.7
Algeria 158 53.9 66.1 8.1 31.1 26.9 265 122 76 67 27.0 0.0 12.0 15.0 49.8 No Refund No Refund 2.0 Review likelihood <25%
Angola 106 69.5 49.1 21.5 9.0 18.6 287 80 125 82 31.0 2.0 12.0 17.0 95.0 VAT does not exist VAT does not exist 7.0 Review likelihood <25%
Antigua and Barbuda 145 58.9 43.0 25.5 12.1 5.3 177 23 106 48 57.0 13.0 24.0 20.0 69.4 12.0 52.7 3.0 Review likelihood <25%
Argentina 170 49.3 106.3 3.6 29.9 72.8 311.5 80 84 148 9.0 1.0 1.0 7.0 47.9 No Refund No Refund 6.0 Review likelihood <25%
Armenia 52 81.5 22.6 21.8 0.0 0.8 264 90 94 81 15.0 1.0 2.0 12.0 79.4 14.8 28.6 3.5 Review likelihood <25%
Australia 28 85.7 47.4 26.1 21.0 0.3 105 37 18 50 11.0 1.0 4.0 6.0 95.3 4.5 8.0 1.8 Review likelihood <25%
Austria 44 83.5 51.4 17.1 33.7 0.6 131 46 50 35 12.0 1.0 3.0 8.0 98.5 2.0 3.2 2.5 Review likelihood <25%
Azerbaijan 40 84.0 40.7 12.7 25.4 2.6 159 50 65 44 9.0 1.0 3.0 5.0 83.8 7.5 27.6 3.0 Review likelihood <25%
Bahamas, The 50 81.7 33.8 0.0 6.4 27.4 155 10 66 79 20.0 0.0 12.0 8.0 82.3 2.0 19.5 CIT does not exist CIT does not exist
Bahrain 1 100.0 13.8 0.0 13.5 0.3 22.5 0 23 0 3.0 0.0 1.0 2.0   VAT does not exist VAT does not exist CIT does not exist CIT does not exist
Bangladesh 151 56.1 33.4 31.1 0.0 2.3 435 144 120 171 33.0 5.0 12.0 16.0 44.4 58.0 17.9 37.0 9.3
Bangladesh - Chittagong   56.1 33.4 31.1 0.0 2.3 435 144 120 171 33.0 5.0 12.0 16.0 44.3 58.0 18.0 37.0 9.3
Bangladesh - Dhaka   56.1 33.4 31.1 0.0 2.3 435 144 120 171 33.0 5.0 12.0 16.0 44.4 58.0 17.9 37.0 9.3
Barbados 96 72.3 35.6 19.8 12.7 3.1 241 27 162 52 28.0 3.0 13.0 12.0 74.1 0.0 56.3 3.5 Review likelihood <25%
Belarus 99 71.2 53.3 11.1 39.0 3.2 170 64 59 47 7.0 1.0 2.0 4.0 50.0 No Refund No Refund 1.0 Review likelihood <25%
Belgium 63 78.4 55.4 10.3 44.5 0.6 136 21 40 75 11.0 1.0 2.0 8.0 83.5 5.0 28.5 5.5 Review likelihood <25%
Belize 60 79.9 31.1 24.7 5.0 1.3 147 27 60 60 29.0 12.0 1.0 16.0 85.1 5.0 18.5 4.0 5.0
Benin 171 49.3 48.9 11.9 26.4 10.6 270 30 120 120 54.0 5.0 24.0 25.0 49.3 No Refund No Refund 3.0 Review likelihood <25%
Bhutan 15 89.2 35.3 33.9 0.0 1.4 52 22 30 0 18.0 2.0 12.0 4.0 95.0 VAT does not exist VAT does not exist 3.5 2.0
Bolivia 186 21.6 83.7 0.0 18.8 64.9 1025 110 507 408 42.0 1.0 12.0 29.0 50.0 No Refund No Refund 1.5 Review likelihood <25%
Bosnia and Herzegovina 141 60.4 23.7 8.4 13.6 1.7 411 68 81 262 33.0 12.0 1.0 20.0 47.7 40.0 19.0 30.0 14.9
Botswana 59 80.0 25.1 21.5 0.0 3.6 120 28 38 54 34.0 6.0 13.0 15.0 82.7 10.0 26.3 4.0 Review likelihood <25%
Brazil 184 34.4 65.1 22.4 39.4 3.3 1501 361 255 885 9.6 2.0 2.0 5.6 7.8 No Refund No Refund 39.0 86.6
Brazil - Rio de Janeiro   34.4 65.7 22.1 39.4 4.2 1501 361 255 885 9.0 2.0 2.0 5.0 7.8 No Refund No Refund 39.0 86.6
Brazil - São Paulo   34.4 64.7 22.6 39.4 2.7 1501 361 255 885 10.0 2.0 2.0 6.0 7.8 No Refund No Refund 39.0 86.6
Brunei Darussalam 90 74.0 8.0 0.1 7.9 0.0 52.5 43 10 0 5.0 1.0 1.0 3.0 0.0 VAT does not exist VAT does not exist 137.0 65.4
Bulgaria 97 72.3 28.3 4.9 21.5 2.0 441 30 250 161 14.0 1.0 1.0 12.0 71.2 14.5 24.8 11.5 8.3
