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The Tax Attractiveness Index

For Instructions on how to use the Tax Attractiveness Index please download the methodology description.

The Tax Attractiveness Index (TAX) measures the attractiveness of the tax environment for corporations in 100 countries worldwide. It is a composite index that captures a broad set of tax aspects relevant for corporate location decisions. The index ranges between zero and one, where higher values indicate higher tax attractiveness from a corporate perspective. It is composed of 20 components with equal weights:

Anti-Avoidance Rules
CFC Rules
Corporate Income Tax Rate
Depreciation
EU Member State
Group Taxation Regime
Holding Tax Climate
Loss Carryback
Loss Carryforward
Patent Box Regime
Personal Income Tax Rate
R&D Incentives
Taxation of Capital Gains
Taxation of Dividends Received
Thin Capitalization Rules
Transfer Pricing Rules
Treaty Network
Withholding Tax Rate Dividends
Withholding Tax Rate Interest
Withholding Tax Rate Royalties

Additional information:

Non-tax country information including flag, population, GPD, GPD per capita is taken from CIA World Factbook (https://www.cia.gov/library/publications/the-world-factbook/). All these numbers are 2015 estimates, except of the following:

Bermuda: GDP, GPD per capita – 2013 est.
British Virgin Islands: GDP, GPD per capita – 2010 est.
Cayman Islands: GDP, GDP per capita – 2014/2015 est.
Guernsey: GDP, GDP per capita – 2013/2015 est.
Jersey: GDP, GDP per capita – 2013/2015 est.
Liechtenstein: GDP, GDP per capita – 2009 est.
Netherlands Antilles: Population, GDP, GDP per capita – 2012 est.
Puerto Rico: GDP, GDP per capita – 2013 est.