🇬🇧 United Kingdom
Europe & Central Asia · OECD member · ISORA participant · ITTI survey participant
The United Kingdom enforces statutory reporting requirements for digital platforms and crypto-assets, alongside statutory controlled foreign company and interest limitation rules. The country applies a partial exit tax on individuals and does not practice citizenship-based taxation. In 2022, tax revenue accounted for 35.3% of GDP.Auto-generated summary of the verified data below; every fact traces to a source on this page.
35.3%
tax-to-GDP, general govt (2022, OECD)
10/11
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 | 26.5% |
| Social security funds | 7.1% |
| State/regional government | 1.7% |
Tax-to-GDP over time
| 2000 | 2010 | 2019 | 2022 |
|---|---|---|---|
| 32.6% | 32.0% | 32.5% | 35.3% |
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 | 45 (different rates apply to dividend income; Scottish residents are subject to different rates on all types of income; see the UK Individual tax summary for full details) |
| Headline CIT rate | 25 |
| Standard VAT rate | 20 |
| Headline individual capital gains tax rate | 18% (basic rate) / 24% (higher rate); Certain assets are subject to different CGT rates. See the UK Individual tax summary for capital gain rates. |
| Headline corporate capital gains tax rate | Capital gains are subject to the normal corporation tax rate. |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: 0 / 20 / 20; Non-resident: 0 / 20 / 20 |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | The standard inheritance tax rate is 40%. It’s only charged on the part of one's estate that’s above the nil rate band (currently GBP325,000). See the UK Individual tax summary for more information. |
| Headline gift tax rate | There is no specific gift tax in the UK. Instead, gifts made to individuals are subject to inheritance tax at rates up to 40% if the donor dies within seven years of making the gift. Gifts to any other entities (e.g. to trusts) can attract an immediate 20% IHT charge with a further charge if the individual dies within seven years of the gift. 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 (2024 to 2025): £875.9bn — scope as stated in the sentence below
“£875.9bn total tax revenues - 3.9% increase on 2023 to 2024”
Source: HMRC annual report and accounts 2024 to 2025 — executive summaryOfficial source · quote machine-verified 2026-08-25
Compliance yield / amounts recovered (2024 to 2025): £48.0 billion — scope as stated in the sentence below
“protected £48.0 billion from fraud and other forms of non-compliance - while providing crucial financial support to people and businesses across the country”
Source: HMRC annual report and accounts 2024 to 2025 — executive summaryOfficial source · quote machine-verified 2026-08-25
Prosecutions (2024 to 2025): 310 — scope as stated in the sentence below
“310 prosecutions brought as a result of our criminal investigations, securing 281 convictions with a 91% success rate in court”
Source: HMRC annual report and accounts 2024 to 2025 — executive summaryOfficial source · quote machine-verified 2026-08-25
Convictions (2024 to 2025): 281 — scope as stated in the sentence below
“310 prosecutions brought as a result of our criminal investigations, securing 281 convictions with a 91% success rate in court”
Source: HMRC annual report and accounts 2024 to 2025 — executive summaryOfficial source · quote machine-verified 2026-08-25
Tax gap (% of theoretical liability) (2023 to 2024): 5.3% — scope as stated in the sentence below
“5.3% the tax gap in 2023 to 2024”
Source: HMRC annual report and accounts 2024 to 2025 — executive summaryOfficial source · quote machine-verified 2026-08-25
Tax gap (amount) (2023 to 2024): £48.0bn — scope as stated in the sentence below
“£48.0bn tax protected by tackling avoidance, evasion and error”
Source: HMRC annual report and accounts 2024 to 2025 — executive summaryOfficial source · quote machine-verified 2026-08-25
Enforcement powers
Social media & open-web monitoring Yes — documented practice
HMRC guidance states it may observe, monitor, record and retain internet data available to everyone — including public blog and social-network posts with no privacy settings applied.