Burkina Faso 154 55.9 41.3 16.2 21.4 3.6 270 30 120 120 45.0 1.0 24.0 20.0 49.3 No Refund No Refund 3.0 Review likelihood <25%
Burundi 140 60.9 41.2 28.5 10.2 2.5 232 76 45 111 24.0 5.0 4.0 15.0 28.2 No Refund No Refund 13.0 21.1
Cabo Verde 87 74.8 37.5 18.3 18.7 0.4 180 35 85 60 30.0 3.0 13.0 14.0 80.7 6.0 35.2 3.5 Review likelihood <25%
Cambodia 138 61.3 23.1 19.0 2.3 1.8 173 23 84 66 40.0 12.0 12.0 16.0 26.0 21.0 63.9 31.0 39.4
Cameroon 181 36.3 57.7 38.9 18.3 0.5 624 168 162 294 44.0 13.0 12.0 19.0 49.3 No Refund No Refund 3.0 Review likelihood <25%
Canada 19 88.1 24.5 8.0 12.7 3.8 131 45 36 50 8.0 1.0 3.0 4.0 73.2 7.5 14.0 15.0 14.9
Central African Republic 187 18.9 73.3 0.0 19.8 53.6 483 24 240 219 56.0 4.0 24.0 28.0 5.1 No Refund No Refund 66.0 25.4
Chad 188 17.9 63.5 31.3 28.4 3.8 834 300 252 282 54.0 12.0 24.0 18.0 13.1 No Refund No Refund 46.0 21.1
Chile 86 75.3 34.0 26.2 5.1 2.6 296 48 125 124 7.0 1.0 1.0 5.0 57.0 26.0 37.7 30.5 Review likelihood <25%
China 105 70.1 59.2 6.3 46.2 6.8 138 40 52 46 7.0 2.0 1.0 4.0 50.0 No Refund No Refund 1.0 Review likelihood <25%
China - Beijing   71.7 55.1 6.7 41.5 6.8 138 40 52 46 7.0 2.0 1.0 4.0 50.0 No Refund No Refund 1.0 Review likelihood <25%
China - Shanghai   68.7 62.6 5.9 49.9 6.7 138 40 52 46 7.0 2.0 1.0 4.0 50.0 No Refund No Refund 1.0 Review likelihood <25%
Colombia 148 58.6 71.2 21.1 23.6 26.6 255.5 98 87 71 10.0 1.0 2.0 7.0 48.2 No Refund No Refund 5.5 Review likelihood <25%
Comoros 168 49.9 219.6 30.4 0.0 189.2 100 4 48 48 33.0 3.0 12.0 18.0 57.3 VAT does not exist VAT does not exist 12.0 21.1
Congo, Dem. Rep. 180 40.9 50.7 23.6 12.6 14.5 346 84 154 108 52.0 1.0 36.0 15.0 27.1 No Refund No Refund 23.0 16.7
Congo, Rep. 185 26.8 54.3 0.0 31.3 22.9 602 275 146 181 50.0 5.0 25.0 20.0 12.3 No Refund No Refund 36.5 27.7
Costa Rica 66 78.0 58.3 19.2 32.7 6.4 151 18 59 74 10.0 1.0 2.0 7.0 87.2 5.5 23.2 2.5 Review likelihood <25%
Côte d'Ivoire 114 68.0 50.1 8.8 23.3 17.9 187 13 120 54 25.0 1.0 13.0 11.0 64.8 64.0 12.9 13.5 Review likelihood <25%
Croatia 49 81.8 20.5 0.0 19.4 1.1 206 58 96 52 12.0 1.0 1.0 10.0 66.7 0.0 6.2 36.5 20.3
Cyprus 29 85.5 22.4 8.3 13.0 1.1 119.5 23 62 35 16.0 2.0 1.0 13.0 74.5 10.5 43.8 3.0 Review likelihood <25%
Czech Republic 53 81.4 46.1 5.2 38.4 2.6 230 53 75 102 8.0 1.0 2.0 5.0 90.5 4.5 17.7 2.0 Review likelihood <25%
Denmark 8 91.1 23.8 17.1 4.0 2.8 132 27 65 40 10.0 3.0 1.0 6.0 89.1 8.0 10.1 4.5 2.9
Djibouti 133 62.7 37.9 17.7 17.7 2.6 76 24 36 16 35.0 4.0 12.0 19.0 25.2 No Refund No Refund 15.0 23.9
Dominica 83 75.6 32.6 21.8 7.9 3.0 117 15 48 54 37.0 5.0 12.0 20.0 78.9 14.5 31.9 1.5 Review likelihood <25%
Dominican Republic 150 57.4 48.8 29.1 18.6 1.1 317 74 80 163 7.0 1.0 2.0 4.0 10.7 No Refund No Refund 59.5 18.3
Ecuador 147 58.6 34.4 18.2 13.7 2.5 664 118 306 240 8.0 2.0 1.0 5.0 49.5 No Refund No Refund 2.5 Review likelihood <25%
Egypt, Arab Rep. 156 55.1 44.4 14.4 25.5 4.4 370 56 165 149 27.0 1.0 12.0 14.0 36.3 89.0 34.5 24.5 16.7
El Salvador 70 77.5 36.4 16.6 18.3 1.4 168 56 44 68 7.0 1.0 1.0 5.0 49.5 No Refund No Refund 2.5 Review likelihood <25%
