In addition to tax rates, another factor of importance to companies is the amount of time and effort spent on tax compliance and reporting.

Author: Valentina Pasquali
Project Coordinator: S.J. Yun

According to the latest PWC ranking, the product of a study ran in partnership with the World Bank and the International Finance Corporation, Qatar has the world’s simplest corporate tax regime while Bolivia has the most burdensome.

Paying Taxes 2016 is the annual edition of a study by PWC, the World Bank and the IFC comparing tax systems in 189 economies around the world. It aims to rate the word’s tax systems from the point of view of a standardized business, based on a set of indicators ranging from the total tax rate, to the time to comply to the number of payments. The study covers the full range of taxes paid by the company, not only the corporate income tax.

Qatar tops the list finally removing the United Arab Emirates from their hold in the rankings. Saudi Arabia, Hong Kong and Singapore have not budged from their place. Ireland came in at position number 6, the highest-ranked country in Europe. In North America, Canada had the simplest regime for corporate tax compliance—ranked 8 worldwide. The United States moves up in position to 53 and Mexico to 92.

Chile was first in Latin America—at number 33—while Belize came in at 69. Brazil drops to 178th. In Asia-Pacific, Australia was in the middle of the ranking at 42, and China was marked as having a relatively complex tax regime—coming in at 132.

The most difficult countries to manage tax payments—those countries that came at the bottom of the ranking— included Mauritania, Venezuela, and Bolivia

