Tax Freedom Index Global tax freedom

Tax burden and personal financial freedom.

Score map

  • 80–⁠100
  • 60–⁠79
  • 40–⁠59
  • Below 40
  • No data
145 countries
#CountryScore 0–⁠100
1 Cayman Islands 100.0
2 Vanuatu 100.0
3 Bahamas 99.3
4 Bermuda 98.2
5 Bahrain 98.2
6 United Arab Emirates 96.6
7 Qatar 95.4
8 Kuwait 95.3
9 Oman 95.3
10 Monaco 94.9
11 Brunei 94.6
12 Belize 94.1
13 Saudi Arabia 93.9
14 Antigua and Barbuda 93.3
15 Saint Kitts and Nevis 91.6
16 Mauritius 91.0
17 Maldives 91.0
18 Iraq 90.0
19 Hong Kong 89.7
20 Singapore 89.6
21 Turkmenistan 89.5
22 Malaysia 89.1
23 Cyprus 88.9
24 Dominica 88.9
25 Tonga 88.9
26 Georgia 88.5
27 Samoa 88.5
28 Saint Vincent and the Grenadines 87.6
29 Grenada 87.4
30 Saint Lucia 87.0
31 Bolivia 86.5
32 Kyrgyzstan 86.2
33 Seychelles 85.9
34 Paraguay 85.7
35 Andorra 84.9
36 Botswana 84.4
37 North Macedonia 84.1
38 Malta 84.0
39 Panama 83.9
40 Namibia 83.9
41 Uzbekistan 83.9
42 Kazakhstan 83.0
43 Moldova 83.0
44 Uruguay 82.9
45 Bulgaria 82.6
46 Palestine 81.6
47 Romania 81.3
48 Cambodia 81.2
49 Philippines 80.1
50 Thailand 79.1
51 Armenia 79.1
52 Belarus 79.0
53 Mongolia 78.8
54 Costa Rica 78.5
55 Taiwan 78.4
56 Bosnia and Herzegovina 77.8
57 Montenegro 77.6
58 Hungary 76.1
59 Barbados 74.8
60 Estonia 74.1
61 Fiji 73.8
62 Russia 73.7
63 Azerbaijan 73.6
64 Liechtenstein 73.5
65 Myanmar 72.8
66 Jordan 72.6
67 Laos 72.5
68 Lebanon 72.3
69 Trinidad and Tobago 72.0
70 Czechia 71.7
71 Bhutan 71.0
72 Albania 69.8
73 Angola 69.6
74 Jamaica 69.4
75 Rwanda 69.3
76 Indonesia 68.6
77 Madagascar 68.2
78 Nigeria 68.0
79 Zambia 67.9
80 Malawi 67.8
81 Ukraine 67.7
82 Egypt 67.5
83 Serbia 67.4
84 Peru 67.1
85 Vietnam 66.3
86 Bangladesh 66.1
87 Tunisia 66.1
88 Côte d’Ivoire 66.1
89 Nepal 65.7
90 Tanzania 65.0
91 Croatia 64.6
92 Senegal 64.5
93 Mexico 64.4
94 Ghana 63.6
95 Uganda 63.6
96 Kenya 63.1
97 Mozambique 63.1
98 Lithuania 62.5
99 Papua New Guinea 62.5
100 Ethiopia 61.9
101 New Zealand 61.8
102 Sri Lanka 61.8
103 Brazil 61.6
104 Latvia 61.4
105 Algeria 61.4
106 Slovakia 61.3
107 Switzerland 61.2
108 Luxembourg 61.2
109 Poland 61.2
110 Iran 60.7
111 Pakistan 60.6
112 Zimbabwe 58.8
113 Greece 58.7
114 Cameroon 58.6
115 Morocco 57.5
116 Iceland 54.9
117 China 54.4
118 Ecuador 54.4
119 Turkey 54.3
120 India 54.1
121 Argentina 52.2
122 Israel 50.8
123 Chile 50.6
124 South Africa 50.2
125 Colombia 50.0
126 Portugal 49.6
127 Italy 49.2
128 Australia 49.1
129 Slovenia 48.1
130 Sweden 47.9
131 United States 47.4
132 Canada 45.6
133 Belgium 45.3
134 Austria 45.3
135 Norway 44.4
136 South Korea 41.2
137 Finland 41.1
138 Germany 40.8
139 Ireland 40.5
140 United Kingdom 39.1
141 Netherlands 38.3
142 Denmark 37.4
143 Japan 36.8
144 France 30.1
145 Spain 28.3

What the index measures

  • Personal income tax
  • Wealth, inheritance and capital gains tax
  • Incentives for new residents

Data sources

  • OECD Tax Database + national tax authorities (tax-rate table compiled by us).
  • Dataset version 14/09/2026 · 145 countries
See the data sources

Method

  • How scores are normalised to 0–⁠100 and how each pillar is weighted
  • The limits of the data and the observation year of each indicator
See the methodology