Equatorial Guinea 179 41.5 79.4 53.0 25.4 1.0 492 145 160 187 46.0 1.0 24.0 21.0 93.1 No VAT on capital purchase No VAT on capital purchase 9.0 Review likelihood <25%
Eritrea 153 55.9 83.7 9.2 0.0 74.6 216 24 96 96 30.0 2.0 12.0 16.0 93.1 VAT does not exist VAT does not exist 9.0 Review likelihood <25%
Estonia 12 89.9 47.8 7.7 38.0 2.1 50 5 31 14 8.0 1.0 0.0 7.0 99.4 1.3 2.3 1.5 Review likelihood <25%
Eswatini 73 77.1 35.8 25.2 6.4 4.1 122 8 60 54 33.0 2.0 13.0 18.0 83.1 16.0 19.2 4.0 Review likelihood <25%
Ethiopia 132 63.3 37.7 24.6 12.4 0.7 300 120 108 72 29.0 1.0 12.0 16.0 51.6 47.0 48.7 8.0 Review likelihood <25%
Fiji 101 71.1 32.1 19.6 12.4 0.1 247 49 101 97 38.0 5.0 18.0 15.0 81.6 12.0 18.9 12.0 Review likelihood <25%
Finland 10 90.9 36.6 12.1 23.0 1.5 90 18 48 24 8.0 1.0 3.0 4.0 93.1 5.0 6.2 8.0 Review likelihood <25%
France 61 79.2 60.7 0.2 50.0 10.5 139 28 80 31 9.0 1.0 2.0 6.0 92.4 10.5 6.2 3.5 Review likelihood <25%
Gabon 182 35.9 47.1 20.3 25.5 1.4 632 137 179 316 50.0 3.0 16.0 31.0 42.5 14.5 44.2 13.5 46.6
Gambia, The 172 49.0 48.4 24.4 12.6 11.3 326 40 96 190 49.0 5.0 13.0 31.0 47.7 No Refund No Refund 6.5 Review likelihood <25%
Georgia 14 89.2 9.9 7.8 0.0 2.1 216 51 56 109 5.0 1.0 1.0 3.0 85.9 21.5 10.2 1.0 Review likelihood <25%
Germany 46 82.2 48.8 23.2 21.5 4.1 218 41 134 43 9.0 2.0 1.0 6.0 97.7 0.0 5.2 4.5 Review likelihood <25%
Ghana 152 56.0 55.4 10.0 14.7 30.7 226 40 88 98 36.0 5.0 12.0 19.0 49.5 No Refund No Refund 2.5 Review likelihood <25%
Greece 72 77.1 51.9 23.0 28.3 0.6 193 78 46 69 8.0 1.0 1.0 6.0 76.7 17.5 31.5 3.5 Review likelihood <25%
Grenada 143 59.6 47.8 26.5 5.6 15.6 140 32 72 36 42.0 13.0 12.0 17.0 48.9 No Refund No Refund 4.0 Review likelihood <25%
Guatemala 104 70.3 35.2 20.2 14.3 0.7 248 23 126 99 8.0 2.0 1.0 5.0 33.0 No Refund No Refund 15.0 13.8
Guinea 183 35.5 69.3 0.0 28.6 40.7 400 32 172 196 33.0 3.0 12.0 18.0 12.8 No Refund No Refund 43.0 23.3
Guinea-Bissau 155 55.2 45.5 15.1 24.8 5.6 218 140 45 33 46.0 5.0 12.0 29.0 46.3 No Refund No Refund 6.5 1.9
Guyana 122 65.7 30.6 19.6 9.2 1.7 256 41 48 167 35.0 6.0 12.0 17.0 54.2 20.0 33.9 30.5 9.8
Haiti 149 57.6 42.7 22.8 12.4 7.5 184 40 72 72 47.0 6.0 25.0 16.0 48.2 No Refund No Refund 5.5 Review likelihood <25%
Honduras 167 49.9 39.1 29.2 8.8 1.1 203 35 72 96 59.0 5.0 36.0 18.0 35.1 33.0 54.5 17.0 21.1
Hong Kong SAR, China 2 99.7 21.9 16.5 5.3 0.1 34.5 20 15 0 3.0 1.0 1.0 1.0 98.9 VAT does not exist VAT does not exist 2.8 Review likelihood <25%
Hungary 56 80.6 37.9 9.4 26.4 2.1 277 35 146 96 11.0 2.0 2.0 7.0 87.5 15.0 11.2 4.0 Review likelihood <25%
Iceland 42 83.8 31.9 8.5 20.6 2.9 140 40 60 40 21.0 1.0 13.0 7.0 87.2 3.0 24.5 3.8 Review likelihood <25%
India 115 67.6 49.7 21.6 20.2 7.9 251.88 25 86 141 10.9 1.0 4.9 5.0 49.3 No Refund No Refund 3.0 Review likelihood <25%
India - Delhi   68.1 49.7 21.7 20.1 7.9 250 25 84 141 10.0 1.0 4.0 5.0 49.3 No Refund No Refund 3.0 Review likelihood <25%
India - Mumbai   67.1 49.7 21.6 20.2 7.9 254 25 88 141 12.0 1.0 6.0 5.0 49.3 No Refund No Refund 3.0 Review likelihood <25%
