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Note: for purposes of data consistency, this Index only compares OECD countries.
The Tax Foundation’s International Tax Competitiveness Index (ITCI) measures the degree to which the 37 OECD countries’ tax systems promote competitiveness through low tax burdens on business investment and neutrality through a well-structured tax code. The ITCI considers more than 40 variables across five categories: Corporate Taxes, Individual Taxes, Consumption Taxes, Property Taxes, and Cross-border Tax Rules.
The ITCI attempts to display not only which countries provide the best tax environment for investment but also the best tax environment to start and grow a business.
Country | Overall Rank | Corporate Taxes | Individual Taxes | Consumption Taxes | Property Taxes | Crossborder Taxes |
|---|---|---|---|---|---|---|
| Australia | 9 | 29 | 17 | 7 | 4 | 24 |
| Austria | 18 | 21 | 32 | 13 | 14 | 7 |
| Belgium | 23 | 15 | 11 | 30 | 30 | 18 |
| Canada | 20 | 23 | 27 | 8 | 24 | 16 |
| Chile | 27 | 1 | 35 | 29 | 12 | 37 |
| Colombia | 31 | 37 | 2 | 20 | 23 | 35 |
| Czech Republic | 7 | 8 | 4 | 35 | 6 | 12 |
| Denmark | 28 | 16 | 34 | 17 | 16 | 30 |
| Estonia | 1 | 3 | 1 | 9 | 1 | 15 |
| Finland | 15 | 7 | 25 | 15 | 19 | 21 |
| France | 35 | 34 | 37 | 21 | 34 | 13 |
| Germany | 16 | 27 | 28 | 11 | 11 | 6 |
| Greece | 29 | 22 | 10 | 32 | 29 | 25 |
| Hungary | 13 | 6 | 9 | 36 | 17 | 4 |
| Iceland | 32 | 13 | 36 | 19 | 27 | 31 |
| Ireland | 19 | 5 | 30 | 25 | 18 | 19 |
| Israel | 14 | 17 | 29 | 12 | 10 | 10 |
| Italy | 37 | 30 | 33 | 28 | 37 | 26 |
| Japan | 24 | 36 | 21 | 3 | 26 | 27 |
| Korea | 26 | 33 | 24 | 2 | 32 | 33 |
| Latvia | 2 | 2 | 5 | 27 | 5 | 9 |
| Lithuania | 6 | 4 | 7 | 24 | 7 | 23 |
| Luxembourg | 5 | 25 | 20 | 4 | 13 | 5 |
| Mexico | 33 | 31 | 16 | 26 | 9 | 36 |
| Netherlands | 12 | 24 | 22 | 14 | 21 | 3 |
| New Zealand | 3 | 28 | 6 | 6 | 2 | 22 |
| Norway | 10 | 11 | 13 | 18 | 15 | 11 |
| Poland | 36 | 14 | 12 | 37 | 31 | 29 |
| Portugal | 34 | 35 | 31 | 33 | 20 | 28 |
| Slovak Republic | 11 | 19 | 3 | 34 | 3 | 34 |
| Slovenia | 25 | 12 | 14 | 31 | 25 | 20 |
| Spain | 30 | 32 | 19 | 10 | 36 | 17 |
| Sweden | 8 | 9 | 18 | 16 | 8 | 14 |
| Switzerland | 4 | 10 | 15 | 1 | 35 | 2 |
| Turkey | 17 | 26 | 8 | 23 | 22 | 8 |
| United Kingdom | 22 | 18 | 23 | 22 | 33 | 1 |
| United States | 21 | 20 | 26 | 5 | 28 | 32 |