Weighted Scoring Index

Jurisdiction Rankings

Ranked by our weighted scoring methodology across six dimensions

#	Jurisdiction	Region	Income Tax	Corp Tax	Territorial	Score↓
1	Bulgaria	Eastern Europe	10%	10%	—	82
2	Mauritius	East Africa	20%	15%	✓	81
3	Cayman Islands	Caribbean	0%	0%	—	78
4	Georgia	Caucasus	20%	15%	✓	78
5	Estonia	Northern Europe	20%	0%	—	78
6	United Arab Emirates	Middle East	0%	9%	—	78
7	Hungary	Central Europe	15%	9%	—	78
8	Romania	Eastern Europe	10%	16%	—	77
9	Bahamas	Caribbean	0%	0%	—	76
10	Andorra	Southern Europe	10%	10%	—	76
11	Bahrain	Middle East	0%	0%	—	75
12	Hong Kong	East Asia	17%	16.5%	✓	74
13	Antigua and Barbuda	Caribbean	0%	25%	—	73
14	Singapore	Southeast Asia	24%	17%	✓	72
15	Costa Rica	Central America	25%	30%	✓	72
16	Turks and Caicos Islands	Caribbean	0%	0%	—	72
17	Serbia	Southern Europe	15%	15%	—	71
18	Oman	Middle East	0%	15%	—	70
19	Latvia	Northern Europe	31%	20%	—	70
20	Bermuda	North Atlantic	0%	15%	—	69
21	Saudi Arabia	Middle East	0%	20%	—	69
22	Malaysia	Southeast Asia	30%	24%	✓	68
23	North Macedonia	Southern Europe	18%	10%	—	67
24	Monaco	Western Europe	0%	25%	—	67
25	Montenegro	Southern Europe	15%	9%	—	67
26	Slovakia	Central Europe	25%	21%	—	66
27	Rwanda	East Africa	30%	30%	—	66
28	Jersey	Northern Europe	20%	0%	—	65
29	Armenia	Caucasus	20%	18%	—	65
30	Dominican Republic	Caribbean	25%	27%	✓	65
31	Macau	East Asia	12%	12%	✓	65
32	Uruguay	South America	36%	25%	✓	65
33	Guernsey	Northern Europe	20%	0%	—	65
34	British Virgin Islands	Caribbean	0%	0%	—	65
35	Kosovo	Southern Europe	10%	10%	—	64
36	Cyprus	Southern Europe	35%	12.5%	—	64
37	Saint Kitts and Nevis	Caribbean	0%	33%	—	64
38	Thailand	Southeast Asia	35%	20%	✓	63
39	Indonesia	Southeast Asia	35%	22%	—	63
40	Isle of Man	Northern Europe	20%	0%	—	63
41	Paraguay	South America	10%	10%	✓	63
42	Czech Republic	Central Europe	23%	21%	—	63
43	Lithuania	Northern Europe	32%	15%	—	62
44	Jordan	Middle East	30%	20%	—	62
45	Poland	Central Europe	32%	19%	—	62
46	Taiwan	East Asia	40%	20%	—	61
47	Canada	North America	33%	27%	—	61
48	Croatia	Southern Europe	35.4%	18%	—	61
49	Ecuador	South America	37%	25%	—	61
50	Guatemala	Central America	7%	25%	✓	61
51	Kazakhstan	Central Asia	10%	20%	—	60
52	Gibraltar	Southern Europe	25%	12.5%	✓	60
53	Albania	Southern Europe	23%	15%	—	60
54	Brunei	Southeast Asia	0%	19%	✓	60
55	Qatar	Middle East	0%	10%	—	59
56	New Zealand	Pacific	39%	28%	—	59
57	Panama	Central America	25%	25%	✓	59
58	Kuwait	Middle East	0%	15%	—	59
59	United States	North America	37%	21%	—	59
60	Niue	Pacific	0%	0%	✓	58
61	Barbados	Caribbean	29%	9%	—	58
62	Liechtenstein	Central Europe	17.01%	12.5%	—	58
63	Brazil	South America	28%	34%	—	57
