Paying taxes (DB17-20 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, as well as the postfiling procedures to request and process a VAT refund claim and to comply with and...
Countries reporting
190
Highest
100
Bahrain
Lowest
11.4
Venezuela
Median
72.67
Years covered
5
2015–2019
Data points
955
What the numbers show
Paying taxes (DB17-20 methodology) - Score is currently reported for 190 countries. The highest value is 100 in Bahrain; the lowest is 11.4 in Venezuela.
The median across all reporting countries is 72.67, and the mean is 69.84.
The gap between the highest and lowest reporting country is a factor of about 9.
Paying taxes (DB17-20 methodology) - Score: full country ranking
| # | Country | Latest | Year | 10-year change | Trend |
|---|---|---|---|---|---|
| 1 | Bahrain | 100 | 2019 | — | flat |
| 2 | Hong Kong | 99.71 | 2019 | — | flat |
| 3 | Qatar | 99.44 | 2019 | — | flat |
| 4 | Ireland | 94.59 | 2019 | — | flat |
| 5 | Mauritius | 93.96 | 2019 | — | flat |
| 6 | Kuwait | 92.48 | 2019 | — | flat |
| 7 | Singapore | 91.58 | 2019 | — | flat |
| 8 | Denmark | 91.14 | 2019 | — | flat |
| 9 | New Zealand | 91.05 | 2019 | — | flat |
| 10 | Finland | 90.89 | 2019 | — | flat |
| 11 | Oman | 90.16 | 2019 | — | flat |
| 12 | Estonia | 89.88 | 2019 | — | flat |
| 13 | Israel | 89.61 | 2019 | — | rising |
| 14 | Georgia | 89.19 | 2019 | — | rising |
| 15 | Bhutan | 89.16 | 2019 | — | flat |
| 16 | Latvia | 89 | 2019 | — | flat |
| 17 | Zambia | 88.94 | 2019 | — | rising |
| 18 | Lithuania | 88.81 | 2019 | — | flat |
| 19 | Canada | 88.05 | 2019 | — | flat |
| 20 | Switzerland | 87.66 | 2019 | — | flat |
| 21 | South Korea | 87.42 | 2019 | — | flat |
| 22 | Netherlands | 87.41 | 2019 | — | flat |
| 23 | Luxembourg | 87.37 | 2019 | — | flat |
| 24 | Morocco | 87.22 | 2019 | — | flat |
| 25 | United States | 86.76 | 2019 | — | flat |
| 26 | Turkey | 86.64 | 2019 | — | rising |
| 27 | United Kingdom | 86.18 | 2019 | — | flat |
| 28 | Australia | 85.67 | 2019 | — | flat |
| 29 | Cyprus | 85.48 | 2019 | — | flat |
| 30 | Sweden | 85.28 | 2019 | — | flat |
| 31 | Romania | 85.22 | 2019 | — | rising |
| 32 | Moldova | 85.16 | 2019 | — | flat |
| 33 | Norway | 85.13 | 2019 | — | flat |
| 34 | Spain | 84.74 | 2019 | — | flat |
| 35 | Seychelles | 84.72 | 2019 | — | flat |
| 36 | North Macedonia | 84.72 | 2019 | — | flat |
| 37 | Rwanda | 84.57 | 2019 | — | rising |
| 38 | Taiwan | 84.31 | 2019 | — | flat |
| 39 | Azerbaijan | 84.02 | 2019 | — | flat |
| 40 | Solomon Islands | 83.81 | 2019 | — | flat |
| 41 | Iceland | 83.75 | 2019 | — | flat |
| 42 | Portugal | 83.75 | 2019 | — | flat |
| 43 | United Arab Emirates | 83.71 | 2019 | — | falling |
| 44 | Austria | 83.5 | 2019 | — | flat |
| 45 | Slovenia | 83.27 | 2019 | — | flat |
| 46 | Germany | 82.16 | 2019 | — | flat |
| 47 | San Marino | 82.02 | 2019 | — | flat |
| 48 | Kosovo | 81.92 | 2019 | — | rising |
| 48 | Kosovo (UNSCR 1244) | 81.92 | 2019 | — | rising |
| 50 | Croatia | 81.85 | 2019 | — | flat |
| 51 | Bahamas | 81.69 | 2019 | — | flat |
| 52 | Japan | 81.63 | 2019 | — | flat |
| 53 | Armenia | 81.55 | 2019 | — | rising |
| 54 | Czechia | 81.35 | 2019 | — | flat |
| 55 | South Africa | 81.25 | 2019 | — | flat |