Indonesia 81 75.8 30.1 18.1 11.6 0.4 191 69 56 66 26.0 14.0 5.0 7.0 68.8 18.0 47.7 3.0 Review likelihood <25%
Indonesia - Jakarta   75.8 30.1 18.1 11.6 0.4 191 69 56 66 26.0 14.0 5.0 7.0 68.8 18.0 47.7 3.0 Review likelihood <25%
Indonesia - Surabaya   75.8 30.1 18.1 11.6 0.4 191 69 56 66 26.0 14.0 5.0 7.0 68.8 18.0 47.7 3.0 Review likelihood <25%
Iran, Islamic Rep. 144 59.5 44.7 18.4 25.9 0.4 216 26 132 58 20.0 1.0 12.0 7.0 19.0 51.0 38.5 32.0 38.9
Iraq 131 63.5 30.8 15.0 13.5 2.3 312 24 288 0 15.0 1.0 12.0 2.0 21.4 VAT does not exist VAT does not exist 83.0 18.3
Ireland 4 94.6 26.1 12.4 12.4 1.4 81.5 12 41 29 9.0 1.0 1.0 7.0 93.4 0.0 16.3 2.0 Review likelihood <25%
Israel 13 89.6 25.3 18.0 5.8 1.5 234 110 60 64 6.0 2.0 1.0 3.0 92.0 4.0 7.5 10.0 Review likelihood <25%
Italy 128 64.0 59.1 14.6 42.9 1.6 238 39 169 30 14.0 2.0 1.0 11.0 52.4 42.0 62.6 5.0 Review likelihood <25%
Jamaica 124 64.9 35.1 13.6 13.4 8.1 268 42 168 58 11.0 1.0 1.0 9.0 19.7 40.0 89.5 24.0 113.3
Japan 51 81.6 46.7 23.9 18.6 4.2 128.5 38 71 20 19.0 3.0 3.0 13.0 95.2 1.0 10.8 3.0 Review likelihood <25%
Japan - Osaka   81.6 46.8 23.9 18.7 4.2 128.5 38 71 20 19.0 3.0 3.0 13.0 95.2 1.0 10.8 3.0 Review likelihood <25%
Japan - Tokyo   81.6 46.7 23.9 18.6 4.2 128.5 38 71 20 19.0 3.0 3.0 13.0 95.2 1.0 10.8 3.0 Review likelihood <25%
Jordan 62 78.7 28.6 10.5 16.1 2.0 96.5 9 46 42 9.0 1.0 1.0 7.0 35.7 22.0 52.9 11.0 62.7
Kazakhstan 64 78.2 28.4 16.4 10.1 1.9 186 55 78 53 10.0 1.0 4.0 5.0 48.9 No Refund No Refund 4.0 Review likelihood <25%
Kenya 94 72.8 37.2 30.1 1.9 5.2 179.5 42 63 75 24.0 2.0 13.0 9.0 62.0 No VAT on capital purchase No VAT on capital purchase 20.5 13.1
Kiribati 98 71.4 32.7 24.3 8.5 0.0 168 48 72 48 11.0 5.0 2.0 4.0 26.7 88.0 34.6 81.0 10.4
Korea, Rep. 21 87.4 33.2 18.2 13.7 1.4 174 75 80 19 12.0 2.0 2.0 8.0 93.9 0.0 8.6 9.0 Review likelihood <25%
Kosovo 48 81.9 15.2 9.3 5.6 0.2 153.5 29 39 86 10.0 5.0 1.0 4.0 55.5 27.0 29.5 21.5 11.7
Kuwait 6 92.5 13.0 0.0 13.0 0.0 98 0 98 0 12.0 0.0 12.0 0.0   VAT does not exist VAT does not exist CIT does not exist CIT does not exist
Kyrgyz Republic 117 67.2 29.0 6.7 19.5 2.8 220 54 71 95 26.0 1.0 2.0 23.0 37.4 No Refund No Refund 20.0 5.3
Lao PDR 157 54.2 24.1 16.4 6.8 0.9 362 138 42 182 35.0 4.0 12.0 19.0 18.6 No Refund No Refund 16.0 31.7
Latvia 16 89.0 38.1 7.8 27.2 3.1 168.5 23 80 66 7.0 1.0 1.0 5.0 98.1 0.0 6.2 2.5 Review likelihood <25%
Lebanon 116 67.5 32.2 6.9 24.9 0.4 181 40 100 41 20.0 1.0 12.0 7.0 27.5 47.0 43.6 23.0 25.1
Lesotho 110 68.9 13.6 10.8 0.0 2.8 327 65 112 150 32.0 4.0 12.0 16.0 66.9 11.5 41.7 11.0 5.6
Liberia 76 76.4 46.2 35.4 6.1 4.8 139.5 57 53 31 33.0 5.0 12.0 16.0 98.6 VAT does not exist VAT does not exist 3.0 Review likelihood <25%
Libya 130 63.6 32.6 22.1 10.3 0.2 889 679 210 0 19.0 4.0 12.0 3.0 90.2 VAT does not exist VAT does not exist 11.5 0.4
Lithuania 18 88.8 42.6 5.9 35.2 1.5 95 18 34 43 10.0 1.0 1.0 8.0 97.5 2.1 6.2 1.5 Review likelihood <25%
Luxembourg 23 87.4 20.4 4.2 15.4 0.8 55 19 14 22 23.0 5.0 12.0 6.0 83.8 11.5 15.2 4.5 4.3
