The Experts Club analytical center draws attention to the publication of the International Tax Competitiveness Index 2025, which compares the tax systems of 38 OECD countries across more than 40 parameters and five blocks: corporate taxes, personal income taxes, consumption taxes, property taxes, and cross-border tax rules.
Estonia has topped the ranking for the 12th consecutive year, followed by Latvia and New Zealand. Switzerland, Lithuania, Luxembourg, Australia, Israel, Hungary, and the Czech Republic also made it into the top 10. At the other end of the spectrum are France (38th place) and Italy (37th), as well as Colombia, Poland, and Spain.
The authors of the study emphasize that high positions are usually ensured by more neutral and predictable tax structures — a broader base, a smaller role for targeted exemptions, and more understandable rules for taxation of profits and cross-border transactions. In particular, for Estonia, the key factor remains the corporate model with taxation of distributed profits, and for Latvia — similar corporate taxation logic and territorial elements of the regime.
Among the major economies, the United States ranks 15th, Germany 20th, Japan 22nd, and Canada 13th, while the United Kingdom ranks 32nd. France is named the least competitive system in the OECD — the report attributes this, in particular, to the high aggregate corporate income tax rate (36.13% including surcharges) and a set of separate property taxes.
Changes from last year are noted separately: Canada rose from 14th to 13th place; The Czech Republic fell from 9th to 10th place; France fell from 36th to 38th place due to the introduction of a temporary income tax surcharge for companies with high revenues; Germany improved its position from 21st to 20th place.
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