Overview
The International Tax Competitiveness Index (ITCI) measures and compares the tax competitiveness of all 38 OECD countries. Each country receives an overall score from 0 to 100, with 100 representing the most competitive tax system. The index is updated annually each October.
Everything in this tool works with a mouse, a touchscreen, or a keyboard. Where these instructions say “select,” use whichever you prefer: click, tap, or press Enter on a focused link or button.
Rankings Pages
- Category tabs — The home page shows the overall rankings. The tabs above the chart switch to each of the five categories: corporate taxes, individual taxes, consumption taxes, property taxes, and cross-border tax rules.
- Rankings chart — Lists all 38 countries with each one’s rank, score, and change in rank since last year. The bar’s length shows the score, and its color shows the rank. Select a column heading’s sort button to reorder the list by that column; select it again to reverse the order. Select a country’s name to open its profile.
- Downloads — Below the chart, download the rankings as a spreadsheet (CSV) file. On the home page you can also download the chart and the map as images, or share them.
- Notable changes — On the home page, short notes on countries whose rankings moved the most since last year, each with a link to that country’s profile.
- Tables — The home page has a table of every country’s overall and category ranks. Each category page has a table of its subcategory scores. Both show 10 rows at first; select “Show all” to see the rest.
- Map — Colors each country by its rank. Switch between the Europe and world views with the buttons above it. Point to or focus a country to see its rank and score, and select it to open its profile. With a keyboard, Tab moves to the map, the arrow keys move from country to country, and typing a letter jumps to a country starting with it.
- Top and bottom five — The sidebar lists the five highest- and lowest-ranked countries for the page you’re on.
- Jump to a country — On any page, choose a country from the list in the tool’s top navigation bar, then select “Go” to open its profile.
Country Profiles
- Score cards — The top of each profile shows the country’s rank and score overall and in each of the five categories.
- Section tabs — The “Overview” tab covers the country as a whole. Each category tab shows how the country scores on that category’s subcategories, lets you compare it with another country, explains what the category measures, and lists the country’s underlying tax data.
- Component scores — A radar chart and a table show the country’s five category scores side by side, making strengths and weaknesses easy to spot.
- Rank over time — A chart of the country’s overall rank in every edition since 2014.
- OECD context — One row per category, with a dot for every OECD country placed by its score. The profiled country’s dot is highlighted. With a keyboard, Tab moves from row to row, and the arrow keys move between the countries in a row. The same ranks are in the table of all 38 countries below it.
- Neighboring countries — The sidebar lists the country’s neighbors with their ranks, and links to their profiles.
- Compare — Choose another country in the sidebar and select “Compare side by side” to open the two countries on the compare page.
Comparing Two Countries
The compare page shows two countries side by side. Choose a country in each of the two lists. The page then shows both countries’ ranks and scores, their category scores as radar charts (side by side or overlaid on one chart), and their overall ranks over time. The page’s web address updates as you choose, so you can bookmark or share a comparison.
Understanding the Colors
Every chart, map, and table in this tool shares one color scale, keyed to a country’s rank out of 38:
- Green — top of the rankings: the most competitive tax systems
- Light blue — the rest of the top half, down to 19th
- Darker blue — the bottom half, from 20th down
- Navy — bottom of the rankings: the least competitive tax systems
- Gray — on maps, a country outside the OECD and not scored
On the rankings chart, bar length shows the 0–100 score while bar color shows the rank, so you can read both at once.