Madagascar 134 62.6 38.3 16.6 20.3 1.5 183 9 72 102 23.0 1.0 8.0 14.0 21.8 No Refund No Refund 13.5 29.0
Malawi 135 62.4 34.5 20.4 12.4 1.7 169 65 71 33 35.0 5.0 13.0 17.0 33.2 33.0 44.3 20.5 27.9
Malaysia 80 76.0 38.7 19.6 16.7 2.5 174 26 53 95 9.0 1.0 3.0 5.0 51.0 VAT does not exist VAT does not exist 11.3 25.6
Maldives 119 66.4 30.2 13.1 7.9 9.2 390.5 95 88 208 17.0 1.0 12.0 4.0 47.5 No Refund No Refund 7.0 Review likelihood <25%
Mali 173 48.9 54.5 7.5 43.1 3.9 276 30 120 126 35.0 4.0 24.0 7.0 25.7 No Refund No Refund 7.0 27.9
Malta 78 76.2 44.0 32.3 11.1 0.5 139 23 92 24 8.0 2.0 1.0 5.0 52.5 0.0 27.9 24.5 46.3
Marshall Islands 79 76.1 65.9 0.0 13.0 53.0 56 32 24 0 9.0 0.0 4.0 5.0   VAT does not exist VAT does not exist CIT does not exist CIT does not exist
Mauritania 177 42.6 67.0 0.0 10.3 56.7 270 44 94 132 33.0 1.0 9.0 23.0 17.2 No Refund No Refund 18.5 35.9
Mauritius 5 94.0 22.2 10.3 8.2 3.7 140 36 39 65 8.0 1.0 1.0 6.0 98.3 1.5 4.3 2.5 Review likelihood <25%
Mexico 120 65.8 55.1 27.0 27.2 0.9 240.5 102 39 100 6.0 1.0 2.0 3.0 40.5 20.5 42.0 13.5 87.1
Mexico - Mexico City   65.8 55.1 27.0 27.2 0.9 240.5 102 39 100 6.0 1.0 2.0 3.0 40.5 20.5 42.0 13.5 87.1
Mexico - Monterrey   65.8 55.1 27.0 27.2 0.9 240.5 102 39 100 6.0 1.0 2.0 3.0 40.5 20.5 42.0 13.5 87.1
Micronesia, Fed. Sts. 111 68.8 60.5 0.0 8.5 52.1 128 32 96 0 21.0 0.0 4.0 17.0   VAT does not exist VAT does not exist CIT does not exist CIT does not exist
Moldova 33 85.2 38.7 8.4 29.9 0.3 183 42 86 55 10.0 1.0 3.0 6.0 90.8 7.8 13.3 2.5 Review likelihood <25%
Mongolia 71 77.3 25.7 10.2 13.5 2.0 134 46 48 40 19.0 1.0 12.0 6.0 49.1 No Refund No Refund 3.5 Review likelihood <25%
Montenegro 75 76.7 22.2 8.3 13.4 0.5 300 43 93 164 18.0 1.0 13.0 4.0 70.5 4.0 21.8 9.5 19.0
Morocco 24 87.2 45.8 21.1 23.3 1.4 155 48 33 74 6.0 1.0 1.0 4.0 98.6 No VAT on capital purchase No VAT on capital purchase 3.0 Review likelihood <25%
Mozambique 127 64.0 36.1 30.8 4.5 0.8 200 50 30 120 37.0 7.0 12.0 18.0 50.2 28.0 36.7 28.0 9.6
Myanmar 129 63.9 31.2 26.8 0.3 4.2 282 64 111 107 31.0 5.0 12.0 14.0 45.5 No Refund No Refund 10.0 0.7
Namibia 88 74.5 20.7 16.7 1.9 2.2 302 40 52 210 27.0 3.0 13.0 11.0 77.2 30.0 17.0 4.0 Review likelihood <25%
Nepal 175 47.1 41.8 15.0 26.2 0.7 377 125 122 130 46.0 4.0 25.0 17.0 33.3 119.0 37.3 26.0 17.9
Netherlands 22 87.4 41.2 20.4 20.5 0.3 119 21 64 34 9.0 1.0 1.0 7.0 92.0 0.0 14.5 3.5 2.1
New Zealand 9 91.0 34.6 29.9 2.8 1.9 140 34 59 47 7.0 1.0 2.0 4.0 96.9 2.0 5.2 4.0 Review likelihood <25%
Nicaragua 162 52.7 60.6 17.3 23.7 19.6 201 63 76 62 43.0 1.0 24.0 18.0 52.5 54.0 42.6 9.0 Review likelihood <25%
Niger 169 49.4 47.2 21.6 22.3 3.4 270 30 120 120 41.0 3.0 13.0 25.0 25.6 No Refund No Refund 41.5 7.7
Nigeria 159 53.7 34.8 21.0 13.5 0.3 343.365 71 155 118 48.0 2.0 27.0 19.0 47.5 No Refund No Refund 7.0 Review likelihood <25%
Nigeria - Kano   54.4 34.8 21.0 13.5 0.3 324.5 71 150 104 48.0 2.0 27.0 19.0 47.5 No Refund No Refund 7.0 Review likelihood <25%
