🇨🇦 Canada
North America · OECD member · ISORA participant · ITTI survey participant
Canada implements statutory controlled foreign company rules and interest limitation rules. The country does not apply citizenship-based taxation. Tax revenue accounted for 33.2% of GDP in 2022.Auto-generated summary of the verified data below; every fact traces to a source on this page.
33.2%
tax-to-GDP, general govt (2022, OECD)
9/11
enforcement powers assessed
Where the tax bite lands (2022)
Tax revenue by category, % of GDP, general government — OECD Revenue Statistics (Global).
Who collects it (2022)
| Level of government | % of GDP |
|---|---|
| Central government | 13.8% |
| State/regional government | 13.2% |
| Social security funds | 3.3% |
| State/regional government | 2.9% |
Tax-to-GDP over time
| 2000 | 2010 | 2019 | 2022 |
|---|---|---|---|
| 34.7% | 31.0% | 33.1% | 33.2% |
General government, OECD Revenue Statistics (Global).
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | Federal top rate: 33%. Provincial/territorial top rates range from 11.5% to 21.8%. |
| Headline CIT rate | Federal CIT: 15%. Provincial and territorial CITs range from 8% to 15% and are not deductible for federal CIT purposes. |
| Standard VAT rate | Combined federal and provincial/territorial sales taxes range from 5% to 15%. |
| Headline individual capital gains tax rate | Half of a capital gain constitutes a taxable capital gain, which is included in the individual's income and taxed at ordinary rates. |
| Headline corporate capital gains tax rate | Half of a capital gain constitutes a taxable capital gain, which is included in the corporation's income and taxed at ordinary rates. |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: NA; Non-resident: 25 / 25 / 25, may be reduced by treaty and to 0% for most interest paid to arm's-length non-residents. |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | NA |
| Headline gift tax rate | NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement in numbers — as reported by the authority
Figures exactly as written in the authority’s own annual report or official release, each with its sentence. Definitions differ between authorities, so these are never ranked across countries.
Total revenue collected (2023-24): $662,657 million — scope as stated in the sentence below
“For the fiscal year 2023–24, total administered revenues amounted to $662,657 million.”
Source: Canada Revenue Agency 2023–24 Departmental Results ReportOfficial source · quote machine-verified 2026-08-22
Additional tax assessed / notified (2023–24): $1.8 billion — scope as stated in the sentence below
“The activities of these programs included the completion of over 700 audits, resulting in a total of $1.8 billion in fiscal impact.”
Source: Canada Revenue Agency 2023–24 Departmental Results ReportOfficial source · quote machine-verified 2026-08-22
Audits / examinations completed (2023–24): over 700 — scope as stated in the sentence below
“The activities of these programs included the completion of over 700 audits, resulting in a total of $1.8 billion in fiscal impact.”
Source: Canada Revenue Agency 2023–24 Departmental Results ReportOfficial source · quote machine-verified 2026-08-22
Audit staff (FTE) (2023–24): 43,866 — scope as stated in the sentence below
“Tax 40,132 44,348 43,866”
Source: Canada Revenue Agency 2023–24 Departmental Results ReportOfficial source · quote machine-verified 2026-08-22
Convictions (2023–24): 13 — scope as stated in the sentence below
“As part of the CRA’s ongoing fight against criminal tax evasion in fiscal year 2023–24, 13 taxpayers were convicted for evading a total of $13.5 million in federal tax, and 9 new cases which included 14 taxpayers, were referred to the PPSC for possible criminal prosecution.”
Source: Canada Revenue Agency 2023–24 Departmental Results ReportOfficial source · quote machine-verified 2026-08-22
Tax debt collected (2023–24): $1.27 billion — scope as stated in the sentence below
“As a result of a Government of Canada investment, resolved an additional $1.27 billion in debt during this reporting period, which exceeded the target of $1.2 billion.”
Source: Canada Revenue Agency 2023–24 Departmental Results ReportOfficial source · quote machine-verified 2026-08-22
Enforcement powers
Social media & open-web monitoring Not yet assessed
Not yet assessed — no claim made.
