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
188
Highest
100
Bahrain
Lowest
0
Somalia
Median
72.45
Years covered
5
2015–2019
Data points
950
What the numbers show
Paying taxes (DB17-20 methodology) - Score is currently reported for 188 countries. The highest value is 100 in Bahrain; the lowest is 0 in Somalia.
The median across all reporting countries is 72.45, and the mean is 69.38.
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 | Croatia | 81.85 | 2019 | — | flat |
| 49 | Bahamas | 81.69 | 2019 | — | flat |
| 50 | Japan | 81.63 | 2019 | — | flat |
| 51 | Armenia | 81.55 | 2019 | — | rising |
| 52 | Czechia | 81.35 | 2019 | — | flat |
| 53 | South Africa | 81.25 | 2019 | — | flat |
| 54 | Slovakia | 80.62 | 2019 | — | flat |
| 55 | Hungary | 80.57 | 2019 | — | rising |
| 56 | Russia | 80.47 | 2019 | — | flat |
| 57 | Botswana | 80.01 | 2019 | — | flat |
| 58 | Belize | 79.9 | 2019 | — | flat |
| 59 | France | 79.18 | 2019 | — | flat |
| 60 | Jordan | 78.72 | 2019 | — | rising |
| 61 | Saudi Arabia | 78.66 | 2019 | — | flat |
| 62 | Belgium | 78.38 | 2019 | — | flat |
| 63 | Kazakhstan | 78.21 | 2019 | — | flat |
| 64 | Ukraine | 78.05 | 2019 | — | rising |
| 65 | Costa Rica | 77.99 | 2019 | — | flat |
| 66 | Vanuatu | 77.85 | 2019 | — | flat |
| 67 | Thailand | 77.72 | 2019 | — | rising |
| 68 | Uzbekistan | 77.52 | 2019 | — | rising |
| 69 | El Salvador | 77.51 | 2019 | — | rising |
| 70 | Mongolia | 77.32 | 2019 | — | flat |
| 71 | Greece | 77.14 | 2019 | — | flat |
| 72 | Eswatini | 77.07 | 2019 | — | flat |
| 73 | South Sudan | 76.75 | 2019 | — | flat |
| 74 | Montenegro | 76.67 | 2019 | — | rising |
| 75 | Liberia | 76.43 | 2019 | — | flat |
| 76 | Poland | 76.43 | 2019 | — | flat |
| 77 | Malta | 76.17 | 2019 | — | flat |
| 78 | Marshall Islands | 76.1 | 2019 | — | flat |
| 79 | Malaysia | 75.96 | 2019 | — | flat |
| 80 | Indonesia | 75.75 | 2019 | — | rising |
| 81 | Samoa | 75.71 | 2019 | — | flat |
| 82 | Dominica | 75.65 | 2019 | — | flat |
| 83 | Saint Lucia | 75.5 | 2019 | — | flat |
| 84 | Serbia | 75.3 | 2019 | — | rising |
| 85 | Chile | 75.28 | 2019 | — | flat |
| 86 | Cape Verde | 74.85 | 2019 | — | flat |
| 87 | Namibia | 74.52 | 2019 | — | flat |
| 88 | Yemen | 74.13 | 2019 | — | flat |
| 89 | Brunei | 74.03 | 2019 | — | rising |
| 90 | Syria | 73.97 | 2019 | — | flat |
| 91 | Uganda | 73.1 | 2019 | — | flat |
| 92 | Sierra Leone | 72.97 | 2019 | — | flat |
| 93 | Kenya | 72.79 | 2019 | — | rising |
| 94 | Philippines | 72.56 | 2019 | — | rising |
| 95 | Barbados | 72.35 | 2019 | — | flat |
| 96 | Bulgaria | 72.32 | 2019 | — | flat |
| 97 | Kiribati | 71.42 | 2019 | — | flat |
| 98 | Belarus | 71.19 | 2019 | — | flat |
| 99 | Saint Vincent and the Grenadines | 71.09 | 2019 | — | flat |
| 100 | Fiji | 71.08 | 2019 | — | flat |
| 101 | Tonga | 70.56 | 2019 | — | flat |
| 102 | Uruguay | 70.31 | 2019 | — | rising |
| 103 | Guatemala | 70.3 | 2019 | — | flat |
| 104 | China | 70.06 | 2019 | — | rising |
| 105 | Angola | 69.54 | 2019 | — | flat |
| 106 | Suriname | 69.44 | 2019 | — | flat |
| 107 | Tunisia | 69.43 | 2019 | — | rising |
| 108 | Vietnam | 69.01 | 2019 | — | rising |
| 109 | Lesotho | 68.91 | 2019 | — | flat |
| 110 | Micronesia (country) | 68.78 | 2019 | — | flat |
| 111 | Palestine | 68.68 | 2019 | — | flat |
| 112 | Palau | 68.48 | 2019 | — | rising |
| 113 | Cote d'Ivoire | 68 | 2019 | — | rising |
| 114 | India | 67.63 | 2019 | — | rising |
| 115 | Lebanon | 67.55 | 2019 | — | flat |
| 116 | Kyrgyzstan | 67.16 | 2019 | — | rising |
