Tax Filing Complexity
This indicator compares countries by Tax Filing Complexity. The raw value shows the measured input, while the score normalizes it for international comparison.
| #↑ | Country↕ | Raw Value↕ | Score↕ |
|---|---|---|---|
| 1 |  United Arab Emirates12 hrs/year |
12 hrs/year | 97 |
| 2 |  Bahrain36 hrs/year |
36 hrs/year | 93 |
| 3 |  Qatar41 hrs/year |
41 hrs/year | 92 |
| 3 |  Bermuda45 hrs/year |
45 hrs/year | 92 |
| 3 |  Cayman Islands45 hrs/year |
45 hrs/year | 92 |
| 6 |  Singapore49 hrs/year |
49 hrs/year | 91 |
| 6 |  Estonia50 hrs/year |
50 hrs/year | 91 |
| 8 |  Luxembourg55 hrs/year |
55 hrs/year | 90 |
| 8 |  Monaco55 hrs/year |
55 hrs/year | 90 |
| 8 |  Turks and Caicos Islands55 hrs/year |
55 hrs/year | 90 |
| 8 |  British Virgin Islands55 hrs/year |
55 hrs/year | 90 |
| 8 |  Bahamas58 hrs/year |
58 hrs/year | 90 |
| 13 |  Anguilla60 hrs/year |
60 hrs/year | 89 |
| 13 |  Switzerland63 hrs/year |
63 hrs/year | 89 |
| 15 |  Oman68 hrs/year |
68 hrs/year | 88 |
| 16 |  Andorra73 hrs/year |
73 hrs/year | 87 |
| 16 |  Hong Kong74 hrs/year |
74 hrs/year | 87 |
| 16 |  Macau74 hrs/year |
74 hrs/year | 87 |
| 16 |  Seychelles76 hrs/year |
76 hrs/year | 87 |
| 16 |  Djibouti76 hrs/year |
76 hrs/year | 87 |
| 21 |  Saudi Arabia77 hrs/year |
77 hrs/year | 86 |
| 21 |  Cook Islands80 hrs/year |
80 hrs/year | 86 |
| 21 |  Solomon Islands80 hrs/year |
80 hrs/year | 86 |
| 21 |  Ireland82 hrs/year |
82 hrs/year | 86 |
| 25 |  Norway83 hrs/year |
83 hrs/year | 85 |
| 26 |  Aruba90 hrs/year |
90 hrs/year | 84 |
| 26 |  San Marino90 hrs/year |
90 hrs/year | 84 |
| 26 |  Gibraltar90 hrs/year |
90 hrs/year | 84 |
| 26 |  Finland93 hrs/year |
93 hrs/year | 84 |
| 30 |  Brunei96 hrs/year |
96 hrs/year | 83 |
| 30 |  Saint Lucia97 hrs/year |
97 hrs/year | 83 |
| 30 |  Kosovo98 hrs/year |
98 hrs/year | 83 |
| 30 |  Kuwait100 hrs/year |
100 hrs/year | 83 |
| 30 |  Curacao100 hrs/year |
100 hrs/year | 83 |
| 30 |  Liechtenstein100 hrs/year |
100 hrs/year | 83 |
| 30 |  Nauru100 hrs/year |
100 hrs/year | 83 |
| 30 |  Tuvalu100 hrs/year |
100 hrs/year | 83 |
| 30 |  Marshall Islands100 hrs/year |
100 hrs/year | 83 |
| 30 |  Kiribati100 hrs/year |
100 hrs/year | 83 |
| 30 |  Tahiti100 hrs/year |
100 hrs/year | 83 |
| 30 |  Palau100 hrs/year |
100 hrs/year | 83 |
| 30 |  Comoros100 hrs/year |
100 hrs/year | 83 |
| 30 |  American Samoa100 hrs/year |
100 hrs/year | 83 |
| 30 |  Sint Maarten100 hrs/year |
