Tax Filing Effort (hours/year)

Raw value is annual tax-compliance effort in hours per year, primarily from World Bank WDI IC.TAX.DURS. Lower values receive higher scores.
1 United Arab Emirates12 hrs/year 12 hrs/year 99
2 Bahrain27 hrs/year 27 hrs/year 97
3 Qatar41 hrs/year 41 hrs/year 95
4 Bermuda45 hrs/year 45 hrs/year 94
4 Cayman Islands45 hrs/year 45 hrs/year 94
6 San Marino52 hrs/year 52 hrs/year 93
7 British Virgin Islands55 hrs/year 55 hrs/year 92
7 Luxembourg55 hrs/year 55 hrs/year 92
7 Monaco55 hrs/year 55 hrs/year 92
7 Turks and Caicos Islands55 hrs/year 55 hrs/year 92
7 Estonia56 hrs/year 56 hrs/year 92
12 Anguilla60 hrs/year 60 hrs/year 91
12 Switzerland63 hrs/year 63 hrs/year 91
14 Brunei67 hrs/year 67 hrs/year 90
14 Saudi Arabia67 hrs/year 67 hrs/year 90
14 Singapore67 hrs/year 67 hrs/year 90
14 Oman68 hrs/year 68 hrs/year 90
18 Hong Kong72 hrs/year 72 hrs/year 89
18 Andorra73 hrs/year 73 hrs/year 89
18 Macau74 hrs/year 74 hrs/year 89
18 Djibouti76 hrs/year 76 hrs/year 89
22 Cook Islands80 hrs/year 80 hrs/year 88
22 Solomon Islands80 hrs/year 80 hrs/year 88
22 Ireland82 hrs/year 82 hrs/year 88
25 Norway83 hrs/year 83 hrs/year 87
25 Bhutan85 hrs/year 85 hrs/year 87
25 Seychelles85 hrs/year 85 hrs/year 87
28 Aruba90 hrs/year 90 hrs/year 86
28 Gibraltar90 hrs/year 90 hrs/year 86
30 Finland93 hrs/year 93 hrs/year 85
31 Kuwait98 hrs/year 98 hrs/year 84
31 American Samoa100 hrs/year 100 hrs/year 84
31 Comoros100 hrs/year 100 hrs/year 84
31 Curacao100 hrs/year 100 hrs/year 84
31 Guam100 hrs/year 100 hrs/year 84
31 Liechtenstein100 hrs/year 100 hrs/year 84
31 Montserrat100 hrs/year 100 hrs/year 84
31 Nauru100 hrs/year 100 hrs/year 84
31 Niue100 hrs/year 100 hrs/year 84
31 Northern Mariana Islands100 hrs/year 100 hrs/year 84
31 Sint Maarten100 hrs/year 100 hrs/year 84
31 Tahiti100 hrs/year 100 hrs/year 84
31 Tuvalu100 hrs/year 100 hrs/year 84
31 Wallis and Futuna100 hrs/year 100 hrs/year 84
45 Australia105 hrs/year 105 hrs/year 83
46 Saint Vincent and the Grenadines108 hrs/year 108 hrs/year 82
46 Faroe Islands110 hrs/year 110 hrs/year 82
46 Greenland110 hrs/year 110 hrs/year 82
46 Saint Lucia110 hrs/year 110 hrs/year 82
46 United Kingdom110 hrs/year 110 hrs/year 82
51 Dominica117 hrs/year 117 hrs/year 81
52 Netherlands119 hrs/year 119 hrs/year 80
52 North Macedonia119 hrs/year 119 hrs/year 80
52 Marshall Islands120 hrs/year 120 hrs/year 80
52 Vanuatu120 hrs/year 120 hrs/year 80
52 Swaziland122 hrs/year 122 hrs/year 80
52 Sweden122 hrs/year 122 hrs/year 80
58 Rwanda124 hrs/year 124 hrs/year 79
58 Cyprus127 hrs/year 127 hrs/year 79
60 Micronesia128 hrs/year 128 hrs/year 78
60 Denmark130 hrs/year 130 hrs/year 78
60 Austria131 hrs/year 131 hrs/year 78
60 Canada131 hrs/year 131 hrs/year 78
64 Belgium136 hrs/year 136 hrs/year 77
65 France139 hrs/year 139 hrs/year 76
65 French Guiana139 hrs/year 139 hrs/year 76
65 Guadeloupe139 hrs/year 139 hrs/year 76
65 Malta139 hrs/year 139 hrs/year 76
65 Martinique139 hrs/year 139 hrs/year 76
65 Mayotte139 hrs/year 139 hrs/year 76
65 New Caledonia139 hrs/year 139 hrs/year 76
65 Réunion139 hrs/year 139 hrs/year 76
65 Saint Pierre and Miquelon139 hrs/year 139 hrs/year 76
65 Saint-Martin139 hrs/year 139 hrs/year 76