AI & machine-learning risk scoring Yes — documented practice
Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
“Survey question "Administration uses artificial intelligence" — answer: Yes”
Source: OECD Inventory of Tax Technology InitiativesOECD / IMF survey data · derived from the administration’s own survey answer
Automated bulk data matching Yes — documented practice
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Digital platform reporting Yes — statutory power
Part XX of the Income Tax Act (in force 2024, based on the OECD model rules) requires digital platform operators to collect, verify and report seller information to the CRA annually.
“This information needs to be verified and reported to the Canada Revenue Agency (CRA) annually”
Source: Canada Revenue Agency — Reporting Rules for Digital PlatformsOfficial source · quote machine-verified 2026-08-25
Crypto-asset reporting Partial / committed
Canada is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027.
“we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027”
Source: Joint statement — Collective engagement to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
Exit tax on individuals Yes — statutory power
Leaving Canada triggers a deemed disposition of most property at fair market value — the departure tax.
“and you may have to report a capital gain (also known as departure tax)”
Source: Canada Revenue Agency — Leaving Canada (emigrants)Official source · quote machine-verified 2026-08-25
Citizenship-based taxation No — power absent
Canada taxes worldwide income only while an individual is resident in Canada.
“Individuals resident in Canada for only part of a year are taxable in Canada on worldwide income only for the period during which they were resident.”
Source: PwC Worldwide Tax Summaries — CanadaProfessional / legal analysis · quote machine-verified 2026-08-25
Controlled foreign company (CFC) rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Interest limitation rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 2" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Country-by-country reporting Not yet assessed
Not yet assessed — no claim made.
Public naming of non-compliant taxpayers Yes — statutory power
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure" — value: Yes”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Anti-avoidance regime detail (OECD Corporate Tax Statistics)
OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation, CbCR and IP-regime rules.
CFC rules — 12 data points
| Is there a controlled foreign company rule in place? · Regime 1 | Yes |
| Is there a controlled foreign company rule in place? · Not applicable | Yes |
| Controlled foreign company rule · Regime 1 | Generally, a CFC is a foreign affiliate that is legally controlled by the Canadian shareholder, or that would be controlled by the shareholder if the shareholder owned all of the shares of the foreign corporation that are owned by the taxpayer, persons that do not deal at arm's length with the taxpayer, and any other four Canadian residents. A foreign affiliate of a Canadian taxpayer is a non-resi… |
| Controlled foreign company rule · Not applicable | Generally, a CFC is a "foreign affiliate" that is legally controlled by the Canadian shareholder, or that would be controlled by the shareholder if the shareholder owned all of the shares of the foreign corporation that are owned by the taxpayer, persons that do not deal at arm's length with the taxpayer, and any other four Canadian residents. A "foreign affiliate" of a Canadian taxpayer is a non-… |
| Significant controlled foreign company exemption and exclusion requirements · Regime 1 | There are exemptions for passive income that would otherwise be included in CFC income, which, in general terms, apply where a CFC’s passive income is closely linked to an active business of another non-resident corporation in which the Canadian taxpayer has a significant interest. In order to qualify for one of these exemptions, the link between the passive income and the active business must be … |
| Significant controlled foreign company exemption and exclusion requirements · Not applicable | There are no tax rate exemptions or exclusion entities/jurisdictions. There is a de minimis of $5,000 of FAPI annually. |
| Controlled foreign company income · Not applicable | CFC income is defined as "foreign accrual property income" (FAPI) under the Canadian Income Tax Act (Act). In the most general terms, FAPI includes income from property such as interest, dividends, rents, royalties or any similar returns or substitutes (as well as income from singular ventures). Capital gains from the disposition of non-"excluded property" i.e. property not connected to an active … |
| Substantial activity requirements description · Not applicable | Income from an "investment business" (i.e., income from property, including interest, dividends, rents, royalties or similar returns, income from the insurance or reinsurance of risks, income from factoring trade accounts receivable, or profits from disposing of investment property) is excluded from FAPI if (i) the business is conducted principally with arm's length persons, (ii) the business is c… |
| Substantial activity requirements · Regime 1 | There are no general exemptions based on whether the CFC is undertaking substantial activities. However, there are substance-based exceptions from certain specific rules in Canada's CFC regime that otherwise include a CFC's active business income in its CFC income. Very generally, if a CFC carries on an active business the principal purpose of which is to earn income that is of a type that… |
| Substantial activity requirements · Not applicable | Yes |
| Year of introduction of the controlled foreign company rule · Regime 1 | 1976 |
| Year of introduction of the controlled foreign company rule · Not applicable | 1972, significantly amended in the 1990s. |
