🇺🇸 United States
North America · OECD member · ISORA participant · ITTI survey participant
The United States maintains statutory requirements for digital platform reporting, crypto-asset reporting, and exit taxes on individuals. Its tax framework also includes statutory rules for controlled foreign companies and interest limitations. In 2022, tax revenue accounted for 27.7% of GDP, and the country applies statutory citizenship-based taxation.Auto-generated summary of the verified data below; every fact traces to a source on this page.
27.7%
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 | 12.6% |
| Social security funds | 6.1% |
| State/regional government | 5.3% |
| State/regional government | 3.7% |
Tax-to-GDP over time
| 2000 | 2010 | 2019 | 2022 |
|---|---|---|---|
| 28.3% | 23.4% | 25.1% | 27.7% |
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 | 37 |
| Headline CIT rate | Federal CIT: 21%. State CITs range from 1% to 12% (although some states impose no CIT) and are deductible expenses for federal CIT purposes. |
| Standard VAT rate | NA |
| Headline individual capital gains tax rate | 20 |
| Headline corporate capital gains tax rate | 21 |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: NA; Non-resident: 30 / 30 / 30 |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | There is no inheritance tax. However, there is an estate tax with a top rate of 40%. |
| Headline gift tax rate | 40 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 (FY2025): $117.5 billion — scope as stated in the sentence below
“In Fiscal Year (FY) 2025, the IRS collected $117.5 billion in unpaid assessments on returns filed with additional tax due, netting $73.1 billion after credit transfers (Table 4-1).”
Source: IRS Criminal Investigation FY2025 annual report (news release)Official source · quote machine-verified 2026-08-22
Compliance yield / amounts recovered (FY2025): $98.1 million — scope as stated in the sentence below
“In FY 2025, taxpayers proposed 38,797 offers in compromise to settle existing tax liabilities for less than the full amount owed. The IRS accepted 5,464 offers, amounting to $98.1 million, during the year (Table 4 -1).”
Source: IRS Criminal Investigation FY2025 annual report (news release)Official source · quote machine-verified 2026-08-22
Additional tax assessed / notified (FY2025): $29.6 billion — scope as stated in the sentence below
“The IRS assessed $29.6 billion in additional taxes for returns not filed timely and collected $3.5 billion with delinquent returns (Table 4-1).”
Source: IRS Criminal Investigation FY2025 annual report (news release)Official source · quote machine-verified 2026-08-22
Additional tax assessed / notified (FY 2025): $26.8 billion — scope as stated in the sentence below
“In FY 2025, the IRS closed 497,621 tax return audits, resulting in $26.8 billion in recommended additional tax (Table 3 -2).”
Source: IRS Criminal Investigation FY2025 annual report (news release)Official source · quote machine-verified 2026-08-22
Audits / examinations completed (Tax Year 2023): 126,222 — scope as stated in the sentence below
“All returns, total211,253,861126,22245,484[6]10,8561,082,938”
Source: IRS Criminal Investigation FY2025 annual report (news release)Official source · quote machine-verified 2026-08-22
Audits / examinations completed (Tax Year 2016): 99,830 — scope as stated in the sentence below
“196,088,058882,10013,149[6]99,83024,876,243”
Source: IRS Data Book (current edition)Official source · quote machine-verified 2026-08-22
Audits / examinations completed (Tax Year 2015): 100,423 — scope as stated in the sentence below
“195,729,183966,1775,738[6]100,42333,057,181”
Source: IRS Data Book (current edition)Official source · quote machine-verified 2026-08-22
Audits / examinations completed (Fiscal Year 2025): 497,621 — scope as stated in the sentence below
“All returns, total497,62194,562403,05926,828,72619,099,6557,729,070”
Source: IRS Criminal Investigation FY2025 annual report (news release)Official source · quote machine-verified 2026-08-22
Audits / examinations completed (FY2025): 2,850 — scope as stated in the sentence below
“Investigations completed [5]2,8501,0851,195570”
Source: IRS Data Book (current edition)Official source · quote machine-verified 2026-08-22
Audits / examinations completed (FY 2025): 497,621 — scope as stated in the sentence below
“In FY 2025, the IRS closed 497,621 tax return audits, resulting in $26.8 billion in recommended additional tax (Table 3 -2).”
Source: IRS Criminal Investigation FY2025 annual report (news release)Official source · quote machine-verified 2026-08-22
Criminal investigations opened (FY2025): 2,792 — scope as stated in the sentence below
“Investigations initiated2,7929681,246578”
Source: IRS Criminal Investigation FY2025 annual report (news release)Official source · quote machine-verified 2026-08-22
Prosecutions (FY2025): 2,043 — scope as stated in the sentence below
“Referrals for prosecution2,043588949506”
Source: IRS Criminal Investigation FY2025 annual report (news release)Official source · quote machine-verified 2026-08-22
Prosecutions (FY 2025): 885K — scope as stated in the sentence below
“Referrals for prosecutionInvestigations completed without prosecution Paper 885K Other [1] 272.5M [1] Includes forms processed by the Social Security Administration.”