Nigeria - Lagos   53.5 34.8 21.0 13.5 0.3 349 71 156 122 48.0 2.0 27.0 19.0 47.5 No Refund No Refund 7.0 Review likelihood <25%
North Macedonia 37 84.7 13.0 11.0 0.0 1.9 119 19 56 44 7.0 1.0 1.0 5.0 56.4 10.0 36.7 21.5 17.0
Norway 34 85.1 36.2 20.0 15.9 0.3 79 24 15 40 5.0 1.0 1.0 3.0 62.6 9.0 14.1 12.0 29.1
Oman 11 90.2 27.4 14.4 13.0 0.0 68 56 12 0 15.0 2.0 12.0 1.0 85.3 VAT does not exist VAT does not exist 17.5 Review likelihood <25%
Pakistan 161 52.9 33.9 17.8 15.0 1.1 283 38 40 205 34.0 1.0 25.0 8.0 10.5 84.0 79.0 67.5 18.6
Pakistan - Karachi   53.0 33.8 17.8 14.9 1.1 283 38 40 205 34.0 1.0 25.0 8.0 10.5 84.0 79.0 67.5 18.6
Pakistan - Lahore   52.9 34.0 17.8 15.2 1.1 283 38 40 205 34.0 1.0 25.0 8.0 10.5 84.0 79.0 67.5 18.6
Palau 113 68.5 76.6 65.8 10.7 0.1 52 24 28 0 11.0 4.0 4.0 3.0   VAT does not exist VAT does not exist CIT does not exist CIT does not exist
Panama 176 46.7 37.2 12.4 20.0 4.8 408 83 144 181 36.0 2.0 16.0 18.0 12.8 No Refund No Refund 28.0 99.3
Papua New Guinea 118 67.2 37.1 23.2 9.5 4.4 207 143 16 48 45.0 1.0 26.0 18.0 78.5 5.5 39.2 4.5 Review likelihood <25%
Paraguay 126 64.1 35.0 9.6 18.6 6.7 378 138 96 144 19.0 1.0 12.0 6.0 46.6 No Refund No Refund 9.0 Review likelihood <25%
Peru 121 65.8 36.8 22.7 11.0 3.2 260 39 111 110 8.0 1.0 2.0 5.0 19.2 No Refund No Refund 16.5 30.6
Philippines 95 72.6 43.1 20.2 8.9 14.0 171 33 30 108 13.0 1.0 3.0 9.0 50.0 No Refund No Refund 1.5 Review likelihood <25%
Poland 77 76.4 40.8 14.5 25.3 1.0 334 59 103 172 7.0 1.0 2.0 4.0 77.4 8.0 8.2 6.0 18.1
Portugal 43 83.7 39.8 12.5 26.8 0.5 243 63 90 90 8.0 1.0 1.0 6.0 92.7 4.0 14.2 1.0 Review likelihood <25%
Puerto Rico (U.S.) 163 52.0 64.4 30.8 13.4 20.2 218 80 60 78 16.0 5.0 6.0 5.0 13.8 VAT does not exist VAT does not exist 41.0 104.9
Qatar 3 99.4 11.3 0.0 11.3 0.0 41 5 36 0 4.0 1.0 1.0 2.0   VAT does not exist VAT does not exist CIT does not exist CIT does not exist
Romania 32 85.2 20.0 15.6 3.4 1.0 163 25 82 56 14.0 1.0 3.0 10.0 76.8 22.5 27.5 2.0 Review likelihood <25%
Russian Federation 58 80.5 46.2 7.4 36.6 2.2 159 50 70 39 9.0 1.0 4.0 4.0 77.8 7.2 19.4 6.0 11.2
Russian Federation - Moscow   79.4 46.2 7.4 36.6 2.2 159 50 70 39 9.0 1.0 4.0 4.0 73.3 7.2 19.4 7.5 16.0
Russian Federation - Saint Petersburg   83.0 46.2 7.4 36.6 2.3 159 50 70 39 9.0 1.0 4.0 4.0 88.1 7.2 19.4 2.5 Review likelihood <25%
Rwanda 38 84.6 33.2 25.7 6.0 1.5 90.5 19 24 48 9.0 1.0 2.0 6.0 64.6 9.0 39.2 19.0 7.0
Samoa 82 75.7 19.3 10.9 8.5 0.0 224 48 96 80 37.0 5.0 24.0 8.0 86.6 10.0 14.0 8.5 Review likelihood <25%
San Marino 47 82.0 36.2 5.0 30.9 0.3 52 4 48 0 18.0 2.0 12.0 4.0 67.8 VAT does not exist VAT does not exist 13.0 13.9
São Tomé and Príncipe 137 61.8 37.0 19.4 6.8 10.8 424 40 192 192 46.0 4.0 12.0 30.0 92.2 VAT does not exist VAT does not exist 10.0 Review likelihood <25%
Saudi Arabia 57 80.5 15.7 2.2 13.5 0.0 104 23 9 72 4.0 1.0 1.0 2.0 32.2 16.5 23.0 69.0 33.6
Senegal 166 51.2 44.8 16.2 23.6 5.0 416 98 88 230 53.0 3.0 36.0 14.0 71.8 34.0 16.9 11.5 Review likelihood <25%
Serbia 85 75.3 36.6 13.0 20.2 3.4 225.5 38 103 85 33.0 1.0 1.0 31.0 93.2 4.0 10.2 4.5 Review likelihood <25%
