Paying taxes (DB06-16 methodology) - Score by country

The score for paying taxes is the simple average of the scores for each of the component indicators, the payments, time and total tax and contribution rate for a company to comply with tax laws in an economy. The score is computed based on the methodology in the DB06-16 studies.

Countries reporting

183

Highest

100

Hong Kong

Lowest

12.18

Bolivia

Median

72.76

Years covered

2005–2015

Data points

2,006

What the numbers show

Paying taxes (DB06-16 methodology) - Score is currently reported for 183 countries. The highest value is 100 in Hong Kong; the lowest is 12.18 in Bolivia.

The median across all reporting countries is 72.76, and the mean is 70.02.

The gap between the highest and lowest reporting country is a factor of about 8.

Over the past decade 143 countries rose and 32 fell. The largest increase was in Colombia (up 399.1%), and the largest decrease in Venezuela (down 36.1%).

Paying taxes (DB06-16 methodology) - Score: full country ranking

#	Country	Latest	Year	10-year change	Trend
1	Hong Kong	100	2015	up 0.6%	flat
2	Saudi Arabia	99.59	2015	up 7.2%	rising
3	United Arab Emirates	99.44	2015	up 5.9%	rising
3	Qatar	99.44	2015	down 0.6%	flat
5	Singapore	96.56	2015	down 2.3%	flat
6	Ireland	95.02	2015	down 0.3%	flat
7	Bahrain	94.44	2015	up 7.6%	rising
8	North Macedonia	94.17	2015	up 33.7%	rising
9	Canada	93	2015	up 12.4%	rising
10	Kuwait	92.48	2015	unchanged	flat
11	Oman	92.35	2015	down 0.9%	flat
12	Mauritius	91.92	2015	up 0.6%	flat
13	Denmark	91.83	2015	up 3.6%	flat
14	United Kingdom	91.6	2015	up 1.1%	flat
15	Norway	91.36	2015	up 1.1%	flat
16	Finland	89.38	2015	up 31.6%	rising
17	Switzerland	89.13	2015	up 0.6%	flat
18	Brunei	89.05	2015	up 7.1%	flat
19	South Africa	88.85	2015	up 19.2%	rising
20	Kazakhstan	88.58	2015	up 13.8%	rising
21	Luxembourg	88.58	2015	up 0.2%	flat
22	New Zealand	88.06	2015	up 2.4%	flat
23	Kiribati	87.51	2015	down 4.3%	flat
24	Bahamas	87.07	2015	up 5.4%	flat
25	Croatia	86.91	2015	up 24.1%	rising
26	East Timor	86.15	2015	up 66.1%	rising
27	Netherlands	85.96	2015	up 23.2%	rising
28	Malta	85.85	2015	—	flat
29	Latvia	85.75	2015	up 24.5%	rising
30	Bhutan	84.99	2015	up 1.2%	flat
31	South Korea	84.53	2015	up 11.4%	rising
32	Estonia	84.41	2015	up 0.1%	flat
33	Slovenia	84.36	2015	up 15.5%	rising
34	Malaysia	84.31	2015	up 19.9%	rising
35	Azerbaijan	83.77	2015	up 120.3%	rising
36	Chile	83.55	2015	up 0.1%	flat
37	Sweden	83.46	2015	up 3.2%	flat
38	Iceland	83.45	2015	up 13.8%	rising
39	Taiwan	82.78	2015	up 15.4%	rising
40	Georgia	82.76	2015	up 105.2%	rising
41	Australia	82.35	2015	up 4.5%	flat
42	Seychelles	81.82	2015	up 9.8%	rising
43	Lebanon	81.69	2015	up 2.8%	flat
44	Rwanda	81.48	2015	up 9.4%	rising
45	Lithuania	81.42	2015	up 5.3%	flat
46	Jordan	81.27	2015	up 1.0%	flat
47	Guatemala	81.18	2015	up 39.4%	rising
48	Cyprus	81.14	2015	up 0.9%	flat