100 hrs/year | 83 |
| 30 |  Saint Vincent and the Grenadines100 hrs/year |
100 hrs/year | 83 |
| 30 |  Niue100 hrs/year |
100 hrs/year | 83 |
| 30 |  Wallis and Futuna100 hrs/year |
100 hrs/year | 83 |
| 30 |  Micronesia100 hrs/year |
100 hrs/year | 83 |
| 30 |  Montserrat100 hrs/year |
100 hrs/year | 83 |
| 30 |  Saint Kitts and Nevis100 hrs/year |
100 hrs/year | 83 |
| 30 |  Guam100 hrs/year |
100 hrs/year | 83 |
| 30 |  Northern Mariana Islands100 hrs/year |
100 hrs/year | 83 |
| 30 |  Jordan101 hrs/year |
101 hrs/year | 83 |
| 54 |  Australia105 hrs/year |
105 hrs/year | 82 |
| 54 |  Rwanda107 hrs/year |
107 hrs/year | 82 |
| 56 |  England110 hrs/year |
110 hrs/year | 81 |
| 56 |  Wales110 hrs/year |
110 hrs/year | 81 |
| 56 |  Northern Ireland110 hrs/year |
110 hrs/year | 81 |
| 56 |  Scotland110 hrs/year |
110 hrs/year | 81 |
| 56 |  Faroe Islands110 hrs/year |
110 hrs/year | 81 |
| 56 |  Swaziland110 hrs/year |
110 hrs/year | 81 |
| 62 |  Dominica117 hrs/year |
117 hrs/year | 80 |
| 62 |  North Macedonia119 hrs/year |
119 hrs/year | 80 |
| 64 |  Vanuatu120 hrs/year |
120 hrs/year | 79 |
| 64 |  Sweden122 hrs/year |
122 hrs/year | 79 |
| 64 |  Netherlands123 hrs/year |
123 hrs/year | 79 |
| 67 |  Canada131 hrs/year |
131 hrs/year | 78 |
| 67 |  Austria131 hrs/year |
131 hrs/year | 78 |
| 69 |  Denmark132 hrs/year |
132 hrs/year | 77 |
| 69 |  Maldives134 hrs/year |
134 hrs/year | 77 |
| 69 |  Belgium136 hrs/year |
136 hrs/year | 77 |
| 72 |  China138 hrs/year |
138 hrs/year | 76 |
| 72 |  Malta139 hrs/year |
139 hrs/year | 76 |
| 72 |  French Guiana139 hrs/year |
139 hrs/year | 76 |
| 72 |  Saint Pierre and Miquelon139 hrs/year |
139 hrs/year | 76 |
| 72 |  France139 hrs/year |
139 hrs/year | 76 |
| 72 |  Réunion139 hrs/year |
139 hrs/year | 76 |
| 72 |  Saint-Martin139 hrs/year |
139 hrs/year | 76 |
| 72 |  Mayotte139 hrs/year |
139 hrs/year | 76 |
| 72 |  New Caledonia139 hrs/year |
139 hrs/year | 76 |
| 72 |  Martinique139 hrs/year |
139 hrs/year | 76 |
| 72 |  Guadeloupe139 hrs/year |
139 hrs/year | 76 |
| 72 |  Grenada140 hrs/year |
140 hrs/year | 76 |
| 72 |  Iceland140 hrs/year |
140 hrs/year | 76 |
| 85 |  Tunisia144 hrs/year |
144 hrs/year | 75 |
| 85 |  Belize147 hrs/year |
147 hrs/year | 75 |
| 85 |  Georgia147 hrs/year |
147 hrs/year | 75 |
| 85 |  Cyprus149 hrs/year |
149 hrs/year | 75 |
| 89 |  Liberia150 hrs/year |
150 hrs/year | 74 |
| 89 |  Costa Rica151 hrs/year |
151 hrs/year | 74 |