Seychelles 36 84.7 30.1 18.8 2.3 9.1 85 37 36 12 29.0 13.0 12.0 4.0 93.4 0.0 16.8 1.5 Review likelihood <25%
Sierra Leone 93 73.0 30.7 18.5 11.3 1.0 343 16 157 170 34.0 6.0 12.0 16.0 95.4 VAT does not exist VAT does not exist 6.5 Review likelihood <25%
Singapore 7 91.6 21.0 2.1 17.8 1.1 64 24 10 30 5.0 1.0 1.0 3.0 72.0 4.5 21.1 17.0 12.9
Slovak Republic 55 80.6 49.7 9.1 39.7 0.9 192 46 62 84 8.0 1.0 1.0 6.0 87.2 5.0 24.1 2.0 Review likelihood <25%
Slovenia 45 83.3 31.0 12.7 18.2 0.2 233 74 90 69 10.0 1.0 1.0 8.0 80.0 3.0 5.2 29.0 6.3
Solomon Islands 41 83.8 32.0 23.3 8.5 0.3 80 8 30 42 34.0 5.0 12.0 17.0 100.0 VAT does not exist VAT does not exist 1.5 Review likelihood <25%
Somalia   0.0 No Practice No Practice No Practice No Practice No Practice No Practice No Practice No Practice No Practice No Practice No Practice No Practice No Practice No Practice No Practice No Practice No Practice
South Africa 54 81.2 29.2 21.8 4.0 3.4 210 96 52 62 7.0 1.0 2.0 4.0 60.8 8.5 15.5 11.0 31.6
South Sudan 74 76.7 31.4 9.2 19.2 3.0 210 54 78 78 37.0 5.0 12.0 20.0 95.9 VAT does not exist VAT does not exist 6.0 Review likelihood <25%
Spain 35 84.7 47.0 10.6 35.8 0.7 143 33 84 26 9.0 1.0 1.0 7.0 93.6 0.0 16.5 1.5 Review likelihood <25%
Sri Lanka 142 59.8 55.2 1.2 16.9 37.1 129 15 11 103 36.0 5.0 2.0 29.0 49.3 No Refund No Refund 3.0 Review likelihood <25%
St. Kitts and Nevis 125 64.4 49.7 30.5 11.2 8.0 203 27 128 48 39.0 5.0 12.0 22.0 75.7 10.0 42.6 2.0 Review likelihood <25%
St. Lucia 84 75.5 34.7 25.8 5.6 3.3 110 11 51 48 35.0 4.0 12.0 19.0 76.9 8.3 25.6 4.5 8.7
St. Vincent and the Grenadines 100 71.1 37.0 27.6 6.2 3.3 108 14 49 45 36.0 4.0 12.0 20.0 63.9 12.0 30.6 22.5 9.3
Sudan 164 51.8 45.4 11.5 19.2 14.7 180 70 70 40 42.0 2.0 12.0 28.0 20.2 No Refund No Refund 60.0 6.1
Suriname 107 69.4 27.9 27.9 0.0 0.0 199 48 24 127 30.0 5.0 12.0 13.0 48.4 No Refund No Refund 5.0 Review likelihood <25%
Sweden 31 85.3 49.1 13.1 35.4 0.6 122 50 36 36 6.0 1.0 1.0 4.0 90.7 10.5 8.2 5.0 Review likelihood <25%
Switzerland 20 87.7 28.8 9.3 17.7 1.8 63 15 40 8 19.0 2.0 7.0 10.0 83.2 1.5 14.5 9.5 8.9
Syrian Arab Republic 91 74.0 42.7 23.0 19.3 0.4 336 300 36 0 20.0 2.0 12.0 6.0 92.2 VAT does not exist VAT does not exist 10.0 Review likelihood <25%
Taiwan, China 39 84.3 36.8 14.7 18.7 3.4 221 161 27 33 11.0 2.0 3.0 6.0 92.2 3.0 11.5 6.5 Review likelihood <25%
Tajikistan 139 60.9 67.3 17.7 28.5 21.1 224 74 48 102 7.0 1.0 2.0 4.0 40.4 No Refund No Refund 10.5 7.0
Tanzania 165 51.3 43.8 20.9 17.5 5.4 207 62 78 67 59.0 5.0 36.0 18.0 48.4 60.0 109.9 5.0 Review likelihood <25%
Thailand 68 77.7 29.5 22.2 5.4 1.9 229 123 48 58 21.0 2.0 13.0 6.0 73.4 16.0 33.2 10.5 Review likelihood <25%
Timor-Leste 136 61.9 17.3 10.5 6.8 0.0 234 132 102 0 18.0 5.0 12.0 1.0 1.4 VAT does not exist VAT does not exist 54.5 64.6
Togo 174 47.3 48.2 10.3 23.1 14.7 159 9 96 54 49.0 5.0 24.0 20.0 14.9 No Refund No Refund 37.0 24.1
Tonga 102 70.6 27.5 21.2 5.6 0.7 200 8 48 144 30.0 1.0 12.0 17.0 52.5 42.0 33.0 14.0 8.1