| 117 | Papua New Guinea | 67.15 | 2019 | — | falling |
| 118 | Maldives | 66.42 | 2019 | — | rising |
| 119 | Mexico | 65.81 | 2019 | — | flat |
| 120 | Peru | 65.78 | 2019 | — | flat |
| 121 | Guyana | 65.67 | 2019 | — | flat |
| 122 | Albania | 65.15 | 2019 | — | flat |
| 123 | Jamaica | 64.95 | 2019 | — | rising |
| 124 | Saint Kitts and Nevis | 64.41 | 2019 | — | flat |
| 125 | Paraguay | 64.15 | 2019 | — | flat |
| 126 | Mozambique | 64.04 | 2019 | — | rising |
| 127 | Italy | 63.95 | 2019 | — | rising |
| 128 | Myanmar | 63.94 | 2019 | — | flat |
| 129 | Libya | 63.61 | 2019 | — | flat |
| 130 | Iraq | 63.55 | 2019 | — | flat |
| 131 | Ethiopia | 63.26 | 2019 | — | flat |
| 132 | Madagascar | 62.62 | 2019 | — | flat |
| 133 | Malawi | 62.37 | 2019 | — | flat |
| 134 | East Timor | 61.95 | 2019 | — | flat |
| 135 | Sao Tome and Principe | 61.8 | 2019 | — | flat |
| 136 | Cambodia | 61.28 | 2019 | — | flat |
| 137 | Tajikistan | 60.94 | 2019 | — | rising |
| 138 | Burundi | 60.87 | 2019 | — | flat |
| 139 | Bosnia and Herzegovina | 60.43 | 2019 | — | rising |
| 140 | Sri Lanka | 59.78 | 2019 | — | rising |
| 141 | Grenada | 59.62 | 2019 | — | flat |
| 142 | Iran | 59.54 | 2019 | — | rising |
| 143 | Antigua and Barbuda | 58.88 | 2019 | — | flat |
| 144 | Zimbabwe | 58.71 | 2019 | — | flat |
| 145 | Ecuador | 58.63 | 2019 | — | flat |
| 146 | Colombia | 58.62 | 2019 | — | flat |
| 147 | Haiti | 57.58 | 2019 | — | flat |
| 148 | Dominican Republic | 57.44 | 2019 | — | flat |
| 149 | Bangladesh | 56.13 | 2019 | — | flat |
| 150 | Ghana | 56.03 | 2019 | — | falling |
| 151 | Eritrea | 55.9 | 2019 | — | flat |
| 152 | Burkina Faso | 55.89 | 2019 | — | flat |
| 153 | Guinea-Bissau | 55.16 | 2019 | — | flat |
| 154 | Egypt | 55.14 | 2019 | — | rising |
| 155 | Laos | 54.22 | 2019 | — | flat |
| 156 | Algeria | 53.85 | 2019 | — | rising |
| 157 | Nigeria | 53.68 | 2019 | — | rising |
| 158 | Trinidad and Tobago | 53.53 | 2019 | — | flat |
| 159 | Pakistan | 52.93 | 2019 | — | rising |
| 160 | Nicaragua | 52.69 | 2019 | — | flat |
| 161 | Puerto Rico | 52.01 | 2019 | — | flat |
| 162 | Sudan | 51.8 | 2019 | — | flat |
| 163 | Tanzania | 51.33 | 2019 | — | falling |
| 164 | Senegal | 51.24 | 2019 | — | rising |
| 165 | Honduras | 49.92 | 2019 | — | flat |
| 166 | Comoros | 49.86 | 2019 | — | flat |
| 167 | Niger | 49.41 | 2019 | — | flat |
| 168 | Argentina | 49.34 | 2019 | — | rising |
| 169 | Benin | 49.28 | 2019 | — | flat |
| 170 | Gambia | 49.01 | 2019 | — | flat |
| 171 | Mali | 48.92 | 2019 | — | flat |
| 172 | Togo | 47.33 | 2019 | — | rising |
| 173 | Nepal | 47.15 | 2019 | — | falling |
| 174 | Panama | 46.68 | 2019 | — | rising |
| 175 | Mauritania | 42.63 | 2019 | — | rising |
| 176 | Afghanistan | 42.16 | 2019 | — | falling |
| 177 | Equatorial Guinea | 41.54 | 2019 | — | falling |
| 178 | Democratic Republic of Congo | 40.93 | 2019 | — | flat |
| 179 | Cameroon | 36.34 | 2019 | — | flat |
| 180 | Gabon | 35.92 | 2019 | — | falling |
| 181 | Guinea | 35.49 | 2019 | — | rising |
| 182 | Brazil | 34.4 | 2019 | — | flat |
| 183 | Congo | 26.79 | 2019 | — | flat |
| 184 | Bolivia | 21.62 | 2019 | — | flat |
| 185 | Central African Republic | 18.89 | 2019 | — | flat |
| 186 | Chad | 17.92 | 2019 | — | flat |
| 187 | Venezuela | 11.4 | 2019 | — | falling |
| 188 | Somalia | 0 | 2019 | — | flat |
Regions and income groups
Aggregates are excluded from the country ranking above so that a region can never outrank a country.
- Kosovo 81.92
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.