64	Ireland	Western Europe	40%	12.5%	—	57
65	Portugal	Southern Europe	53%	21%	—	57
66	Greece	Southern Europe	44%	22%	—	57
67	Spain	Southern Europe	47%	25%	—	56
68	Malta	Southern Europe	35%	5%	—	56
69	Chile	South America	40%	27%	—	55
70	Cambodia	Southeast Asia	20%	20%	—	55
71	Switzerland	Central Europe	45%	14.9%	—	55
72	Colombia	South America	39%	35%	—	55
73	Tonga	Pacific	20%	25%	✓	55
74	Italy	Southern Europe	43%	24%	—	54
75	Luxembourg	Western Europe	45.78%	17%	—	54
76	Finland	Northern Europe	44%	20%	—	54
77	Australia	Pacific	47%	30%	—	54
78	Ukraine	Eastern Europe	18%	18%	—	53
79	United Kingdom	Northern Europe	45%	25%	—	53
80	Honduras	Central America	25%	25%	—	53
81	Saint Lucia	Caribbean	30%	30%	—	53
82	Grenada	Caribbean	30%	28%	—	53
83	Saint Vincent and the Grenadines	Caribbean	32%	30%	—	52
84	Maldives	South Asia	0%	15%	✓	52
85	Turkey	Western Asia	40%	25%	—	52
86	Fiji	Pacific	20%	20%	✓	52
87	Belize	Central America	25%	0%	✓	52
88	Mexico	North America	35%	30%	—	52
89	Sweden	Northern Europe	57%	21%	—	51
90	Dominica	Caribbean	35%	25%	—	51
91	South Korea	East Asia	50%	24%	—	51
92	Netherlands	Western Europe	50%	26%	—	51
93	Denmark	Northern Europe	53%	22%	—	51
94	Bosnia and Herzegovina	Southern Europe	10%	10%	—	51
95	El Salvador	Central America	30%	30%	—	50
96	Norway	Northern Europe	47%	22%	—	50
97	Germany	Western Europe	47%	30%	—	50
98	Seychelles	East Africa	15%	25%	✓	50
99	Morocco	North Africa	38%	20%	—	49
100	Bolivia	South America	13%	25%	—	48
101	France	Western Europe	49%	25%	—	48
102	Iceland	Northern Europe	46%	20%	—	48
103	Austria	Central Europe	55%	23%	—	47
104	Belgium	Western Europe	50%	25%	—	47
105	Tunisia	North Africa	35%	15%	—	47
106	Palau	Pacific	12%	4%	✓	46
107	Curaçao	Caribbean	47%	22%	—	46
108	India	South Asia	30%	25%	—	46
109	Marshall Islands	Pacific	0%	0%	—	45
110	Peru	South America	30%	30%	—	45
111	Nauru	Pacific	0%	0%	—	45
112	Egypt	North Africa	28%	23%	—	44
113	Pakistan	South Asia	35%	29%	—	44
114	Sri Lanka	South Asia	36%	30%	—	44
115	Philippines	Southeast Asia	35%	25%	—	44
116	Azerbaijan	Caucasus	25%	20%	—	43
117	Vanuatu	Pacific	0%	0%	—	43
118	Tanzania	East Africa	30%	30%	—	43
119	Israel	Middle East	50%	23%	—	43
120	Nicaragua	Central America	30%	30%	—	43
121	Samoa	Pacific	27%	27%	✓	43
122	Kenya	East Africa	35%	30%	—	42
123	South Africa	Southern Africa	45%	27%	—	42
124	Japan	East Asia	56%	31%	—	40
125	Nigeria	West Africa	24%	30%	—	40
126	Bangladesh	South Asia	25%	28%	—	40
127	China	East Asia	45%	25%	—	39
128	Trinidad and Tobago	Caribbean	30%	30%	—	39
129	Cook Islands	Pacific	30%	20%	—	38
130	Ghana	West Africa	35%	25%	—	38
131	Vietnam	Southeast Asia	35%	20%	—	36
132	Argentina	South America	35%	25%	—	29