49	Peru	81.1	2015	up 13.7%	rising
50	United States	80.81	2015	up 11.3%	rising
51	Vanuatu	80.79	2015	unchanged	flat
52	Romania	80.58	2015	up 80.2%	rising
53	Russia	80.48	2015	up 39.8%	rising
54	Palestine	80.29	2015	up 8.8%	rising
55	Armenia	80.29	2015	up 101.7%	rising
56	Turkey	80.18	2015	up 5.6%	rising
57	Zambia	79.91	2015	up 8.5%	flat
58	Poland	79.73	2015	up 54.4%	rising
59	Spain	79.6	2015	up 18.3%	rising
60	Morocco	78.91	2015	up 36.6%	rising
61	Belarus	78.68	2015	—	volatile
62	Portugal	78.59	2015	up 4.9%	rising
63	Thailand	78.58	2015	up 16.5%	rising
64	Czechia	78.51	2015	up 85.0%	rising
65	Greece	78.45	2015	up 18.1%	rising
66	Solomon Islands	78.42	2015	down 3.4%	flat
67	Austria	78.33	2015	up 6.6%	flat
68	Belize	78.17	2015	up 12.0%	rising
69	Botswana	77.47	2015	down 0.8%	flat
70	Iraq	77.28	2015	down 3.1%	flat
71	Germany	77	2015	down 0.0%	flat
72	Slovakia	76.61	2015	up 31.8%	rising
73	Tonga	76.56	2015	down 12.9%	falling
74	Suriname	76.45	2015	unchanged	flat
75	Moldova	76.43	2015	up 45.9%	rising
76	Madagascar	76.32	2015	up 28.5%	rising
77	Dominican Republic	75.75	2015	up 43.4%	rising
78	Eswatini	75.54	2015	up 0.8%	flat
79	Israel	75.47	2015	up 5.4%	rising
80	Tunisia	75.36	2015	up 24.7%	rising
81	Belgium	75.09	2015	up 2.7%	flat
82	Mexico	75.07	2015	up 68.4%	rising
83	Saint Lucia	75.04	2015	down 2.0%	flat
84	Costa Rica	75	2015	up 71.4%	rising
85	Afghanistan	74.79	2015	down 2.3%	flat
86	Mongolia	73.79	2015	up 14.7%	rising
87	Namibia	73.63	2015	up 11.3%	rising
88	Marshall Islands	73.45	2015	up 0.5%	flat
89	Cape Verde	73.36	2015	up 28.7%	rising
90	Hungary	73.14	2015	up 10.8%	rising
91	Cambodia	73.06	2015	down 3.2%	flat
92	Uganda	72.76	2015	up 5.1%	flat
93	Bulgaria	72.64	2015	up 50.8%	rising
94	Japan	72.53	2015	up 10.3%	rising
95	France	72.5	2015	up 13.1%	rising
96	Dominica	72.49	2015	up 2.2%	flat
97	Barbados	72.42	2015	—	flat
98	Saint Vincent and the Grenadines	72.39	2015	up 1.6%	flat
99	Samoa	72.1	2015	unchanged	flat
100	Montenegro	71.9	2015	up 53.9%	rising
101	Ghana	71.79	2015	up 16.1%	rising
102	Malawi	71.51	2015	up 4.2%	flat
103	Ukraine	70.9	2015	up 294.6%	volatile
104	Paraguay	70.01	2015	up 29.8%	rising
105	Lesotho	69.72	2015	up 22.7%	rising
106	Burundi	69.45	2015	up 53.3%	rising
107	Papua New Guinea	69.39	2015	up 2.1%	flat
108	Trinidad and Tobago	68.89	2015	up 6.0%	rising
109	Micronesia (country)	68.78	2015	down 0.7%	flat
110	Guyana	68.69	2015	up 7.6%	rising
111	Liberia	68.3	2015	down 2.9%	rising
112	Syria	67.89	2015	up 0.6%	flat
113	Iran	67.81	2015	up 3.4%	flat
114	Mozambique	67.78	2015	up 1.7%	flat
115	Ethiopia	67.22	2015	down 11.3%	falling
116	Indonesia	67.11	2015	up 39.6%	rising
117	Fiji	66.98	2015	down 1.7%	flat
118	Philippines	66.89	2015	up 16.7%	rising
119	Yemen	66.73	2015	up 98.4%	rising
120	Nepal	66.32	2015	up 8.2%	rising
121	Laos	66.1	2015	up 42.4%	rising
122	Sierra Leone	65.8	2015	up 87.9%	rising
