Paying taxes: Time to comply with corporate income tax correction (hours) (DB17-20 methodology) - Score by country
The score for time to comply with a corporate income tax correction benchmarks economies with respect to the regulatory best practice on the indicator. The score is indicated on a scale from 0 to 100, where 0 represents the worst regulatory performance and 100 the best regulatory performance, and is computed based...
Countries reporting
172
Highest
100
Belarus
Lowest
2.75
Timor-Leste
Median
90.83
Years covered
5
2015–2019
Data points
910
What the numbers show
Paying taxes: Time to comply with corporate income tax correction (hours) (DB17-20 methodology) - Score is currently reported for 172 countries. The highest value is 100 in Belarus; the lowest is 2.75 in Timor-Leste.
The median across all reporting countries is 90.83, and the mean is 82.24.
The gap between the highest and lowest reporting country is a factor of about 36.
Paying taxes: Time to comply with corporate income tax correction: full country ranking
| # | Country | Latest | Year | 10-year change | Trend |
|---|---|---|---|---|---|
| 1 | Belarus | 100 | 2019 | — | flat |
| 1 | Bolivia, Plurinational State of | 100 | 2019 | — | flat |
| 1 | China | 100 | 2019 | — | rising |
| 1 | Dominica | 100 | 2019 | — | flat |
| 1 | Spain | 100 | 2019 | — | flat |
| 1 | Estonia | 100 | 2019 | — | flat |
| 1 | Georgia | 100 | 2019 | — | flat |
| 1 | Lithuania | 100 | 2019 | — | flat |
| 1 | Philippines | 100 | 2019 | — | flat |
| 1 | Portugal | 100 | 2019 | — | flat |
| 1 | Solomon Islands | 100 | 2019 | — | flat |
| 1 | Seychelles | 100 | 2019 | — | flat |
| 1 | Tunisia | 100 | 2019 | — | rising |
| 1 | Türkiye | 100 | 2019 | — | flat |
| 15 | Australia | 99.54 | 2019 | — | flat |
| 16 | Czechia | 99.08 | 2019 | — | flat |
| 16 | Algeria | 99.08 | 2019 | — | flat |
| 16 | Ireland | 99.08 | 2019 | — | flat |
| 16 | Saint Kitts and Nevis | 99.08 | 2019 | — | flat |
| 16 | Romania | 99.08 | 2019 | — | flat |
| 16 | Slovakia | 99.08 | 2019 | — | flat |
| 16 | Yemen | 99.08 | 2019 | — | flat |
| 23 | Austria | 98.17 | 2019 | — | flat |
| 23 | Costa Rica | 98.17 | 2019 | — | flat |
| 23 | Ecuador | 98.17 | 2019 | — | flat |
| 23 | Ghana | 98.17 | 2019 | — | flat |
| 23 | Latvia | 98.17 | 2019 | — | flat |
| 23 | Republic of Moldova | 98.17 | 2019 | — | flat |
| 23 | Mauritius | 98.17 | 2019 | — | flat |
| 23 | El Salvador | 98.17 | 2019 | — | rising |
| 23 | Uruguay | 98.17 | 2019 | — | flat |
| 32 | Hong Kong | 97.71 | 2019 | — | flat |
| 33 | Antigua and Barbuda | 97.25 | 2019 | — | flat |
| 33 | Azerbaijan | 97.25 | 2019 | — | flat |
| 33 | Benin | 97.25 | 2019 | — | flat |
| 33 | Burkina Faso | 97.25 | 2019 | — | flat |
| 33 | Cameroon | 97.25 | 2019 | — | flat |
| 33 | Cyprus | 97.25 | 2019 | — | flat |
| 33 | Indonesia | 97.25 | 2019 | — | flat |
| 33 | India | 97.25 | 2019 | — | volatile |
| 33 | Japan | 97.25 | 2019 | — | flat |
| 33 | Liberia | 97.25 | 2019 | — | flat |
| 33 | Sri Lanka | 97.25 | 2019 | — | flat |
| 33 | Morocco | 97.25 | 2019 | — | flat |
| 33 | Ukraine | 97.25 | 2019 | — | flat |