“including blogs and social networking sites where no privacy settings have been applied”
Source: Pinsent Masons Out-Law — HMRC warns it will use social media to track down tax evadersProfessional / legal analysis · quote machine-verified 2026-08-25
AI & machine-learning risk scoring Yes — documented practice
HMRC publishes algorithmic tools under the UK Algorithmic Transparency Recording Standard, including a VAT Return Analysis Tool that flags anomalous values in a trader's VAT return history.
“This tool detects anomalous values within a trader's VAT Return history”
Source: UK Algorithmic Transparency Recording Standard — HMRC: VAT Return Analysis ToolOfficial source · quote machine-verified 2026-08-25
Automated bulk data matching No — power absent
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No”
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
UK digital platforms must collect, verify and report seller details to HMRC under the OECD model reporting rules.
“report details about sellers to HMRC”
Source: GOV.UK — Reporting rules for digital platformsOfficial source · quote machine-verified 2026-08-25
Crypto-asset reporting Yes — statutory power
UK cryptoasset service providers must collect and report user and transaction data to HMRC under CARF, with data collection from 1 January 2026.
“If you provide cryptoasset services in the UK, you must collect data and report it to”
Source: GOV.UK — Reporting cryptoasset user and transaction dataOfficial source · quote machine-verified 2026-08-25
Exit tax on individuals Partial / committed
No general exit charge on emigration, but gains realised during a period of temporary non-residence (5 years or less) are taxed in the year of return (HS278).
“Mr Smith will be chargeable on this gain in the tax year of return to sole UK residence (2024 to 2025) on the gain of £35,000.”
Source: GOV.UK — HS278 Temporary non-residents and Capital Gains TaxOfficial source · quote machine-verified 2026-08-25
Citizenship-based taxation No — power absent
UK tax on foreign income depends on tax residence, not citizenship.
“Whether you need to pay depends on if you're classed as 'resident' in the UK for tax.”
Source: GOV.UK — Tax on foreign incomeOfficial source · 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 1" — 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 No — power absent
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: No”
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 — 13 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 | A foreign company is a CFC when UK persons hold more than a 50% interest in that company, by reference to legal control, economic control, or accounting standards. A separate test applies to joint ventures. |
| Controlled foreign company rule · Not applicable | A foreign company is a CFC when UK persons, together with related persons in the UK or elsewhere, hold more than a 50% interest in that company, by reference to legal control, economic control, or accounting standards. A separate test applies to joint ventures. CFC income is computed on basis of UK corporate tax rules, with separate charging provisions for trading income, non-trade finance profits… |
| Significant controlled foreign company exemption and exclusion requirements · Regime 1 | Tax rate exemption - where the local tax paid is at least 75% of the tax that would have been paid in the UK. De minimis threshold - less than £50k profits in a 12 month period, or less than £500k profits so long as passive interest income does not exceed £50k in that period. Low profit margin exemption - where accounting profits are not more than 10% of relevant operating expenses. Excluded count… |
| Significant controlled foreign company exemption and exclusion requirements · Not applicable | Broadly speaking, a CFC charge arises in respect of any trading profits where 50% of the relevant SPFs in relation to an asset or risk which generate those profits are carried out in the UK. For trading finance profits (banking and insurance) a charge will arise where the CFC is overcapitalised with funds received from UK connected persons (UK group companies). For non-trade finance profits, a ch… |
| Controlled foreign company income · Not applicable | UK CFC regime covers both active and passive income. It does not apply to capital gains. Charging provisions cover the following categories - profits from UK activities ; non-trade finance profits ; trading finance profits ; profits from captive insurance ; profits from solo consolidation arrangements ; profits from qualifying loan relationships (certain related party financing arrangements) |
| Substantial activity requirements description · Not applicable | The SPF approach in relation to trading profits and non-trade finance profits effectively applies a test of substance or relevant activity at an asset or risk level, which can be seen as a measure of relevant economic substance and activity. For trading activity, where less than 50% of the profits relating to an asset or risk are attributable UK SPFs, such profits are exempt. For non-trade financ… |