| 56 | Slovakia | 80.62 | 2019 | — | flat |
| 57 | Hungary | 80.57 | 2019 | — | rising |
| 58 | Russia | 80.47 | 2019 | — | flat |
| 59 | Botswana | 80.01 | 2019 | — | flat |
| 60 | Belize | 79.9 | 2019 | — | flat |
| 61 | France | 79.18 | 2019 | — | flat |
| 62 | Jordan | 78.72 | 2019 | — | rising |
| 63 | Saudi Arabia | 78.66 | 2019 | — | flat |
| 64 | Belgium | 78.38 | 2019 | — | flat |
| 65 | Kazakhstan | 78.21 | 2019 | — | flat |
| 66 | Ukraine | 78.05 | 2019 | — | rising |
| 67 | Costa Rica | 77.99 | 2019 | — | flat |
| 68 | Vanuatu | 77.85 | 2019 | — | flat |
| 69 | Thailand | 77.72 | 2019 | — | rising |
| 70 | Uzbekistan | 77.52 | 2019 | — | rising |
| 71 | El Salvador | 77.51 | 2019 | — | rising |
| 72 | Mongolia | 77.32 | 2019 | — | flat |
| 73 | Greece | 77.14 | 2019 | — | flat |
| 74 | Eswatini | 77.07 | 2019 | — | flat |
| 75 | South Sudan | 76.75 | 2019 | — | flat |
| 76 | Montenegro | 76.67 | 2019 | — | rising |
| 77 | Liberia | 76.43 | 2019 | — | flat |
| 78 | Poland | 76.43 | 2019 | — | flat |
| 79 | Malta | 76.17 | 2019 | — | flat |
| 80 | Marshall Islands | 76.1 | 2019 | — | flat |
| 81 | Malaysia | 75.96 | 2019 | — | flat |
| 82 | Indonesia | 75.75 | 2019 | — | rising |
| 83 | Samoa | 75.71 | 2019 | — | flat |
| 84 | Dominica | 75.65 | 2019 | — | flat |
| 85 | Saint Lucia | 75.5 | 2019 | — | flat |
| 86 | Serbia | 75.3 | 2019 | — | rising |
| 87 | Chile | 75.28 | 2019 | — | flat |
| 88 | Cape Verde | 74.85 | 2019 | — | flat |
| 89 | Namibia | 74.52 | 2019 | — | flat |
| 90 | Yemen | 74.13 | 2019 | — | flat |
| 91 | Brunei | 74.03 | 2019 | — | rising |
| 92 | Syria | 73.97 | 2019 | — | flat |
| 93 | Uganda | 73.1 | 2019 | — | flat |
| 94 | Sierra Leone | 72.97 | 2019 | — | flat |
| 95 | Kenya | 72.79 | 2019 | — | rising |
| 96 | Philippines | 72.56 | 2019 | — | rising |
| 97 | Barbados | 72.35 | 2019 | — | flat |
| 98 | Bulgaria | 72.32 | 2019 | — | flat |
| 99 | Kiribati | 71.42 | 2019 | — | flat |
| 100 | Belarus | 71.19 | 2019 | — | flat |
| 101 | Saint Vincent and the Grenadines | 71.09 | 2019 | — | flat |
| 102 | Fiji | 71.08 | 2019 | — | flat |
| 103 | Tonga | 70.56 | 2019 | — | flat |
| 104 | Uruguay | 70.31 | 2019 | — | rising |
| 105 | Guatemala | 70.3 | 2019 | — | flat |
| 106 | China | 70.06 | 2019 | — | rising |
| 107 | Angola | 69.54 | 2019 | — | flat |
| 108 | Suriname | 69.44 | 2019 | — | flat |
| 109 | Tunisia | 69.43 | 2019 | — | rising |
| 110 | Vietnam | 69.01 | 2019 | — | rising |
| 111 | Lesotho | 68.91 | 2019 | — | flat |
| 112 | Micronesia (country) | 68.78 | 2019 | — | flat |
| 113 | Palestine | 68.68 | 2019 | — | flat |
| 114 | Palau | 68.48 | 2019 | — | rising |
| 115 | Cote d'Ivoire | 68 | 2019 | — | rising |
| 116 | India | 67.63 | 2019 | — | rising |
| 117 | Lebanon | 67.55 | 2019 | — | flat |
| 118 | Kyrgyzstan | 67.16 | 2019 | — | rising |
| 119 | Papua New Guinea | 67.15 | 2019 | — | falling |
| 120 | Maldives | 66.42 | 2019 | — | rising |
| 121 | Mexico | 65.81 | 2019 | — | flat |
| 122 | Peru | 65.78 | 2019 | — | flat |
| 123 | Guyana | 65.67 | 2019 | — | flat |
| 124 | Albania | 65.15 | 2019 | — | flat |
| 125 | Jamaica | 64.95 | 2019 | — | rising |
| 126 | Saint Kitts and Nevis | 64.41 | 2019 | — | flat |
| 127 | Paraguay | 64.15 | 2019 | — | flat |