123	Maldives	65.31	2015	down 34.7%	falling
124	Uruguay	65.25	2015	up 88.8%	rising
125	Kenya	65.23	2015	up 48.1%	rising
126	Jamaica	64.88	2015	up 54.5%	rising
127	Palau	64.65	2015	down 3.9%	flat
128	Grenada	64.46	2015	down 0.0%	flat
129	China	64.39	2015	up 304.3%	rising
130	Serbia	63.33	2015	up 20.5%	rising
131	Puerto Rico	63.22	2015	down 13.5%	falling
132	Italy	62.98	2015	up 21.2%	rising
133	Ecuador	62.92	2015	down 2.6%	flat
134	Sudan	62.34	2015	up 3.6%	flat
135	Haiti	61.87	2015	up 0.1%	flat
136	Albania	61.83	2015	up 39.4%	rising
137	Colombia	61.72	2015	up 399.1%	rising
138	Zimbabwe	60.82	2015	down 4.1%	rising
139	Saint Kitts and Nevis	60.64	2015	down 9.5%	falling
140	Bangladesh	60.23	2015	up 13.5%	rising
141	Angola	60.22	2015	up 2.0%	flat
142	Mali	60.16	2015	up 33.1%	rising
143	El Salvador	59.35	2015	down 2.5%	flat
144	Pakistan	59.11	2015	up 12.9%	rising
145	Tanzania	59.04	2015	down 2.9%	flat
146	Egypt	58.89	2015	up 43.5%	rising
147	Guinea-Bissau	58.13	2015	up 8.4%	flat
148	Burkina Faso	58.08	2015	up 5.7%	rising
149	Bosnia and Herzegovina	57.55	2015	up 23.2%	rising
150	Niger	56.9	2015	down 4.7%	flat
151	Kyrgyzstan	56.27	2015	up 55.7%	rising
152	Sri Lanka	54.92	2015	up 26.6%	rising
153	Gabon	54.69	2015	down 0.6%	flat
154	Uzbekistan	54.45	2015	up 111.4%	rising
155	Antigua and Barbuda	54.35	2015	down 5.3%	falling
156	India	53.88	2015	up 34.3%	rising
157	Honduras	53.2	2015	up 18.5%	rising
158	Nicaragua	52.75	2015	up 38.8%	rising
159	Togo	52.25	2015	up 4.1%	rising
160	Nigeria	51.74	2015	up 17.3%	rising
161	Sao Tome and Principe	51.44	2015	up 9.6%	rising
162	Benin	49.26	2015	up 19.1%	rising
163	Panama	48.6	2015	up 28.1%	rising
164	Gambia	47.96	2015	up 93.2%	rising
165	Comoros	47.37	2015	unchanged	flat
166	Argentina	44.99	2015	up 244.1%	rising
167	Algeria	44.74	2015	up 39.0%	rising
168	Tajikistan	43.53	2015	up 76.8%	rising
169	Democratic Republic of Congo	43.5	2015	up 32.8%	rising
170	Eritrea	43.49	2015	up 1.0%	flat
171	Equatorial Guinea	43.21	2015	up 0.0%	flat
172	Brazil	42.98	2015	up 2.4%	flat
173	Cote d'Ivoire	42.63	2015	up 1.8%	flat
174	Vietnam	38.16	2015	down 13.3%	falling
175	Cameroon	35.41	2015	up 5.4%	rising
176	Guinea	32.25	2015	up 17.4%	rising
177	Congo	30.68	2015	up 55.8%	rising
178	Senegal	29.83	2015	up 25.0%	rising
179	Central African Republic	23.47	2015	up 1.3%	rising
180	Mauritania	20.28	2015	up 40.4%	rising
181	Chad	19.54	2015	up 48.2%	rising
182	Venezuela	13.87	2015	down 36.1%	falling
183	Bolivia	12.18	2015	down 21.8%	falling

Regions and income groups

Aggregates are excluded from the country ranking above so that a region can never outrank a country.

Kosovo 78.43

About this data

Indicator: Paying taxes (DB06-16 methodology) - Score
Source: World Bank
Licence: CC BY 4.0 (World Bank Open Data)
Coverage: 185 places, 2,006 data points, 2005–2015
Last refreshed: 10 August 2026