Interest limitation — 76 data points
| Number of years allowed under carry forward/back. · Regime 1 | Denied interest expense may be carried forward indefinitely. Unused interest capacity may be carried forward for 3 years. |
| Number of years allowed under carry forward/back. · Rule 1 | Denied interest expense may be carried forward indefinitely. Unused interest capacity may be carried forward for 3 years. |
| Do any loss carry-back or carry-forward provisions apply? · Regime 1 | Yes |
| Do any loss carry-back or carry-forward provisions apply? · Regime 2 | No |
| Do any loss carry-back or carry-forward provisions apply? · Rule 1 | Yes |
| Do any loss carry-back or carry-forward provisions apply? · Rule 2 | No |
| Is a de minimis threshold present? · Regime 1 | Yes. The rules provide an exemption for small Canadian businesses, groups with aggregate net IFE of $1 million or less, and groups with only de minimis foreign activities/income. |
| Is a de minimis threshold present? · Regime 2 | No |
| Is a de minimis threshold present? · Rule 1 | Yes. The rules provide an exemption for small Canadian businesses, groups with aggregate net IFE of $1 million or less, and groups with only de minimis foreign activities/income. |
| Is a de minimis threshold present? · Rule 2 | None |
| Any other exclusions? · Regime 1 | No |
| Any other exclusions? · Regime 2 | No |
| Any other exclusions? · Rule 1 | No |
| Any other exclusions? · Rule 2 | Yes |
| Exclusions based on payer characteristics? · Regime 1 | Yes |
| Exclusions based on payer characteristics? · Regime 2 | No |
| Exclusions based on payer characteristics? · Rule 1 | Yes |
| Exclusions based on payer characteristics? · Rule 2 | No |
| Exclusions based on payment characteristics? · Regime 1 | Yes |
| Exclusions based on payment characteristics? · Regime 2 | No |
| Exclusions based on payment characteristics? · Rule 1 | Yes |
| Exclusions based on payment characteristics? · Rule 2 | No |
| Exclusions based on recipient characteristics? · Regime 1 | No |
| Exclusions based on recipient characteristics? · Regime 2 | Yes |
| Exclusions based on recipient characteristics? · Rule 1 | No |
| Exclusions based on recipient characteristics? · Rule 2 | Yes |
| Financial accounting measure applied to rule · Regime 1 | interest-to-EBITDA (where EBITDA is determined based on adjusted taxable income) |
| Financial accounting measure applied to rule · Regime 2 | Debt-to-equity |
| Financial accounting measure applied to rule · Rule 1 | interest-to-EBITDA (where EBITDA is determined based on adjusted taxable income) |
| Financial accounting measure applied to rule · Rule 2 | Debt-to-equity |
| Description of group ratio rule · Regime 1 | Where a consolidated group demonstrates that its net third party interest expense exceeds the fixed ratio, the Canadian group members can determine their deductible interest and financing expenses based on the consolidated group's accounting interest-to-EBITDA ratio multiplied by the adjusted taxable income of the Canadian group members. The deductible amount is then allocated among those Canadian… |
| Description of group ratio rule · Rule 1 | Where a consolidated group demonstrates that its net third party interest expense exceeds the fixed ratio, the Canadian group members can determine their deductible interest and financing expenses based on the consolidated group's accounting interest-to-EBITDA ratio multiplied by the adjusted taxable income of the Canadian group members. The deductible amount is then allocated among those Canadian… |
| Is there a group ratio rule or similar type of rule in place? · Regime 1 | Yes |
| Is there a group ratio rule or similar type of rule in place? · Regime 2 | No |
| Is there a group ratio rule or similar type of rule in place? · Rule 1 | Yes |
| Is there a group ratio rule or similar type of rule in place? · Rule 2 | No |
| Is there an interest limitation rule in place? · Regime 1 | Yes |
| Is there an interest limitation rule in place? · Regime 2 | Yes |
| Is there an interest limitation rule in place? · Rule 1 | Yes |
| Is there an interest limitation rule in place? · Rule 2 | Yes |
| Can interest be recharacterised as a dividend? · Regime 1 | No |
| Can interest be recharacterised as a dividend? · Regime 2 | Yes |
| Can interest be recharacterised as a dividend? · Rule 1 | No |
| Can interest be recharacterised as a dividend? · Rule 2 | Yes |
| Is the rule is applicable to net or gross interest expensing? · Regime 1 | Net interest and financing expenses |
| Is the rule is applicable to net or gross interest expensing? · Regime 2 | Gross interest expense |
| Is the rule is applicable to net or gross interest expensing? · Rule 1 | Net interest and financing expenses |
| Is the rule is applicable to net or gross interest expensing? · Rule 2 | Gross interest expense |
| Is the rule applicable to related party debt? · Regime 1 | No |
| Is the rule applicable to related party debt? · Regime 2 | No |
| Is the rule applicable to related party debt? · Rule 1 | No |
| Is the rule applicable to related party debt? · Rule 2 | No |
| Description of interest limitation rule · Regime 1 | The "excessive interest and financing expenses limitation" (EIFEL) rules adopt an earnings-stripping approach that restricts a taxpayer's, or group's, deductions for interest and financing expenses (IFE) to 30% of that taxpayer's or group's earnings before interest, taxes, depreciation and amortisation. The rules provide an exemption for small Canadian businesses, groups with aggregate net IFE of … |
| Description of interest limitation rule · Regime 2 | Canada's thin capitalization rules prevent erosion of the Canadian tax base by restricting the extent to which a corporation may deduct interest paid or payable to certain non-residents who hold, or who do not deal at arm's length with persons who hold, a 25% interest in the corporation. The rules deny the interest deduction to the extent the taxpayer exceeds the thin capitalization limit. The den… |