| 128 | Mozambique | 64.04 | 2019 | — | rising |
| 129 | Italy | 63.95 | 2019 | — | rising |
| 130 | Myanmar | 63.94 | 2019 | — | flat |
| 131 | Libya | 63.61 | 2019 | — | flat |
| 132 | Iraq | 63.55 | 2019 | — | flat |
| 133 | Ethiopia | 63.26 | 2019 | — | flat |
| 134 | Djibouti | 62.73 | 2019 | — | flat |
| 135 | Madagascar | 62.62 | 2019 | — | flat |
| 136 | Malawi | 62.37 | 2019 | — | flat |
| 137 | East Timor | 61.95 | 2019 | — | flat |
| 138 | Sao Tome and Principe | 61.8 | 2019 | — | flat |
| 139 | Cambodia | 61.28 | 2019 | — | flat |
| 140 | Tajikistan | 60.94 | 2019 | — | rising |
| 141 | Burundi | 60.87 | 2019 | — | flat |
| 142 | Bosnia and Herzegovina | 60.43 | 2019 | — | rising |
| 143 | Sri Lanka | 59.78 | 2019 | — | rising |
| 144 | Grenada | 59.62 | 2019 | — | flat |
| 145 | Iran | 59.54 | 2019 | — | rising |
| 146 | Antigua and Barbuda | 58.88 | 2019 | — | flat |
| 147 | Zimbabwe | 58.71 | 2019 | — | flat |
| 148 | Ecuador | 58.63 | 2019 | — | flat |
| 149 | Colombia | 58.62 | 2019 | — | flat |
| 150 | Haiti | 57.58 | 2019 | — | flat |
| 151 | Dominican Republic | 57.44 | 2019 | — | flat |
| 152 | Bangladesh | 56.13 | 2019 | — | flat |
| 153 | Ghana | 56.03 | 2019 | — | falling |
| 154 | Eritrea | 55.9 | 2019 | — | flat |
| 155 | Burkina Faso | 55.89 | 2019 | — | flat |
| 156 | Guinea-Bissau | 55.16 | 2019 | — | flat |
| 157 | Egypt | 55.14 | 2019 | — | rising |
| 158 | Laos | 54.22 | 2019 | — | flat |
| 159 | Algeria | 53.85 | 2019 | — | rising |
| 160 | Nigeria | 53.68 | 2019 | — | rising |
| 161 | Trinidad and Tobago | 53.53 | 2019 | — | flat |
| 162 | Pakistan | 52.93 | 2019 | — | rising |
| 163 | Nicaragua | 52.69 | 2019 | — | flat |
| 164 | Puerto Rico | 52.01 | 2019 | — | flat |
| 165 | Sudan | 51.8 | 2019 | — | flat |
| 166 | Tanzania | 51.33 | 2019 | — | falling |
| 167 | Senegal | 51.24 | 2019 | — | rising |
| 168 | Honduras | 49.92 | 2019 | — | flat |
| 169 | Comoros | 49.86 | 2019 | — | flat |
| 170 | Niger | 49.41 | 2019 | — | flat |
| 171 | Argentina | 49.34 | 2019 | — | rising |
| 172 | Benin | 49.28 | 2019 | — | flat |
| 173 | Gambia | 49.01 | 2019 | — | flat |
| 174 | Mali | 48.92 | 2019 | — | flat |
| 175 | Togo | 47.33 | 2019 | — | rising |
| 176 | Nepal | 47.15 | 2019 | — | falling |
| 177 | Panama | 46.68 | 2019 | — | rising |
| 178 | Mauritania | 42.63 | 2019 | — | rising |
| 179 | Afghanistan | 42.16 | 2019 | — | falling |
| 180 | Equatorial Guinea | 41.54 | 2019 | — | falling |
| 181 | Democratic Republic of Congo | 40.93 | 2019 | — | flat |
| 182 | Cameroon | 36.34 | 2019 | — | flat |
| 183 | Gabon | 35.92 | 2019 | — | falling |
| 184 | Guinea | 35.49 | 2019 | — | rising |
| 185 | Brazil | 34.4 | 2019 | — | flat |
| 186 | Congo | 26.79 | 2019 | — | flat |
| 187 | Bolivia | 21.62 | 2019 | — | flat |
| 188 | Central African Republic | 18.89 | 2019 | — | flat |
| 189 | Chad | 17.92 | 2019 | — | flat |
| 190 | Venezuela | 11.4 | 2019 | — | falling |
About this data
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, as well as the postfiling procedures to request and process a VAT refund claim and to comply with and complete a corporate income tax correction. The score is computed based on the methodology in the DB17-20 studies.