| 89 |  Botswana152 hrs/year |
152 hrs/year | 74 |
| 89 |  Mauritius152 hrs/year |
152 hrs/year | 74 |
| 89 |  Spain152 hrs/year |
152 hrs/year | 74 |
| 89 |  Palestine154 hrs/year |
154 hrs/year | 74 |
| 89 |  Morocco155 hrs/year |
155 hrs/year | 74 |
| 96 |  Lebanon161 hrs/year |
161 hrs/year | 73 |
| 97 |  Zambia163 hrs/year |
163 hrs/year | 72 |
| 97 |  Romania163 hrs/year |
163 hrs/year | 72 |
| 97 |  Lesotho164 hrs/year |
164 hrs/year | 72 |
| 97 |  Lithuania166 hrs/year |
166 hrs/year | 72 |
| 97 |  Sri Lanka167 hrs/year |
167 hrs/year | 72 |
| 97 |  Latvia168 hrs/year |
168 hrs/year | 72 |
| 97 |  Russia168 hrs/year |
168 hrs/year | 72 |
| 104 |  New Zealand172 hrs/year |
172 hrs/year | 71 |
| 104 |  Cambodia173 hrs/year |
173 hrs/year | 71 |
| 106 |  United States175 hrs/year |
175 hrs/year | 70 |
| 106 |  Tanzania175 hrs/year |
175 hrs/year | 70 |
| 106 |  Malawi175 hrs/year |
175 hrs/year | 70 |
| 106 |  Sudan180 hrs/year |
180 hrs/year | 70 |
| 106 |  Cape Verde180 hrs/year |
180 hrs/year | 70 |
| 111 |  Moldova181 hrs/year |
181 hrs/year | 69 |
| 111 |  Kazakhstan182 hrs/year |
182 hrs/year | 69 |
| 111 |  Madagascar183 hrs/year |
183 hrs/year | 69 |
| 111 |  Haiti184 hrs/year |
184 hrs/year | 69 |
| 111 |  Philippines185 hrs/year |
185 hrs/year | 69 |
| 111 |  Belarus186 hrs/year |
186 hrs/year | 69 |
| 111 |  Kenya186 hrs/year |
186 hrs/year | 69 |
| 118 |  Suriname188 hrs/year |
188 hrs/year | 68 |
| 118 |  Korea Republic188 hrs/year |
188 hrs/year | 68 |
| 118 |  Malaysia188 hrs/year |
188 hrs/year | 68 |
| 118 |  Mongolia192 hrs/year |
192 hrs/year | 68 |
| 118 |  Tonga192 hrs/year |
192 hrs/year | 68 |
| 123 |  Greece193 hrs/year |
193 hrs/year | 67 |
| 123 |  Azerbaijan195 hrs/year |
195 hrs/year | 67 |
| 123 |  Uganda196 hrs/year |
196 hrs/year | 67 |
| 123 |  Fiji198 hrs/year |
198 hrs/year | 67 |
| 127 |  Western Sahara200 hrs/year |
200 hrs/year | 66 |
| 127 |  South Africa200 hrs/year |
200 hrs/year | 66 |
| 127 |  Zanzibar200 hrs/year |
200 hrs/year | 66 |
| 127 |  Cuba200 hrs/year |
200 hrs/year | 66 |
| 127 |  U.S. Virgin Islands200 hrs/year |
200 hrs/year | 66 |
| 127 |  Puerto Rico200 hrs/year |
200 hrs/year | 66 |
| 127 |  Namibia202 hrs/year |
202 hrs/year | 66 |
| 127 |  Trinidad and Tobago204 hrs/year |
204 hrs/year | 66 |
| 135 |  Croatia206 hrs/year |
206 hrs/year | 65 |
| 135 |  Slovakia207 hrs/year |
207 hrs/year | 65 |
| 135 |  Antigua and Barbuda207 hrs/year |
207 hrs/year | 65 |
