Funded by the Deutsche Forschungsgemeinschaft (DFG, German Research Foundation) – Project-ID 403041268 – TRR 266

Tax Complexity Index


The Tax Complexity Index measures the complexity of a country’s corporate income tax system as faced by multinational corporations.


The index ranges from zero (not complex) to one (extremely complex).

Tax Code vs Tax Framework

The Index covers both the “Tax Code” and the “Tax Framework”. The tax code refers to the complexity inherent in different tax regulations. The tax framework comprises the complexity that arises from the features and processes of a tax system. Hover your mouse over the individual dimensions to get their definition.


The underlying data is obtained through a global survey of local tax consultants of major tax services firms and networks. The survey is conducted every two years. The website shows the results of the surveys 2016, 2018, 2020 and 2022.

Review & compare countries

Hover your mouse over a country to see its individual tax complexity level. You can also compare several selected countries.

Make your own index!

Activate sliders to control the effect each individual value has on the overall tax complexity index.

The Tax Complexity Index is part of the DFG-funded research project “Accounting for Transparency”.
More information…