| 46 | Zambia | 96.79 | 2019 | — | rising |
| 47 | Armenia | 96.33 | 2019 | — | flat |
| 47 | Barbados | 96.33 | 2019 | — | flat |
| 47 | Bhutan | 96.33 | 2019 | — | flat |
| 47 | Cape Verde | 96.33 | 2019 | — | flat |
| 47 | France | 96.33 | 2019 | — | flat |
| 47 | Greece | 96.33 | 2019 | — | flat |
| 47 | Mongolia | 96.33 | 2019 | — | flat |
| 47 | Netherlands | 96.33 | 2019 | — | flat |
| 47 | Viet Nam | 96.33 | 2019 | — | flat |
| 47 | Zimbabwe | 96.33 | 2019 | — | flat |
| 57 | Iceland | 95.87 | 2019 | — | flat |
| 58 | Belize | 95.41 | 2019 | — | flat |
| 58 | Botswana | 95.41 | 2019 | — | flat |
| 58 | Grenada | 95.41 | 2019 | — | flat |
| 58 | Hungary | 95.41 | 2019 | — | rising |
| 58 | Kazakhstan | 95.41 | 2019 | — | flat |
| 58 | Namibia | 95.41 | 2019 | — | flat |
| 58 | New Zealand | 95.41 | 2019 | — | flat |
| 58 | Eswatini | 95.41 | 2019 | — | flat |
| 66 | Germany | 94.5 | 2019 | — | flat |
| 66 | Denmark | 94.5 | 2019 | — | flat |
| 66 | Saint Lucia | 94.5 | 2019 | — | flat |
| 66 | Luxembourg | 94.5 | 2019 | — | flat |
| 66 | Papua New Guinea | 94.5 | 2019 | — | flat |
| 66 | Serbia | 94.5 | 2019 | — | flat |
| 72 | Italy | 93.58 | 2019 | — | flat |
| 72 | Suriname | 93.58 | 2019 | — | flat |
| 72 | Sweden | 93.58 | 2019 | — | flat |
| 72 | Tanzania, United Republic of | 93.58 | 2019 | — | flat |
| 76 | Belgium | 92.66 | 2019 | — | flat |
| 76 | Colombia | 92.66 | 2019 | — | flat |
| 76 | Haiti | 92.66 | 2019 | — | flat |
| 76 | Uzbekistan | 92.66 | 2019 | — | flat |
| 80 | Argentina | 91.74 | 2019 | — | flat |
| 80 | United Kingdom of Great Britain and Northern Ireland | 91.74 | 2019 | — | flat |
| 80 | Poland | 91.74 | 2019 | — | flat |
| 80 | Russian Federation | 91.74 | 2019 | — | flat |
| 80 | South Sudan | 91.74 | 2019 | — | flat |
| 85 | Gambia | 90.83 | 2019 | — | flat |
| 85 | Guinea-Bissau | 90.83 | 2019 | — | flat |
| 85 | Sierra Leone | 90.83 | 2019 | — | flat |
| 85 | Taiwan | 90.83 | 2019 | — | flat |
| 89 | Angola | 89.91 | 2019 | — | flat |
| 89 | Maldives | 89.91 | 2019 | — | rising |
| 89 | Mali | 89.91 | 2019 | — | flat |
| 89 | Nigeria | 89.91 | 2019 | — | flat |
| 93 | Ethiopia | 88.07 | 2019 | — | flat |
| 93 | Finland | 88.07 | 2019 | — | flat |
| 93 | United States | 88.07 | 2019 | — | flat |
| 96 | Samoa | 87.16 | 2019 | — | flat |
| 97 | Eritrea | 86.24 | 2019 | — | flat |
| 97 | Equatorial Guinea | 86.24 | 2019 | — | flat |
| 97 | Republic of Korea | 86.24 | 2019 | — | flat |
| 97 | Nicaragua | 86.24 | 2019 | — | flat |
| 97 | Paraguay | 86.24 | 2019 | — | flat |
| 102 | Switzerland | 85.32 | 2019 | — | flat |
| 102 | Montenegro | 85.32 | 2019 | — | flat |
| 104 | Israel | 84.4 | 2019 | — | flat |
| 104 | Myanmar | 84.4 | 2019 | — | flat |
| 104 | Sao Tome and Principe | 84.4 | 2019 | — | flat |
| 104 | Syria | 84.4 | 2019 | — | flat |
| 108 | Thailand | 83.49 | 2019 | — | rising |
| 108 | Tajikistan | 83.49 | 2019 | — | flat |
| 110 | Jordan | 82.57 | 2019 | — | flat |
| 110 | Lesotho | 82.57 | 2019 | — | flat |
| 110 | South Africa | 82.57 | 2019 | — | rising |
| 113 | Malaysia | 82.11 | 2019 | — | flat |
