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Rules on taxation

How closely do the tax laws for businesses in each economy match the B-READY checklist of good practice?

100 of 100 shown in the list

B-READY score, 0 to 100

  1. New Zealand85.9 2025
  2. Singapore81.3 2025
  3. Sweden79.8 2025
  4. Latvia79.2 2025
  5. Czechia78.1 2025
  6. Hong Kong77.8 2025
  7. Poland75.7 2025
  8. South Korea74.0 2025
  9. Indonesia73.1 2025
  10. Bulgaria72.0 2025
  11. Greece71.5 2025
  12. Ireland71.4 2025
  13. Benin70.4 2025
  14. Estonia70.4 2025
  15. Canada68.8 2025
  16. Philippines67.9 2025
  17. Azerbaijan66.7 2025
  18. Rwanda66.4 2025
  19. Uzbekistan66.4 2025
  20. Croatia66.3 2025
  21. United States65.2 2025
  22. Montenegro65.1 2025
  23. Slovakia64.9 2025
  24. Angola64.2 2025
  25. United Kingdom63.8 2025

Source: World Bank, Business Ready (B-READY), B-READY: Taxation Pillar 1: Quality of Regulations on Taxation, via the World Bank. Data for 2025. What it counts, how to cite it and the data

At a glance

  • 100 countries or territories have a figure.
  • The highest is New Zealand at 85.9 (2025) and the lowest is Timor-Leste at 8.2 (2025).
  • The middle value (the median) is 54.3.

What it counts

A score from 0 to 100 in the World Bank's B-READY study (the latest round) for the quality of the regulations on taxation of businesses, such as the clarity of rules, the filing and payment procedures and the rules on disputes with the tax authority.

What it leaves out, and how far to trust a comparison

The score compares an economy's rules with a checklist of features chosen by the World Bank, and the checklist reflects one view of good practice for businesses. It is built from expert answers and firm surveys, it covers a standard case and it says nothing about justice, fairness or what suits a particular country. Only the economies in the study are shown, and it is not a ranking of better and worse law.

Source

World Bank, Business Ready (B-READY): B-READY: Taxation Pillar 1: Quality of Regulations on Taxation, via the World Bank, compiled in World Bank, World Development Indicators. Source licence: CC BY 4.0. Data retrieved 2026-10-23 to 2026-10-25.

Cite this chart

Free to use in teaching, articles, reports and slides, with credit. Our compilation is licensed CC BY 4.0; the source publishes the underlying data under its own licence, shown below.

Reference (APA style)

TheLawToKnow. (2026). Rules on taxation [Chart]. Law in Charts. https://tools.thelawtoknow.com/law-in-charts/tax-regulation-score. Data: World Bank, Business Ready (B-READY), B-READY: Taxation Pillar 1: Quality of Regulations on Taxation, via the World Bank, https://data.worldbank.org/indicator/IC.BRE.TX.P1 (data retrieved 2026-10-23 to 2026-10-25).

Short credit for slides and websites

Chart: TheLawToKnow, Law in Charts (https://tools.thelawtoknow.com/law-in-charts/tax-regulation-score). Data: World Bank, Business Ready (B-READY), via World Bank, World Development Indicators.

BibTeX

@misc{taxregulationscore2026,
  author = {{TheLawToKnow}},
  title = {Rules on taxation},
  year = {2026},
  howpublished = {Law in Charts},
  url = {https://tools.thelawtoknow.com/law-in-charts/tax-regulation-score},
  note = {Data: World Bank, Business Ready (B-READY), B-READY: Taxation Pillar 1: Quality of Regulations on Taxation, via the World Bank, https://data.worldbank.org/indicator/IC.BRE.TX.P1. Retrieved 2026-10-23 to 2026-10-25.}
}

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