| 135 |  Nicaragua207 hrs/year |
207 hrs/year | 65 |
| 135 |  Papua New Guinea207 hrs/year |
207 hrs/year | 65 |
| 135 |  Uzbekistan210 hrs/year |
210 hrs/year | 65 |
| 141 |  Eritrea216 hrs/year |
216 hrs/year | 64 |
| 142 |  Germany218 hrs/year |
218 hrs/year | 63 |
| 142 |  Guinea-Bissau218 hrs/year |
218 hrs/year | 63 |
| 142 |  Turkey218 hrs/year |
218 hrs/year | 63 |
| 142 |  Chinese Taipei221 hrs/year |
221 hrs/year | 63 |
| 146 |  Ghana224 hrs/year |
224 hrs/year | 62 |
| 146 |  Samoa224 hrs/year |
224 hrs/year | 62 |
| 146 |  Tajikistan224 hrs/year |
224 hrs/year | 62 |
| 146 |  Kyrgyzstan225 hrs/year |
225 hrs/year | 62 |
| 150 |  Czech Republic230 hrs/year |
230 hrs/year | 61 |
| 150 |  Mozambique230 hrs/year |
230 hrs/year | 61 |
| 150 |  Israel230 hrs/year |
230 hrs/year | 61 |
| 153 |  Barbados237 hrs/year |
237 hrs/year | 60 |
| 153 |  Italy238 hrs/year |
238 hrs/year | 60 |
| 153 |  Colombia239 hrs/year |
239 hrs/year | 60 |
| 156 |  Zimbabwe242 hrs/year |
242 hrs/year | 59 |
| 156 |  Portugal243 hrs/year |
243 hrs/year | 59 |
| 156 |  Slovenia245 hrs/year |
245 hrs/year | 59 |
| 159 |  Yemen248 hrs/year |
248 hrs/year | 58 |
| 159 |  India250 hrs/year |
250 hrs/year | 58 |
| 161 |  Indonesia255 hrs/year |
255 hrs/year | 57 |
| 161 |  Guyana256 hrs/year |
256 hrs/year | 57 |
| 161 |  Turkmenistan256 hrs/year |
256 hrs/year | 57 |
| 164 |  Albania261 hrs/year |
261 hrs/year | 56 |
| 164 |  Thailand264 hrs/year |
264 hrs/year | 56 |
| 164 |  Algeria265 hrs/year |
265 hrs/year | 56 |
| 164 |  Serbia266 hrs/year |
266 hrs/year | 56 |
| 168 |  Burkina Faso270 hrs/year |
270 hrs/year | 55 |
| 168 |  Mali270 hrs/year |
270 hrs/year | 55 |
| 168 |  Ivory Coast270 hrs/year |
270 hrs/year | 55 |
| 168 |  Niger270 hrs/year |
270 hrs/year | 55 |
| 168 |  Benin270 hrs/year |
270 hrs/year | 55 |
| 168 |  Togo270 hrs/year |
270 hrs/year | 55 |
| 174 |  Burundi274 hrs/year |
274 hrs/year | 54 |
| 174 |  Bhutan274 hrs/year |
274 hrs/year | 54 |
| 174 |  Afghanistan275 hrs/year |
275 hrs/year | 54 |
| 174 |  Timor-Leste276 hrs/year |
276 hrs/year | 54 |
| 174 |  Hungary277 hrs/year |
277 hrs/year | 54 |
| 179 |  Myanmar282 hrs/year |
282 hrs/year | 53 |
| 180 |  Angola287 hrs/year |
287 hrs/year | 52 |
| 180 |  Mexico289 hrs/year |
289 hrs/year | 52 |
| 182 |  Peru293 hrs/year |
293 hrs/year | 51 |
| 182 |  Montenegro296 hrs/year |
296 hrs/year | 51 |
| 182 |  Chile296 hrs/year |
296 hrs/year | 51 |