| Substantial activity requirements · Regime 1 | The UK rules in relation to trading profits operate by reference to where the significant people functions (SPFs) that generate those profits are carried out, rather than by applying a generic test in relation to substantial activities. |
| Substantial activity requirements · Not applicable | Yes |
| Trigger rate for controlled foreign company rule · Not applicable | UK CFC rules contain a specific tax exemption which applies where the local tax paid by the CFC is at least 75% of the tax that would have been paid under the UK corporation tax rules. So this is not a triggering rate as such, but rather a requirement that the local tax paid by the CFC is at least 75% of the CIT it would have paid in the UK. |
| Year of introduction of the controlled foreign company rule · Regime 1 | 1984 new regime introduced in 2013 |
| Year of introduction of the controlled foreign company rule · Not applicable | Current rules were introduced in 2013, though the UK's first CFC rules were introduced in 1984 |
Interest limitation — 41 data points
| Number of years allowed under carry forward/back. · Regime 1 | Amounts of financing costs disallowed can be carried forward without a timelimit. Excess interest allowance can be carried forward, subject to a limit of 5 years. |
| Number of years allowed under carry forward/back. · Rule 1 | Amounts of financing costs disallowed can be carried forward without a timelimit. Excess interest allowance can be carried forward, subject to a limit of 5 years. |
| Do any loss carry-back or carry-forward provisions apply? · Regime 1 | Yes |
| Do any loss carry-back or carry-forward provisions apply? · Rule 1 | Yes |
| Is a de minimis threshold present? · Regime 1 | GBP 2 million per annum |
| Is a de minimis threshold present? · Rule 1 | GBP 2 million per annum |
| Any other exclusions? · Regime 1 | No |
| Any other exclusions? · Rule 1 | No |
| Exclusions based on payer characteristics? · Regime 1 | Yes |
| Exclusions based on payer characteristics? · Rule 1 | Yes |
| Exclusions based on payment characteristics? · Regime 1 | Yes |
| Exclusions based on payment characteristics? · Rule 1 | Yes |
| Exclusions based on recipient characteristics? · Regime 1 | Yes |
| Exclusions based on recipient characteristics? · Rule 1 | Yes |
| Financial accounting measure applied to rule · Regime 1 | Interest-to-EBITDA |
| Financial accounting measure applied to rule · Rule 1 | Interest-to-EBITDA |
| Description of group ratio rule · Regime 1 | The group ratio rule can be used by those groups who are highly leveraged with genuine third party debt. It allows the group to calculate its interest allowance based on its group ratio rather than using 30% of EBITDA under the fixed ratio rule. The group ratio is calculated as the ratio of the group's third party finance costs to EBITDA. The group ratio rule operates subject to a cap of 100%. |
| Description of group ratio rule · Rule 1 | The group ratio rule can be used by those groups who are highly leveraged with genuine third party debt. It allows the group to calculate its interest allowance based on its group ratio rather than using 30% of EBITDA under the fixed ratio rule. The group ratio is calculated as the ratio of the group's third party finance costs to EBITDA. The group ratio rule operates subject to a cap of 100%. |
| 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? · Rule 1 | Yes |
| Is there an interest limitation rule in place? · Regime 1 | Yes |
| Is there an interest limitation rule in place? · Rule 1 | Yes |
| Can interest be recharacterised as a dividend? · Regime 1 | No |
| Can interest be recharacterised as a dividend? · Rule 1 | No |
| Is the rule is applicable to net or gross interest expensing? · Regime 1 | Net interest expense |
| Is the rule is applicable to net or gross interest expensing? · Rule 1 | Net interest expense |
| Is the rule applicable to related party debt? · Regime 1 | Yes |
| Is the rule applicable to related party debt? · Rule 1 | Yes |
| Description of interest limitation rule · Regime 1 | The Corporate Interest Restriction limits the amount of interest and similar finance costs that a group of companies can deduct for the purposes of UK Corporation Tax to an amount that is commensurate with their activity in the UK. It applies when net interest expenses exceed 2 million annually. The restriction is calculated using either the fixed ratio rule or the group ratio rule. It also conta… |
| Description of interest limitation rule · Rule 1 | The Corporate Interest Restriction limits the amount of interest and similar finance costs that a group of companies can deduct for the purposes of UK Corporation Tax to an amount that is commensurate with their activity in the UK. It applies when net interest expenses exceed £2 million annually. The restriction is calculated using either the fixed ratio rule or the group ratio rule. It also conta… |
| Type of interest limitation rule · Regime 1 | Fixed ratio rule (with an option for a group ratio rule and with a public infrastructure rule) |
| Type of interest limitation rule · Rule 1 | Fixed ratio rule (with an option for a group ratio rule and with a public infrastructure rule) |