| 114 | Bulgaria | 81.65 | 2019 | — | flat |
| 114 | Libya | 81.65 | 2019 | — | flat |
| 114 | Senegal | 81.65 | 2019 | — | flat |
| 117 | Comoros | 80.73 | 2019 | — | flat |
| 117 | Fiji | 80.73 | 2019 | — | flat |
| 117 | Norway | 80.73 | 2019 | — | flat |
| 120 | Burundi | 78.9 | 2019 | — | flat |
| 120 | Palestine, State of | 78.9 | 2019 | — | flat |
| 120 | San Marino | 78.9 | 2019 | — | flat |
| 120 | Venezuela, Bolivarian Republic of | 78.9 | 2019 | — | flat |
| 124 | Côte d'Ivoire | 77.98 | 2019 | — | flat |
| 124 | Gabon | 77.98 | 2019 | — | flat |
| 124 | Madagascar | 77.98 | 2019 | — | flat |
| 124 | Mexico | 77.98 | 2019 | — | flat |
| 128 | Tonga | 77.06 | 2019 | — | flat |
| 129 | Canada | 75.23 | 2019 | — | flat |
| 129 | Djibouti | 75.23 | 2019 | — | flat |
| 129 | Guatemala | 75.23 | 2019 | — | flat |
| 132 | Lao People's Democratic Republic | 73.39 | 2019 | — | flat |
| 133 | Peru | 72.48 | 2019 | — | flat |
| 134 | Honduras | 71.56 | 2019 | — | flat |
| 134 | Singapore | 71.56 | 2019 | — | flat |
| 136 | Oman | 70.64 | 2019 | — | flat |
| 137 | Albania | 69.72 | 2019 | — | flat |
| 138 | Mauritania | 68.81 | 2019 | — | flat |
| 139 | Rwanda | 67.89 | 2019 | — | flat |
| 140 | Kyrgyzstan | 66.06 | 2019 | — | flat |
| 140 | Uganda | 66.06 | 2019 | — | flat |
| 142 | Kenya | 65.14 | 2019 | — | flat |
| 142 | Malawi | 65.14 | 2019 | — | flat |
| 144 | North Macedonia | 63.3 | 2019 | — | flat |
| 144 | Kosovo | 63.3 | 2019 | — | flat |
| 144 | Kosovo (UNSCR 1244) | 63.3 | 2019 | — | flat |
| 147 | Saint Vincent and the Grenadines | 61.47 | 2019 | — | flat |
| 148 | Congo, Democratic Republic of the | 60.55 | 2019 | — | flat |
| 148 | Lebanon | 60.55 | 2019 | — | flat |
| 150 | Jamaica | 58.72 | 2019 | — | flat |
| 151 | Egypt | 57.8 | 2019 | — | flat |
| 151 | Malta | 57.8 | 2019 | — | flat |
| 153 | Nepal | 55.05 | 2019 | — | flat |
| 154 | Mozambique | 51.38 | 2019 | — | flat |
| 154 | Panama | 51.38 | 2019 | — | flat |
| 156 | Slovenia | 49.54 | 2019 | — | flat |
| 157 | Bosnia and Herzegovina | 47.71 | 2019 | — | flat |
| 158 | Chile | 46.79 | 2019 | — | rising |
| 158 | Guyana | 46.79 | 2019 | — | flat |
| 160 | Cambodia | 45.87 | 2019 | — | flat |
| 161 | Iran | 44.04 | 2019 | — | volatile |
| 162 | Congo | 35.78 | 2019 | — | flat |
| 162 | Croatia | 35.78 | 2019 | — | flat |
| 164 | Bangladesh | 34.86 | 2019 | — | flat |
| 164 | Togo | 34.86 | 2019 | — | flat |
| 166 | Brazil | 31.19 | 2019 | — | flat |
| 167 | Puerto Rico | 27.52 | 2019 | — | flat |
| 168 | Niger | 26.61 | 2019 | — | flat |
| 169 | Guinea | 23.85 | 2019 | — | flat |
| 170 | Chad | 18.35 | 2019 | — | flat |
| 171 | Trinidad and Tobago | 3.67 | 2019 | — | flat |
| 172 | Timor-Leste | 2.75 | 2019 | — | flat |
About this data
The score for time to comply with a corporate income tax correction benchmarks economies with respect to the regulatory best practice on the indicator. The score is indicated on a scale from 0 to 100, where 0 represents the worst regulatory performance and 100 the best regulatory performance, and is computed based on the methodology in the DB17-20 studies.