| Description of interest limitation rule · Rule 1 | The "excessive interest and financing expenses limitation" (EIFEL) rules adopt an earnings-stripping approach that restricts a taxpayer's, or group's, deductions for interest and financing expenses (IFE) to 30% of that taxpayer's or group's earnings before interest, taxes, depreciation and amortisation. The rules provide an exemption for small Canadian businesses, groups with aggregate net IFE of … |
| Description of interest limitation rule · Rule 2 | Canada's thin capitalization rules prevent erosion of the Canadian tax base by restricting the extent to which a corporation may deduct interest paid or payable to certain non-residents who hold, or who do not deal at arm's length with persons who hold, a 25% interest in the corporation. The rules deny the interest deduction to the extent the taxpayer exceeds the thin capitalization limit. The den… |
| Type of interest limitation rule · Regime 1 | Fixed ratio rule |
| Type of interest limitation rule · Regime 2 | Thin capitalization |
| Type of interest limitation rule · Rule 1 | Fixed ratio rule |
| Type of interest limitation rule · Rule 2 | Thin capitalization |
| Financial ratio referenced · Regime 1 | 30% for tax years starting on or after January 1, 2024; 40% for tax years starting on or after October 1, 2023, and before January 1, 2024 |
| Financial ratio referenced · Regime 2 | 1.5:1 |
| Financial ratio referenced · Rule 1 | 30% for tax years starting on or after January 1, 2024; 40% for tax years starting on or after October 1, 2023, and before January 1, 2024 |
| Financial ratio referenced · Rule 2 | 1.5:1 |
| Is the rule is applicable to third party debt? · Regime 1 | Yes |
| Is the rule is applicable to third party debt? · Regime 2 | No |
| Is the rule is applicable to third party debt? · Rule 1 | Yes |
| Is the rule is applicable to third party debt? · Rule 2 | No |
| Description of targeted rules · Regime 1 | Subsection 18.2(9) prevents the manipulation of a taxpayer's status (as an eligible group entity, financial institution group entity or financial holding corporation) in order to receive a tax benefit. Subsection 18.2(13) targets transactions that artificially inflate interest and financing revenues or understate interest and financing expenses. Subsection 18.2(14) prevents certain transactions th… |
| Description of targeted rules · Rule 1 | Subsection 18.2(9) prevents the manipulation of a taxpayer’s status (as an eligible group entity, financial institution group entity or financial holding corporation) in order to receive a benefit under the ILR. Subsection 18.2(13) targets transactions that artificially inflate interest and financing revenues or understate interest and financing expenses. Subsection 18.2(14) prevents certain trans… |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 1 | Yes |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 2 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 1 | Yes |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 2 | No |
| Year of introduction of the interest limitation rule · Rule 1 | 2023 |
| Year of introduction of the interest limitation rule · Rule 2 | 1971 |
Country-by-country reporting — 4 data points
| Is there a country-by-country reporting law in place? | Yes |
| Deadline by which filings must be submitted | 12 months |
| Reports are required for MNEs with annual revenues above | EUR 750 million |
| Headquarter jurisidiction filing required from | 01-Jan-16 |
Effective corporate tax rates
| Measure | Year | Rate |
|---|---|---|
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 23.2% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 13.0% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 19.8% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 24.5% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 17.3% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 22.4% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 23.4% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 23.9% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 27.1% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 21.9% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 23.2% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 23.5% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 23.9% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 25.5% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 23.0% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 23.6% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 18.0% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 21.6% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 42.7% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 8.6% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 16.9% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 12.8% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 16.1% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 30.4% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 8.3% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 13.1% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 4.9% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 5.0% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 5.9% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 4.5% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 4.8% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 3.4% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 3.5% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 3.9% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 3.2% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 3.4% |
OECD Corporate Tax Statistics, baseline scenario.