Trinidad and Tobago 160 53.5 40.5 25.8 9.4 5.3 210 45 75 90 39.0 4.0 24.0 11.0 19.5 27.0 40.3 54.0 32.3
Tunisia 108 69.4 60.7 13.6 25.3 21.8 144 64 30 50 8.0 1.0 4.0 3.0 52.5 45.0 62.2 1.5 Review likelihood <25%
Turkey 26 86.6 42.3 20.0 19.7 2.5 170 24 71 75 10.0 1.0 1.0 8.0 100.0 No VAT on capital purchase No VAT on capital purchase 1.5 Review likelihood <25%
Uganda 92 73.1 33.7 22.3 11.3 0.1 195 39 66 90 31.0 3.0 12.0 16.0 72.3 9.0 15.5 20.0 11.3
Ukraine 65 78.1 45.2 10.2 33.8 1.1 327.5 37 92 199 5.0 1.0 1.0 3.0 86.0 16.0 14.3 3.0 Review likelihood <25%
United Arab Emirates 30 85.3 15.9 0.0 14.1 1.8 116 0 12 104 5.0 0.0 1.0 4.0 55.0 28.0 20.8 CIT does not exist CIT does not exist
United Kingdom 27 86.2 30.6 16.6 12.0 2.0 114 32 57 25 9.0 1.0 2.0 6.0 71.0 0.0 7.2 6.0 34.0
United States 25 86.8 36.6 20.7 9.8 6.1 175 87 55 33 10.6 2.4 3.6 4.6 94.0 VAT does not exist VAT does not exist 8.0 Review likelihood <25%
United States - Los Angeles   88.3 33.2 21.5 9.5 2.2 175 87 55 33 10.0 3.0 3.0 4.0 94.0 VAT does not exist VAT does not exist 8.0 Review likelihood <25%
United States - New York City   85.8 38.9 20.2 10.0 8.7 175 87 55 33 11.0 2.0 4.0 5.0 94.0 VAT does not exist VAT does not exist 8.0 Review likelihood <25%
Uruguay 103 70.3 41.8 23.6 15.6 2.6 163 47 60 56 20.0 1.0 13.0 6.0 49.5 No Refund No Refund 2.5 Review likelihood <25%
Uzbekistan 69 77.5 31.6 11.8 17.4 2.5 181 64 66 51 9.0 1.0 3.0 5.0 48.2 No Refund No Refund 5.5 Review likelihood <25%
Vanuatu 67 77.8 8.5 0.0 4.5 4.0 120 0 24 96 31.0 0.0 12.0 19.0 69.0 7.0 28.0 CIT does not exist CIT does not exist
Venezuela, RB 189 11.4 73.3 9.4 18.2 45.7 920 120 288 512 99.0 14.0 28.0 57.0 19.7 No Refund No Refund 13.0 32.3
Vietnam 109 69.0 37.6 13.2 24.3 0.1 384 112 147 125 6.0 2.0 1.0 3.0 49.1 No Refund No Refund 3.5 Review likelihood <25%
West Bank and Gaza 112 68.7 15.3 15.0 0.0 0.3 174 18 96 60 28.0 3.0 12.0 13.0 35.7 18.0 79.2 13.0 80.1
Yemen, Rep. 89 74.1 26.6 13.8 11.3 1.6 248 56 72 120 44.0 1.0 24.0 19.0 96.3 4.0 6.2 2.0 Review likelihood <25%
Zambia 17 88.9 15.6 2.0 10.4 3.1 158 44 48 66 11.0 1.0 2.0 8.0 85.9 10.0 20.3 3.3 Review likelihood <25%
Zimbabwe 146 58.7 31.6 17.6 5.6 8.3 242 78 96 68 51.0 5.0 16.0 30.0 52.4 55.5 48.2 3.5 Review likelihood <25%

Where an economy has no VAT system or no CIT system the relevant components of the post-filing index are ignored and the remaining components are averaged to create the post-filing index score. If an economy has neither VAT nor CIT, there is no score for the post filing index and the ranking is determined based on the other three sub-indicators only.

Due to rounding, some totals may not correspond with the sum of the separate figures.

*There is no data for Somalia as there is currently no practice yet.

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Andrew Packman

Partner, Tax Transparency and Total Tax Contribution Leader, PwC United Kingdom

Tel: +44 7712 666441

Tom Dane

Senior Manager, Tax Transparency and Total Tax Contribution, PwC United Kingdom

Tel: +44 7715 211316

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