65 Grenada140 hrs/year 140 hrs/year 76
65 Iceland140 hrs/year 140 hrs/year 76
65 Liberia140 hrs/year 140 hrs/year 76
65 Palau142 hrs/year 142 hrs/year 76
79 Tunisia144 hrs/year 144 hrs/year 75
79 Jordan145 hrs/year 145 hrs/year 75
79 Belize147 hrs/year 147 hrs/year 75
82 Mongolia148 hrs/year 148 hrs/year 74
82 Costa Rica151 hrs/year 151 hrs/year 74
82 Japan151 hrs/year 151 hrs/year 74
82 Botswana152 hrs/year 152 hrs/year 74
82 Mauritius152 hrs/year 152 hrs/year 74
82 New Zealand152 hrs/year 152 hrs/year 74
82 Spain152 hrs/year 152 hrs/year 74
89 Kosovo155 hrs/year 155 hrs/year 73
90 Romania161 hrs/year 161 hrs/year 72
90 Palestine162 hrs/year 162 hrs/year 72
92 Malaysia164 hrs/year 164 hrs/year 71
93 Kiribati168 hrs/year 168 hrs/year 70
93 Russia168 hrs/year 168 hrs/year 70
93 Latvia169 hrs/year 169 hrs/year 70
93 Lithuania171 hrs/year 171 hrs/year 70
97 Cambodia173 hrs/year 173 hrs/year 69
97 Sri Lanka174 hrs/year 174 hrs/year 69
97 United States175 hrs/year 175 hrs/year 69
97 Belarus176 hrs/year 176 hrs/year 69
101 Kazakhstan178 hrs/year 178 hrs/year 68
101 Malawi178 hrs/year 178 hrs/year 68
101 Cape Verde180 hrs/year 180 hrs/year 68
101 Sudan180 hrs/year 180 hrs/year 68
101 Lebanon181 hrs/year 181 hrs/year 68
101 Moldova181 hrs/year 181 hrs/year 68
107 Madagascar183 hrs/year 183 hrs/year 67
107 Haiti184 hrs/year 184 hrs/year 67
107 Philippines186 hrs/year 186 hrs/year 67
107 Zambia186 hrs/year 186 hrs/year 67
107 Korea Republic188 hrs/year 188 hrs/year 67
112 Slovakia192 hrs/year 192 hrs/year 66
112 Greece193 hrs/year 193 hrs/year 66
114 Azerbaijan195 hrs/year 195 hrs/year 65
114 Tanzania195 hrs/year 195 hrs/year 65
114 Uganda195 hrs/year 195 hrs/year 65
114 Kenya196 hrs/year 196 hrs/year 65
118 Suriname199 hrs/year 199 hrs/year 64
118 Cuba200 hrs/year 200 hrs/year 64
118 Mozambique200 hrs/year 200 hrs/year 64
118 Tonga200 hrs/year 200 hrs/year 64
118 U.S. Virgin Islands200 hrs/year 200 hrs/year 64
118 Western Sahara200 hrs/year 200 hrs/year 64
118 Zanzibar200 hrs/year 200 hrs/year 64
118 Nicaragua201 hrs/year 201 hrs/year 64
118 Uzbekistan202 hrs/year 202 hrs/year 64
118 Saint Kitts and Nevis203 hrs/year 203 hrs/year 64
118 South Africa203 hrs/year 203 hrs/year 64
129 Croatia206 hrs/year 206 hrs/year 63
129 Antigua and Barbuda207 hrs/year 207 hrs/year 63
129 Papua New Guinea209 hrs/year 209 hrs/year 63
132 South Sudan210 hrs/year 210 hrs/year 62
132 Trinidad and Tobago210 hrs/year 210 hrs/year 62
132 Morocco211 hrs/year 211 hrs/year 62
135 Eritrea216 hrs/year 216 hrs/year 61
135 Togo216 hrs/year 216 hrs/year 61
135 Turkey217 hrs/year 217 hrs/year 61
135 Germany218 hrs/year 218 hrs/year 61
135 Guinea-Bissau218 hrs/year 218 hrs/year 61
135 Puerto Rico218 hrs/year 218 hrs/year 61
141 Chinese Taipei221 hrs/year 221 hrs/year 60
141 Indonesia221 hrs/year 221 hrs/year 60
141 Ghana224 hrs/year 224 hrs/year 60
141 Honduras224 hrs/year 224 hrs/year 60
141 Samoa224 hrs/year 224 hrs/year 60
141 Kyrgyzstan225 hrs/year 225 hrs/year 60
147 Serbia226 hrs/year 226 hrs/year 59
148 Burundi232 hrs/year 232 hrs/year 58
148 Bahamas233 hrs/year 233 hrs/year 58
148 Czech Republic234 hrs/year 234 hrs/year 58
148 Israel235 hrs/year 235 hrs/year 58
