* indicates monthly or quarterly data series

Fiscal freedom index (0-100), 2023:

The average for 2023 based on 174 countries was 55 points. The highest value was in Micronesia: 100 points and the lowest value was in the Bahamas: 0 points. The indicator is available from 1995 to 2024. Below is a chart for all countries where data are available.

Measure: points; Source: The Heritage Foundation
Select indicator
* indicates monthly or quarterly data series


Countries Fiscal freedom, 2023 Global rank Available data
Micronesia 100 1 2009 - 2024
Turkmenistan 100 2 1998 - 2024
Azerbaijan 99 3 1996 - 2024
Russia 99 4 1995 - 2024
Denmark 97 5 1996 - 2024
Bosnia & Herz. 96 6 1998 - 2024
DR Congo 96 7 1995 - 2024
Eq. Guinea 96 8 1999 - 2024
Norway 96 9 1996 - 2024
Samoa 96 10 1996 - 2024
Sweden 96 11 1995 - 2024
Tonga 96 12 2009 - 2024
UA Emirates 96 13 1996 - 2024
Mauritania 95 14 1996 - 2024
Switzerland 95 15 1996 - 2024
Vanuatu 95 16 2009 - 2024
Belarus 94 17 1995 - 2024
Chad 94 18 1997 - 2024
South Korea 94 19 1995 - 2024
Taiwan 94 20 1995 - 2024
Qatar 93 21 1999 - 2024
Guinea 92 22 1995 - 2024
Nicaragua 92 23 1995 - 2024
Bulgaria 91 24 1995 - 2024
Gabon 91 25 1995 - 2024
Netherlands 91 26 1996 - 2024
Cambodia 90 27 1997 - 2024
Haiti 90 28 1995 - 2024
Kyrgyzstan 90 29 1998 - 2024
S.T.&Principe 90 30 2009 - 2024
Zimbabwe 90 31 1995 - 2024
Comoros 89 32 2009 - 2024
Djibouti 89 33 1997 - 2024
Estonia 89 34 1995 - 2024
Vietnam 89 35 1995 - 2024
Ireland 87 36 1995 - 2024
Solomon Isl. 87 37 2009 - 2024
Tajikistan 87 38 1998 - 2024
Tanzania 87 39 1995 - 2024
Guatemala 86 40 1995 - 2024
Angola 85 41 1995 - 2024
Uzbekistan 85 42 1998 - 2024
C.A. Republic 84 43 2002 - 2024
Honduras 84 44 1995 - 2024
Ethiopia 83 45 1995 - 2024
Germany 83 46 1995 - 2024
Jamaica 83 47 1995 - 2024
Kiribati 83 48 2009 - 2024
Cameroon 82 49 1995 - 2024
Madagascar 82 50 1995 - 2024
Moldova 82 51 1995 - 2024
Kuwait 81 52 1996 - 2024
Luxembourg 80 53 1996 - 2024
R. of Congo 80 54 1996 - 2024
Bhutan 79 55 2009 - 2024
Latvia 79 56 1996 - 2024
Poland 78 57 1995 - 2024
Singapore 78 58 1995 - 2024
Finland 77 59 1996 - 2024
Barbados 74 60 1996 - 2024
Benin 74 61 1996 - 2024
Czechia 74 62 1995 - 2024
Mexico 74 63 1995 - 2024
Serbia 74 64 2002 - 2024
Cyprus 73 65 1996 - 2024
Liberia 73 66 2009 - 2024
Uruguay 73 67 1995 - 2024
New Zealand 72 68 1996 - 2024
Armenia 71 69 1996 - 2024
Kazakhstan 71 70 1998 - 2024
Peru 71 71 1995 - 2024
Croatia 70 72 1996 - 2024
Gambia 70 73 1997 - 2024
Lesotho 70 74 1996 - 2024
Eritrea 69 75 2009 - 2024
Lithuania 69 76 1996 - 2024
Mali 69 77 1995 - 2024
Togo 69 78 1999 - 2024
Indonesia 67 79 1995 - 2024
Portugal 67 80 1995 - 2024
Ecuador 66 81 1995 - 2024
Mozambique 66 82 1995 - 2024
Ivory Coast 65 83 1995 - 2024
Malaysia 65 84 1995 - 2024