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Percentage of tax returns - Electronic, not prefilled - CIT | 2024 | 94.07670822082308 |
| Percentage of tax returns - Electronic, not prefilled - PIT | 2024 | 93.27440075385837 |
| Percentage of tax returns - Electronic, not prefilled - VAT | 2024 | 96.13498929794001 |
| Population per FTE | 2024 | 747.5755748687308 |
| Labor force per FTE | 2024 | 414.0430200977729 |
| Corporate taxpayers per FTE in LTO/P | 2024 | 17.27941176470588 |
| Active taxpayers on PIT register as percentage of Population | 2024 | 78.41866952182127 |
| Active taxpayers on PIT register as percentage of Labor Force | 2024 | 141.5888666215723 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2024 | 67.90817096512765 |
| CIT arrears as percentage of CIT collected | 2024 | 26.62202100308676 |
| PIT arrears as percentage of PIT collected | 2024 | 11.99794327296813 |
| PAYE arrears as percentage of PIT collected | 2024 | 2.519283564756347 |
| VAT arrears as percentage of VAT collected | 2024 | 28.94780132626265 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2021 | 0 |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2024 | 3.816286323001624 |
| Audit hit rate | 2024 | 54.3321831341525 |
| Percentage of tax returns - Electronic, not prefilled - PAYE | 2024 | 91.89629121380447 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, not modified by taxpayer - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PAYE | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PAYE | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - VAT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - VAT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - PAYE | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - VAT | 2024 | 0 |
| Availability of specific powers in legislation / regulation to assist in collecting tax arrears | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Common administrative penalty framework for non-disclosure across the major tax types | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Penalties imposed generally take account of taxpayers' culpability (i.e. degree of blame) | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to remit / reduce penalties in appropriate circumstances | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure | 2022 | 1 |
| On-time filing rate % - CIT | 2024 | 78.05742184166886 |
| On-time filing rate % - PIT | 2024 | 93.01104055563644 |
| On-time filing rate % - VAT | 2024 | 66.03193795059458 |
| On-time filing rate % - PAYE | 2024 | 92.36566287410339 |
| Administration pre-fills PIT returns or assessments | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Other income | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Wages and salaries | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Pension | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Interest | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Dividends | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Capital gains/losses | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Taxpayer personal information | 2019 | — |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: School and university fees | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Pension/retirement contributions and savings | 2024 | 1 |
| Administration conducts random audits | 2022 | 1 |
| E-filing mandatory - CIT | 2022 | 1 |
| E-filing mandatory - PIT | 2022 | 0 |
| E-filing mandatory - Employer Withholdings | 2022 | 0 |
| E-filing mandatory - VAT | 2022 | 0 |
| E-payment mandatory - CIT | 2022 | 0 |
| E-payment mandatory - PIT | 2022 | 0 |
| E-payment mandatory - Employer Withholdings | 2022 | 0 |
| E-payment mandatory - VAT | 2022 | 0 |
| Employers withholding taxes on behalf of salaried employees | 2024 | 1 |
| Percentage of payments received electronically-By number of payments | 2024 | 92 |
| Percentage of payments received electronically-By value of payments | 2024 | 93 |
| Cooperative compliance approach exists for -Large taxpayers | 2024 | 0 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2024 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2024 | 0 |
| Most employees that have tax deducted through direct withholding required to file a return | 2024 | 1 |
| Administration receives data from devices that register transactions | 2024 | 0 |
| Administration uses electronic compliance checks as part of returns filing process | 2024 | 1 |
| Administration has specialized audit staff for international tax issues | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Customs data | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from stock exchanges | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from the Social Security Agency | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from online (internet-based) vendors | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from Utilities | 2022 | 0 |
| Administration checks the quality of data reported by third parties on a systematic basis | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data on property ownership and sales | 2022 | 0 |