152 Barbados237 hrs/year 237 hrs/year 57
152 Colombia239 hrs/year 239 hrs/year 57
152 Italy240 hrs/year 240 hrs/year 57
152 Mexico241 hrs/year 241 hrs/year 57
156 Zimbabwe242 hrs/year 242 hrs/year 56
156 Portugal243 hrs/year 243 hrs/year 56
156 Slovenia245 hrs/year 245 hrs/year 56
156 Fiji247 hrs/year 247 hrs/year 56
160 El Salvador248 hrs/year 248 hrs/year 55
160 Yemen248 hrs/year 248 hrs/year 55
160 India249 hrs/year 249 hrs/year 55
163 Guatemala256 hrs/year 256 hrs/year 54
163 Guyana256 hrs/year 256 hrs/year 54
163 Turkmenistan256 hrs/year 256 hrs/year 54
163 Tajikistan258 hrs/year 258 hrs/year 54
167 China259 hrs/year 259 hrs/year 53
167 Peru260 hrs/year 260 hrs/year 53
167 Albania261 hrs/year 261 hrs/year 53
167 Thailand262 hrs/year 262 hrs/year 53
171 Algeria265 hrs/year 265 hrs/year 52
171 Jamaica268 hrs/year 268 hrs/year 52
171 Benin270 hrs/year 270 hrs/year 52
171 Burkina Faso270 hrs/year 270 hrs/year 52
171 Georgia270 hrs/year 270 hrs/year 52
171 Ivory Coast270 hrs/year 270 hrs/year 52
171 Mali270 hrs/year 270 hrs/year 52
171 Niger270 hrs/year 270 hrs/year 52
179 Poland271 hrs/year 271 hrs/year 51
179 Uruguay271 hrs/year 271 hrs/year 51
179 Afghanistan275 hrs/year 275 hrs/year 51
179 Timor-Leste276 hrs/year 276 hrs/year 51
183 Hungary277 hrs/year 277 hrs/year 50
183 Myanmar282 hrs/year 282 hrs/year 50
185 Angola287 hrs/year 287 hrs/year 49
186 Chile291 hrs/year 291 hrs/year 48
187 Mauritania300 hrs/year 300 hrs/year 47
187 Montenegro300 hrs/year 300 hrs/year 47
189 Namibia302 hrs/year 302 hrs/year 46
190 Ethiopia306 hrs/year 306 hrs/year 45
191 Iraq312 hrs/year 312 hrs/year 44
191 Pakistan312 hrs/year 312 hrs/year 44
191 Armenia313 hrs/year 313 hrs/year 44
191 Dominican Republic317 hrs/year 317 hrs/year 44
195 Lesotho324 hrs/year 324 hrs/year 42
195 Gambia326 hrs/year 326 hrs/year 42
197 Syria336 hrs/year 336 hrs/year 40
197 Nepal339 hrs/year 339 hrs/year 40
199 Sierra Leone343 hrs/year 343 hrs/year 39
199 Iran344 hrs/year 344 hrs/year 39
199 Congo DR346 hrs/year 346 hrs/year 39
202 Ukraine356 hrs/year 356 hrs/year 37
202 Argentina359 hrs/year 359 hrs/year 37
204 Laos362 hrs/year 362 hrs/year 36
205 Paraguay378 hrs/year 378 hrs/year 34
206 Egypt392 hrs/year 392 hrs/year 33
207 Guinea400 hrs/year 400 hrs/year 32
207 Somalia400 hrs/year 400 hrs/year 32
209 Maldives406 hrs/year 406 hrs/year 31
210 Bosnia and Herzegovina411 hrs/year 411 hrs/year 30
211 Panama417 hrs/year 417 hrs/year 29
212 São Tomé and Príncipe424 hrs/year 424 hrs/year 28
212 Nigeria429 hrs/year 429 hrs/year 28
214 Bangladesh435 hrs/year 435 hrs/year 27
215 Senegal441 hrs/year 441 hrs/year 26
216 Bulgaria453 hrs/year 453 hrs/year 25
217 Central African Republic483 hrs/year 483 hrs/year 22
217 Gabon488 hrs/year 488 hrs/year 22
219 Equatorial Guinea492 hrs/year 492 hrs/year 21
219 Korea DPR500 hrs/year 500 hrs/year 21
221 Vietnam540 hrs/year 540 hrs/year 17
222 Congo602 hrs/year 602 hrs/year 12
223 Cameroon648 hrs/year 648 hrs/year 11
224 Ecuador664 hrs/year 664 hrs/year 10
225 Chad766 hrs/year 766 hrs/year 7
226 Venezuela792 hrs/year 792 hrs/year 6
227 Libya889 hrs/year 889 hrs/year 5
228 Bolivia1025 hrs/year 1025 hrs/year 3
229 Brazil*2038 hrs/year 2038 hrs/year 1