Thailand 65 85 1995 - 2024
Mongolia 64 86 1995 - 2024
Bangladesh 63 87 1995 - 2024
Turkey 63 88 1995 - 2024
Domin. Rep. 62 89 1995 - 2024
Slovakia 62 90 1995 - 2024
Belize 60 91 1995 - 2024
Slovenia 60 92 1996 - 2024
Iran 59 93 1996 - 2024
Nepal 59 94 1996 - 2024
Philippines 59 95 1995 - 2024
Albania 58 96 1995 - 2024
Dominica 57 97 2009 - 2024
Niger 56 98 1996 - 2024
Austria 55 99 1995 - 2024
Laos 55 100 1996 - 2024
Burkina Faso 52 101 1996 - 2024
North Macedonia 51 102 2002 - 2024
Swaziland 51 103 1995 - 2024
Nigeria 50 104 1995 - 2024
Montenegro 48 105 2002 - 2024
Paraguay 45 106 1995 - 2024
Chile 44 107 1995 - 2024
Lebanon 44 108 1996 - 2024
Malta 44 109 1995 - 2024
Georgia 43 110 1996 - 2024
St. Vincent & ... 43 111 2009 - 2024
Morocco 41 112 1995 - 2024
Saudi Arabia 41 113 1996 - 2024
Senegal 41 114 1996 - 2024
Sierra Leone 41 115 1995 - 2024
Burma 39 116 1996 - 2024
Burundi 39 117 1997 - 2024
Colombia 39 118 1995 - 2024
Guyana 39 119 1995 - 2024
Hungary 39 120 1995 - 2024
El Salvador 36 121 1995 - 2024
Argentina 34 122 1995 - 2024
Belgium 32 123 1996 - 2024
Canada 32 124 1995 - 2024
Israel 31 125 1995 - 2024
Iceland 29 126 1997 - 2024
Sudan 29 127 1995 - 2024
Papua N.G. 26 128 1996 - 2024
Australia 25 129 1995 - 2024
Uganda 23 130 1995 - 2024
Cape Verde 22 131 1996 - 2024
G.-Bissau 22 132 1999 - 2024
Brunei 20 133 2014 - 2024
France 20 134 1995 - 2024
Italy 20 135 1995 - 2024
Botswana 19 136 1995 - 2024
Panama 19 137 1995 - 2024
Greece 18 138 1995 - 2024
Japan 18 139 1995 - 2024
Costa Rica 17 140 1995 - 2024
Romania 15 141 1995 - 2024
Tunisia 14 142 1995 - 2024
Tr.&Tobago 13 143 1996 - 2024
Algeria 12 144 1995 - 2024
Malawi 12 145 1995 - 2024
Oman 12 146 1995 - 2024
Venezuela 12 147 1995 - 2024
Kenya 11 148 1995 - 2024
Pakistan 11 149 1995 - 2024
Rwanda 11 150 1997 - 2024
China 10 151 1995 - 2024
Namibia 10 152 1997 - 2024
Seychelles 9 153 2009 - 2024
Bolivia 7 154 1995 - 2024
Ghana 7 155 1995 - 2024
Spain 7 156 1995 - 2024
Fiji 6 157 1995 - 2024
India 6 158 1995 - 2024
South Africa 6 159 1995 - 2024
Egypt 4 160 1995 - 2024
Brazil 3 161 1995 - 2024
Jordan 3 162 1995 - 2024
Mauritius 3 163 1999 - 2024
Saint Lucia 3 164 2009 - 2024
UK 2 165 1995 - 2024
Bahamas 0 166 1995 - 2024
Bahrain 0 167 1995 - 2024
Cuba 0 168 1995 - 2024
Maldives 0 169 2009 - 2024
North Korea 0 170 1995 - 2024
Sri Lanka 0 171 1995 - 2024
Suriname 0 172 1996 - 2024
USA 0 173 1995 - 2024
Zambia 0 174 1995 - 2024



Definition: The Fiscal freedom index measures the tax burden imposed by government. It is composed of three quantitative factors: the top marginal tax rate on individual income, the top marginal tax rate on corporate income, and the total tax burden as a percentage of GDP.

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