| Administration undertakes fully automated compliance checks based on data matching/analysis | 2022 | 1 |
| Administration undertakes fully automated compliance checks - compliance issues automatically communicated to taxpayer | 2022 | 1 |
| Administration measures the effectiveness of any compliance interventions undertaken | 2022 | 1 |
| Administration has standards for auditor productivity | 2022 | 1 |
Tax technology survey answers (OECD ITTI)
| Question | Answer |
|---|---|
| Personal income tax returns are automatically prefilled with income information | Yes |
| Administration requires individuals to use an approved digital identity to access secure digital services | Yes |
| Administration requires businesses to use an approved digital identity to access secure digital services | Yes |
| Administration automatically prefills personal income tax returns with data that it has collected | Yes |
| Administration automatically prefills corporate income tax returns with data that it has collected | No |
| Administration automatically prefills value added tax returns with data that it has collected | No |
| For certain personal income taxpayers, the administration prefills tax returns with all necessary data so that they do not need to change the return | No |
| Digital identities provided for individuals are interoperable (if several bodies can provide a digital identity) | No |
| Digital identities for businesses are interoperable (if several bodies can provide a digital identity) | No |
| Approved digital identity offered by the administration for businesses can also be used to access secure digital services from another government body | No |
| Approved digital identity offered by the administration for businesses can also be used to access secure digital services from a private sector body | No |
| Approved digital identity offered by the administration for individuals can also be used to access secure digital services from another government body | No |
| Approved digital identity offered by the administration for individuals can also be used to access secure digital services from a private sector body | No |
| Estimated percentage of the individual taxpayer population that uses an approved digital identity to access secure digital services offered by the administration | 41-60% |
| Estimated percentage of the business taxpayer population that uses an approved digital identity to access secure digital services offered by the administration | 21-40% |
| Online marketplaces (incl. sharing and gig economy) | No |
| Other online platforms, e.g. stock trading, currencies (incl. crypto). | No |
| Taxpayer accounting systems | No |
| E-invoicing systems | No |
| Online cash registers | No |
| Other government entities | Yes |
| Private entities such as banks and insurance companies | No |
| Other jurisdictions (beyond data received under CRS, FATCA and DAC) | No |
| Administration has a comprehensive data management strategy | Yes |
| Administration assesses data quality of reported data | Yes |
| Administration has in place a data ethics framework | Yes |
| Administration controls user data access and security | Yes |
| Administration automatically detects unauthorised access | Yes |
| Administration employs a Data Privacy Officer | Yes |
| Administration has a cyber security unit | Yes |
| Administration hires external parties to test the security of its systems | Yes |
| Administration uses artificial intelligence as part of the data governance process | No |
| Administration has big data capabilities with the necessary people, skills and infrastructure | Yes |
| Administration uses an enterprise-wide Business Intelligence and Visualisation tool | Yes |
| Administration uses analytics for real-time tax fraud detection and prevention | No |
| Underlying digital identity solution for individuals is built upon an existing domestic identity system or completely new | Completely new system |
| Underlying digital identity solution for businesses is built upon an existing domestic identity system or completely new | Completely new system |
| Cloud storage | Yes |
| Robotic process automation | Yes |
| Artificial intelligence | Yes |
| Machine learning | Yes |
| Network analysis | Yes |
| DataOps approach | No |
| Automated provision of personalised information to stakeholders | No |
| Virtual assistants | No |
| Risk assessment processes | Yes |
| Detection of tax evasion and fraud | Yes |
| Assistance of tax officials in making administrative decisions | Yes |
| Making recommendations for actions | Yes |
| Making of final administrative decisions | No |
| Dispute resolution | No |
| To ensure the integrity of tax administration systems / processes | No |
| Other use cases | No |
| Administration reviews artificial intelligence source code | No |
| Administration reviews artificial intelligence input information | No |
| Administration probes and tests artificial intelligence responses | No |
| Administration monitors artificial intelligence outputs | Yes |
| Administration takes other approaches | Yes |
| Third party reviews artificial intelligence source code | No |