Ease Of Paying Taxes By Country

Country
Rank
Total tax rate
(% of profit)
Time
(hours per year)
Payments
(# per year)
Qatar 1 11.3 41 4
United Arab Emirates 1 15.9 12 4
Saudi Arabia 3 15 64 3
Hong Kong SAR, China 4 22.8 74 3
Singapore 5 18.4 83.5 6
Ireland 6 25.9 82 9
Macedonia, FYR 7 12.9 119 7
Bahrain 8 13.5 60 13
Canada 9 21.1 131 8
Oman 10 22.9 68 14
Kuwait 11 13 98 12
Denmark 12 24.5 130 10
Mauritius 13 22.4 152 8
Norway 14 39.5 83 4
United Kingdom 15 32 110 8
Brunei Darussalam 16 8.7 89 18
Finland 17 37.9 93 8
Kazakhstan 18 29.2 188 7
Switzerland 19 28.8 63 19
South Africa 20 28.8 200 7
Luxembourg 21 20.1 55 23
New Zealand 22 34.3 152 8
Kiribati 23 32.7 156 10
Bahamas, The 24 33.7 58 19
Malta 25 41.3 139 7
Netherlands 26 41 123 9
Latvia 27 35.9 193 7
Bhutan 28 35.3 85 18
Korea, Rep. 29 33.2 188 12
Estonia 30 49.4 81 8
Malaysia 31 40 118 13
San Marino 32 40.5 52 19
Chile 33 28.9 291 7
Azerbaijan 34 39.8 195 7
Slovenia 35 31 245 10
Iceland 36 29.6 140 21
Sweden 37 49.1 122 6
Croatia 38 20 206 19
Taiwan, China 39 34.5 221 11
Georgia 40 16.4 362 5
Armenia 41 19.9 313 10
Australia 42 47.6 105 11
Seychelles 43 30.1 85 29
Cyprus 44 24.4 145.5 27
Lebanon 45 30.3 183 20
Zambia 46 18.6 157 26
Russian Federation 47 47 168 7
Rwanda 48 33 109 25
Lithuania 49 42.6 171 11
Guatemala 50 37.5 256 8
Peru 50 35.9 260 9
Jordan 52 29.5 151 25
United States 53 43.9 175 10.6
Vanuatu 54 8.5 120 31
Romania 55 42 159 14
West Bank and Gaza 56 15.3 162 28
Timor-Leste 57 11.2 276 18
Poland 58 40.3 271 7
Iraq 59 27.8 312 14
Spain 60 50 158 9
Turkey 61 40.9 226 11
Morocco 62 49.1 211 6
Belarus 63 51.8 176 7
Montenegro 64 21.6 314 17
Portugal 65 41 275 8
Greece 66 49.6 193 8
Kosovo 67 15.2 155 32
Solomon Islands 68 32 80 34
Belize 69 31.1 147 29
Thailand 70 27.5 264 22
Botswana 71 25.1 152 34
Germany 72 48.8 218 9
Slovak Republic 73 51.2 188 10
Austria 74 51.7 166 12
Suriname 75 27.9 199 30
Madagascar 76 38.1 183 23
Dominican Republic 77 42.4 316 7
Moldova 78 40.2 186 21
Swaziland 79 34.7 110 33
Costa Rica 80 58 151 9
Tunisia 81 59.9 144 8
Tonga 82 30.1 200 30
St. Lucia 83 34.7 110 35
Myanmar 84 31.4 188 31
Djibouti 85 37.6 82 36
Bangladesh 86 31.6 302 21
France 87 62.7 137 8
Bulgaria 88 27 423 14
Afghanistan 89 36.3 275 20
Belgium 90 58.4 161 11
Mongolia 91 24.4 148 41
Mexico 92 51.7 286 6
Namibia 93 21.3 302 27
Cabo Verde 94 36.5 180 30
Cambodia 95 21 173 40
Hungary 95 48.4 277 11
St. Vincent and the Grenadines 97 38.6 108 36
Dominica 98 37 117 37
Barbados 99 34.7 237 28
Samoa 100 18.1 224 37
Kenya 101 37.1 201.5 30
Malawi 102 34.5 174.5 35
Israel 103 30.6 235 33
South Sudan 104 29 210 37
Uganda 105 36.5 209 31
Ghana 106 32.7 224 33
Ukraine 107 52.2 350 5
Fiji 108 31.1 195 39
Lesotho 109 13.6 324 32
Papua New Guinea 110 39.3 207 32
Burundi 111 40.3 274 25
Paraguay 111 35 378 20
Ethiopia 113 32.1 306 30
Trinidad and Tobago 114 32.2 210 39
Uzbekistan 115 41.1 192.5 33
Micronesia, Fed. Sts. 116 60.5 128 21
Guyana 117 32.3 256 35
Liberia 118 47.8 139.5 33
Syrian Arab Republic 119 42.7 336 20
Mozambique 120 36.1 217 37
Japan 121 51.3 330 14
Czech Republic 122 50.4 405 8
Iran, Islamic Rep. 123 44.1 344 20
Nepal 124 29.5 334 34
Marshall Islands 125 64.8 128 21
Philippines 126 42.9 193 36
Lao PDR 127 25.3 362 35
Maldives 128 30.2 394.5 30
Sierra Leone 129 31 344 34
Uruguay 130 41.8 277 31
Palau 131 75.4 142 11
China 132 67.8 261 9
Grenada 132 45.3 140 42
Puerto Rico (U.S.) 134 65.8 218 16
Yemen, Rep. 135 33.1 248 44
Colombia 136 69.7 239 11
Italy 137 64.8 269 14
Kyrgyz Republic 138 29 225 51
Ecuador 139 33 654 8
Sudan 140 45.4 180 42
Angola 141 48.4 282 30
Albania 142 36.5 357 34
Haiti 143 40.3 184 47
Serbia 143 39.7 244.3 42
Zimbabwe 145 32.8 242 49
Jamaica 146 35.2 358 37
St. Kitts and Nevis 147 49.7 203 39
Indonesia 148 29.7 234 54
Mali 149 48.3 270 35
Tanzania 150 43.9 179 49
Egypt, Arab Rep. 151 45 392 29
Guinea-Bissau 152 45.5 208 46
Burkina Faso 153 41.3 270 45
Bosnia and Herzegovina 154 23.3 420 45
Honduras 155 44.3 224 48
Niger 156 48.2 270 41
India 157 60.6 243 33
Gabon 158 45.7 488 26
Sri Lanka 158 55.2 167 47
Libya 160 32.8 889 19
Antigua and Barbuda 161 41.9 207 57
El Salvador 162 38.7 312 53
Togo 163 48.5 270 50
São Tomé and Príncipe 164 38.2 424 45
Nicaragua 165 63.9 207 43
Panama 166 37.2 417 52
Comoros 167 216.5 100 33
Vietnam 168 39.4 770 30
Algeria 169 72.7 385 27
Argentina 170 137.4 405 9
Pakistan 171 32.6 594 47
Tajikistan 172 81.8 276 28
Congo, Dem. Rep. 173 54.6 346 52
Eritrea 174 83.7 216 30
Equatorial Guinea 175 47.1 492 46
Côte d'Ivoire 176 51.9 270 63
Gambia, The 177 63.3 326 50
Brazil 178 69.2 2,600.00 9.6
Benin 179 63.3 270 57
Cameroon 180 48.8 630 44
Nigeria 181 33.3 907.9 59
Congo, Rep. 182 56 602 50
Senegal 183 47.3 620 58
Guinea 184 68.3 440 57
Central African Republic 185 73.3 483 56
Chad 186 63.5 732 54
Mauritania 187 71.3 734 49
Venezuela, RB 188 65 792 70
Bolivia 189 83.7 1,025.00 42
Bangladesh - Dhaka .. 31.6 302 21
Bangladesh - Chittagong .. 31.6 302 21
Brazil - São Paulo .. 69.1 2,600.00 10
Brazil - Rio de Janeiro .. 69.4 2,600.00 9
China - Shanghai .. 67.2 261 9
China - Beijing .. 68.5 261 9
India - Mumbai .. 60.6 243 33
India - Delhi .. 60.6 243 33
Indonesia - Jakarta .. 29.7 234 54
Indonesia - Surabaya .. 29.7 234 54
Japan - Tokyo .. 51.3 330 14
Japan - Osaka .. 51.4 330 14
Mexico - Mexico City .. 51.7 286 6
Mexico - Monterrey .. 51.7 286 6
Nigeria - Lagos .. 33.4 956 59
Nigeria - Kano .. 33.3 747 59
Pakistan - Karachi .. 32.5 594 47
Pakistan - Lahore .. 32.8 594 47
Russian Federation - Moscow .. 47.1 168 7
Russian Federation - Saint Petersburg .. 46.8 168 7
United States - New York City .. 45.9 175 11
United States - Los Angeles .. 40.9 175 10

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