| 185 |  Bangladesh302 hrs/year |
302 hrs/year | 50 |
| 186 |  Ethiopia306 hrs/year |
306 hrs/year | 49 |
| 187 |  Argentina311 hrs/year |
311 hrs/year | 48 |
| 187 |  Uruguay312 hrs/year |
312 hrs/year | 48 |
| 187 |  Iraq312 hrs/year |
312 hrs/year | 48 |
| 187 |  Armenia313 hrs/year |
313 hrs/year | 48 |
| 187 |  Vietnam314 hrs/year |
314 hrs/year | 48 |
| 192 |  Dominican Republic317 hrs/year |
317 hrs/year | 47 |
| 192 |  El Salvador320 hrs/year |
320 hrs/year | 47 |
| 194 |  Gambia326 hrs/year |
326 hrs/year | 46 |
| 194 |  Ukraine327 hrs/year |
327 hrs/year | 46 |
| 196 |  Paraguay328 hrs/year |
328 hrs/year | 45 |
| 196 |  Japan330 hrs/year |
330 hrs/year | 45 |
| 196 |  Guatemala332 hrs/year |
332 hrs/year | 45 |
| 199 |  Poland334 hrs/year |
334 hrs/year | 44 |
| 199 |  Syria336 hrs/year |
336 hrs/year | 44 |
| 199 |  Nepal339 hrs/year |
339 hrs/year | 44 |
| 202 |  Iran344 hrs/year |
344 hrs/year | 43 |
| 203 |  Congo DR346 hrs/year |
346 hrs/year | 42 |
| 204 |  Sierra Leone357 hrs/year |
357 hrs/year | 41 |
| 204 |  Jamaica358 hrs/year |
358 hrs/year | 41 |
| 206 |  Laos362 hrs/year |
362 hrs/year | 40 |
| 207 |  Mauritania378 hrs/year |
378 hrs/year | 37 |
| 208 |  Egypt392 hrs/year |
392 hrs/year | 35 |
| 209 |  Guinea400 hrs/year |
400 hrs/year | 34 |
| 209 |  South Sudan400 hrs/year |
400 hrs/year | 34 |
| 209 |  Somalia400 hrs/year |
400 hrs/year | 34 |
| 212 |  Bosnia and Herzegovina411 hrs/year |
411 hrs/year | 32 |
| 212 |  Honduras412 hrs/year |
412 hrs/year | 32 |
| 214 |  Panama417 hrs/year |
417 hrs/year | 31 |
| 215 |  São Tomé and Príncipe424 hrs/year |
424 hrs/year | 30 |
| 216 |  Senegal441 hrs/year |
441 hrs/year | 27 |
| 217 |  Bulgaria453 hrs/year |
453 hrs/year | 25 |
| 218 |  Central African Republic483 hrs/year |
483 hrs/year | 20 |
| 219 |  Gabon488 hrs/year |
488 hrs/year | 19 |
| 219 |  Equatorial Guinea492 hrs/year |
492 hrs/year | 19 |
| 221 |  Korea DPR500 hrs/year |
500 hrs/year | 17 |
| 222 |  Pakistan594 hrs/year |
594 hrs/year | 2 |
| 223 |  Congo606 hrs/year |
606 hrs/year | 1 |
| 223 |  Cameroon654 hrs/year |
654 hrs/year | 1 |
| 223 |  Ecuador654 hrs/year |
654 hrs/year | 1 |
| 223 |  Chad732 hrs/year |
732 hrs/year | 1 |
| 223 |  Venezuela792 hrs/year |
792 hrs/year | 1 |
| 223 |  Libya900 hrs/year |
900 hrs/year | 1 |
| 223 |  Nigeria908 hrs/year |
908 hrs/year | 1 |
| 223 |  Bolivia1025 hrs/year |
1025 hrs/year | 1 |
| 223 |  Brazil1501 hrs/year |
1501 hrs/year | 1 |