Rating generated: 18 June 2026.

How the Raw Value Is Calculated

The raw value is annual tax filing effort in hours. It means the time required to prepare, file and pay major taxes and mandatory contributions. Lower hour values receive higher scores.

The main anchor is World Bank indicator IC.TAX.DURS. It measures tax-compliance effort in hours per year and is the broadest public global hour-based measure of tax administration burden. The World Bank series currently runs through 2019; Nomadino uses the latest non-empty value for each country.

The indicator sits in the Personal Taxes board even though the global World Bank value comes from a standardised tax-compliance case rather than a worldwide survey of private individuals. Nomadino uses it because there is no equally broad, robust and public hours series for private individuals. The raw value therefore compares practical administrative tax effort by country; it does not model one exact individual tax return.

For countries and territories without a separate World Bank series, Nomadino uses maintained replacement values. They are checked against existing Nomadino hour values, administering states, regional comparators, PwC tax profiles, World Bank Business Ready methodology and OECD tax-administration data. Replacements are not treated as official point measurements.

The amount of tax, social-security rates, VAT, capital-gains tax, tax treaties, tax-planning costs, advisor fees and special cases such as complex corporate groups are excluded. These factors remain separate or neighbouring indicators.

The score decreases monotonically as the visible hour value rises. 0 hours receives 100 points, 20 hours about 98 points, 50 hours about 93 points, 120 hours about 80 points, 250 hours about 55 points, 600 hours about 12 points and very high values around 1,500 hours receive 1 point.

The score is rounded to whole points. This prevents a country with lower tax filing effort in hours from receiving a worse score than a country with a higher raw value.

Ranking Note

* Brazil: The asterisk next to Brazil indicates that the very high raw value of 2,038 hours comes from the standardised World Bank indicator IC.TAX.DURS. The value describes a broad tax-administration case covering preparation, filing and payment of major taxes and mandatory contributions. It is therefore a signal of Brazil’s unusually complex tax administration, not a claim that a simple private income-tax return always takes that long.