| Third party reviews artificial intelligence input information | No |
| Third party probes and tests artificial intelligence responses | No |
| Third party monitors artificial intelligence outputs | No |
| Third party takes other approaches | No |
| Industry, international or other framework was adopted for the development of the digital identity solution for individuals | Yes, for the whole digital identity solution |
| Industry, international or other framework was adopted for the development of the digital identity solution for businesses | Yes, for the whole digital identity solution |
| Digital identity solution for individuals can connect with foreign identity systems | No |
| Digital identity solution for businesses can connect with foreign identity systems | No |
| Digital identity for individuals created automatically or on request | On request |
| Digital identity for businesses created automatically or on request | On request |
| Meeting needed to finalise the process of receiving a digital identity for individuals | No |
| Meeting needed to finalise the process of receiving a digital identity for businesses | No |
| Individuals without ID-documents or birth certificates can receive a digital identity for the use of tax purpose | No |
| Authentication method applied to verify the digital identity when used online | Yes |
| Use of emerging and innovative technologies or solutions with respect to the main digital identity used by taxpayers | Yes |
| Administration offers online service for registering for tax (CIT) | Yes |
| Administration offers online service for registering for tax (PIT) | Yes |
| Administration offers online service for registering for tax (VAT) | Yes |
| Administration offers online service for filing tax returns (CIT) | Yes |
| Administration offers online service for filing tax returns (PIT) | Yes |
| Administration offers online service for filing tax returns (VAT) | Yes |
| Administration offers online service for making tax payments (CIT) | Yes |
| Administration offers online service for making tax payments (PIT) | Yes |
| Administration offers online service for making tax payments (VAT) | Yes |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (CIT) | No |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (PIT) | No |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (VAT) | No |
| Administration offers online service for asking for tax payment arrangements (CIT) | Yes |
| Administration offers online service for asking for tax payment arrangements (PIT) | Yes |
| Administration offers online service for asking for tax payment arrangements (VAT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (CIT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (PIT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (VAT) | Yes |
| Administration offers online service for filing tax related objections (CIT) | Yes |
| Administration offers online service for filing tax related objections (PIT) | Yes |
| Administration offers online service for filing tax related objections (VAT) | Yes |
| Administration offers online service for dealing with correspondence (CIT) | Yes |
| Administration offers online service for dealing with correspondence (PIT) | Yes |
| Administration offers online service for dealing with correspondence (VAT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (CIT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (PIT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (VAT) | Yes |
| Administration offers specific approaches to those that do not have online access | Yes |
| Administration offers facility for taxpayers to interact with virtual assistants, such as chatbots | Yes |
| Administration uses artificial intelligence during interactions with taxpayers (other than virtual assistants) | No |
| Administration offers services that follow a set of pre-programmed and automated service responses during interactions with taxpayers (other than virtual assistants) | No |
| Administration makes a library of APIs publicly available for third party use | Yes |
| Administration has an enterprise data management (governance) system that allows taxpayer information be viewed across the administration | Yes |
| Administration uses big data for analytical purposes | Yes |
| Administration uses artificial intelligence / machine learning as part of the big data analysis | Yes |
| Administration uses artificial intelligence | Yes |
| Limitations exist on the use of artificial intelligence | Yes |
| Administration has an ethical framework for the application of artifical intelligence | Yes |
| Administration uses Distributed Ledger Technology, e.g. blockchain, in its taxation processes | Yes |
| Re-validating the digital identity | Yes |
| Types of technologies or solutions used: Artificial intelligence | Yes |
| Virtual assistant(s) follows a set of pre-programmed rules during interactions with taxpayers | Yes |
| Virtual assistant(s) uses artificial intelligence to personalise interactions with taxpayers | Yes |
| Use of big data to: Improve compliance | Yes |
| Use of big data to: Identify trends | Yes |