| Financial ratio referenced · Regime 1 | 30% of EBITDA |
| Financial ratio referenced · Rule 1 | 30% of EBITDA |
| Is the rule is applicable to third party debt? · Regime 1 | Yes |
| Is the rule is applicable to third party debt? · Rule 1 | Yes |
| Description of targeted rules · Regime 1 | The UK has an unallowable purpose rule (section 441 Corporation Tax Act 2009) which restricts tax relief for financing costs on loans where the loan has an unallowable purpose, to the extent that the financing cost is attributable to the unallowable purpose. Unallowable purpose means (i) an uncommercial purpose; (ii) for the purposes of activities that are outside the charge to UK corporation tax;… |
| Description of targeted rules · Rule 1 | The UK has an unallowable purpose rule (section 441 Corporation Tax Act 2009) which restricts tax relief for financing costs on loans where the loan has an unallowable purpose, to the extent that the financing cost is attributable to the unallowable purpose. Unallowable purpose means (i) an uncommercial purpose; (ii) for the purposes of activities that are outside the charge to UK corporation tax;… |
| 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? · Rule 1 | Yes |
| Year of introduction of the interest limitation rule · Rule 1 | 2017 |
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 |
IP regimes — 6 data points
| Further information · Regime 1 | The following IP assets can qualify for benefits under the Patent Box: A patent granted by the UK Intellectual Property Office (IPO) under the Patents Act 1977. A patent granted by the European Patent Office (EPO). A Patent that is granted under the law of a specified European Economic Area state. A right similar to a patent. These rights relate to human and veterinary medicines, plant breeding an… |
| Regime name · Regime 1 | Patent box |
| Status of the IP regime as determined by the OECD’s Forum on Harmful Tax Practices (FHTP). · Regime 1 | Not harmful (amended) |
| Asset types that can qualify for the IP regime · Regime 1 | Patents |
| Tax rate that would otherwise apply · Regime 1 | 19.00% |
| Reduced tax rate that applies under the IP regime · Regime 1 | 10.00% |
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 | 23.1% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 8.3% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 21.7% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 24.0% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 13.6% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 23.1% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 21.5% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 22.9% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 27.3% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 22.8% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 20.1% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 21.6% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 22.5% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 24.5% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 23.1% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 21.0% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 5.8% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 17.0% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 51.8% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 16.2% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | -5.8% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 3.1% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 11.5% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 28.8% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 16.3% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | -2.2% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 3.6% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 3.9% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 5.1% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 3.9% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 3.2% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 3.1% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 3.3% |
| 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 | 3.5% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 2.9% |
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 | 99.7794195842019 |
| Percentage of tax returns - Electronic, not prefilled - PIT | 2024 | 97.2911517033186 |
| Percentage of tax returns - Electronic, not prefilled - VAT | 2024 | 100 |
| Population per FTE | 2024 | 1203.637375247766 |
| Labor force per FTE | 2024 | 614.7812706471468 |
| Corporate taxpayers per FTE in LTO/P | 2024 | 0.7457165109034268 |
| Active taxpayers on PIT register as percentage of Population | 2024 | 54.89267038395978 |
| Active taxpayers on PIT register as percentage of Labor Force | 2024 | 107.4705311561312 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2024 | 80.53035456268059 |
| CIT arrears as percentage of CIT collected | 2024 | 7.606213169642857 |
| PIT arrears as percentage of PIT collected | 2024 | 3.817909853249476 |
| PAYE arrears as percentage of PIT collected | 2024 | 3.007135918937806 |
| VAT arrears as percentage of VAT collected | 2024 | 7.769177039274924 |
| 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 | 3.810621316231486 |
| Audit hit rate | 2024 | — |
| Percentage of tax returns - Electronic, not prefilled - PAYE | 2024 | — |
| 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 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PAYE | 2024 | — |
| 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 | — |
| 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 | 0 |
| On-time filing rate % - CIT | 2024 | 70.34234357965568 |
| On-time filing rate % - PIT | 2024 | 90.9586390161354 |
| On-time filing rate % - VAT | 2024 | 82.74760383386581 |
| On-time filing rate % - PAYE | 2024 | — |
| Administration pre-fills PIT returns or assessments | 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-Taxpayer personal information | 2024 | 1 |
| Administration conducts random audits | 2022 | 1 |
| E-filing mandatory - CIT | 2022 | 0 |
| E-filing mandatory - PIT | 2022 | 0 |
| E-filing mandatory - Employer Withholdings | 2022 | 1 |
| E-filing mandatory - VAT | 2022 | 1 |
| E-payment mandatory - CIT | 2022 | 0 |
| E-payment mandatory - PIT | 2022 | 0 |
| E-payment mandatory - Employer Withholdings | 2022 | 0 |
| E-payment mandatory - VAT | 2022 | 1 |
| Employers withholding taxes on behalf of salaried employees | 2024 | 1 |
| Percentage of payments received electronically-By number of payments | 2024 | 98.37 |
| Percentage of payments received electronically-By value of payments | 2024 | 99.68 |
| Cooperative compliance approach exists for -Large taxpayers | 2024 | 1 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2024 | 1 |
| Cooperative compliance approach exists for -Other taxpayers | 2024 | 1 |
| Most employees that have tax deducted through direct withholding required to file a return | 2024 | 0 |
| Administration receives data from devices that register transactions | 2024 | 1 |
| 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 | 1 |
| 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 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from online (internet-based) vendors | 2022 | 1 |
| 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 | 1 |
| Administration undertakes fully automated compliance checks based on data matching/analysis | 2022 | 0 |
| 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) | Yes |
| Digital identities for businesses are interoperable (if several bodies can provide a digital identity) | Yes |
| Approved digital identity offered by the administration for businesses can also be used to access secure digital services from another government body | Yes |
| 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 | Yes |
| 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 | 21-40% |
| Estimated percentage of the business taxpayer population that uses an approved digital identity to access secure digital services offered by the administration | 0-20% |
| 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 | No |
| Private entities such as banks and insurance companies | Yes |
| 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 | No |
| Administration uses analytics for real-time tax fraud detection and prevention | Yes |
| 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 | Yes |
| 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 | No |
| 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 | Yes |
| Administration reviews artificial intelligence input information | Yes |
| Administration probes and tests artificial intelligence responses | Yes |
| 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 | No |
| Industry, international or other framework was adopted for the development of the digital identity solution for businesses | No |
| 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 | Sometimes |
| Meeting needed to finalise the process of receiving a digital identity for businesses | Sometimes |
| Individuals without ID-documents or birth certificates can receive a digital identity for the use of tax purpose | Yes, via specific tax administration services |
| 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 | No |
| 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) | Yes |
| 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) | No |
| 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) | No |
| Administration offers online service for asking confidential enquiries in a secure environment (PIT) | No |
| Administration offers online service for asking confidential enquiries in a secure environment (VAT) | No |
| Administration offers online service for filing tax related objections (CIT) | No |
| 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) | Yes |
| 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 | No |
| Mobile app | Yes |
| Virtual assistant(s) follows a set of pre-programmed rules during interactions with taxpayers | Yes |
| Use of big data to: Improve compliance | Yes |
| Use of big data to: Identify trends | Yes |
| Use of big data to: Policy forecasting | Yes |
| Use of big data to: Revenue forecasting | Yes |
| Use of big data to: Provide new services | Yes |
| Use of big data to: Other purposes | Yes |