Source: IRS Data Book (current edition)Official source · quote machine-verified 2026-08-22
Convictions (FY2025): 1,611 — scope as stated in the sentence below
“Convictions [7]1,611421743447”
Source: IRS Criminal Investigation FY2025 annual report (news release)Official source · quote machine-verified 2026-08-22
Tax gap (% of theoretical liability) (FY 2025): 0.36% — scope as stated in the sentence below
“For all returns filed for Tax Years (TY) 2015 through 2023, the IRS has examined 0.36% of individual returns filed and 0.57% of corporation returns filed, as of the end of Fiscal Year (FY) 2025 (Table 3 -1).”
Source: IRS Criminal Investigation FY2025 annual report (news release)Official 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
Payment apps and online marketplaces must report user payment totals to the IRS on Form 1099-K.
“Payment card companies, payment apps and online marketplaces are required to fill out Form 1099-K and send it to the IRS each year.”
Source: IRS — Understanding your Form 1099-KOfficial source · quote machine-verified 2026-08-25
Crypto-asset reporting Yes — statutory power
Brokers report digital-asset sale proceeds to the IRS on Form 1099-DA (first reports for 2025).
“Use Form 1099-DA to report digital asset proceeds from broker transactions.”
Source: IRS — About Form 1099-DAOfficial source · quote machine-verified 2026-08-25
Exit tax on individuals Yes — statutory power
An expatriation tax applies to covered US citizens who renounce citizenship and to long-term residents who end residency (IRC 877/877A).
“The expatriation tax provisions under Internal Revenue Code (IRC) sections 877 and 877A apply to U.S. citizens who have renounced their citizenship and long-term residents (as defined in IRC 877(e)) who have ended their U.S. resident status for federal tax purposes.”
Source: IRS — Expatriation taxOfficial source · quote machine-verified 2026-08-25
Citizenship-based taxation Yes — statutory power
The United States taxes citizens and resident aliens on worldwide income wherever in the world they live — near-unique citizenship-based taxation.
“You are subject to tax on worldwide income from all sources and must report all taxable income and pay taxes according to the Internal Revenue Code.”
Source: IRS — U.S. citizens and resident aliens abroadOfficial 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 — 10 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 CFC is any foreign corporation if more than 50% of the total combined voting power of all classes of stock of such corporation entitled to vote or the total value of the stock of such corporation is owned directly or indirectly by United States shareholders (U.S. shareholder) on any day during the taxable year of such foreign corporation. A U.S. shareholder is defined as a United States person (… |
| Controlled foreign company rule · Not applicable | A CFC is any foreign corporation if more than 50% of the total combined voting power of all classes of stock of such corporation entitled to vote or the total value of the stock of such corporation is owned directly or indirectly by United States shareholders (U.S. shareholder) on any day during the taxable year of such foreign corporation. A U.S. shareholder is defined as a United States person (… |
| Significant controlled foreign company exemption and exclusion requirements · Regime 1 | The United States has two sets of CFC inclusion rules. A U.S. shareholder must include in income their share of the subpart F income (generally, passive/mobile income) of a CFC. The subpart F income rules include a </span><span class=csF52F8E4D>de minimis rule - income that would otherwise be subpart F income is not treated as subpart F income if it is less than the lesser of 5% of the CFC&rsquo… |
| Significant controlled foreign company exemption and exclusion requirements · Not applicable | The United States has two sets of CFC inclusion rules. A U.S. shareholder must include in income their share of the subpart F income (generally, passive/mobile income) of a CFC. The subpart F income rules include a de minimis rule - income that would otherwise be subpart F income is not treated as subpart F income if it is less than the lesser of 5% of the CFC s gross income or USD $1,000,00… |
| Substantial activity requirements · Regime 1 | The United States CFC rules do not have a general substance requirement that would provide an exemption/exclusion to the CFC. But see response to question 7 for significant CFC exceptions/exclusions. |
| Substantial activity requirements · Not applicable | No |
| Year of introduction of the controlled foreign company rule · Regime 1 | 1962, 2017 |
| Year of introduction of the controlled foreign company rule · Not applicable | 1962, 2017 |
Interest limitation — 31 data points
| Number of years allowed under carry forward/back. · Regime 1 | Any disallowed business interest is treated as business interest paid or accrued in the succeeding taxable year. However, the disallowed business interest is calculated each year without tracing the interest that was carried forward. Therefore if a taxpayer fully utilized the business interest deduction each year, then the disallowed business interest may continue to be carried forward in perpetui… |
| 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 | Taxpayers that are not "tax shelters" are exempted from section 163(j) if the taxpayer's average annual gross receipts for the three prior tax years are less than or equal to $25 million (adjusted annually for inflation after 2018). |
| Is a de minimis threshold present? · Rule 1 | USD 25 million in gross receipts, set in 2018 and adjusted annually for inflation |
| Any other exclusions? · Regime 1 | No |
| Exclusions based on payer characteristics? · Regime 1 | Yes |
| Exclusions based on payment characteristics? · Regime 1 | No |
| Exclusions based on recipient characteristics? · Regime 1 | No |
| Financial accounting measure applied to rule · Regime 1 | Interest-to-EBITDA. Under the One Big Beautiful Bill Act (OBBBA), ATI is computed without regard to depreciation, amortization, or depletion for tax years beginning after December 31, 2024. . |
| Financial accounting measure applied to rule · Rule 1 | Interest-to-EBIT |
| Description of group ratio rule · Regime 1 | Taxpayers can apply the CFC Group Election Method, in which a single 163(j) limitation is used for a CFC Group by applying the U.S. consolidated return group principles (with certain modifications). |
| 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 | No |
| 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 |
| Is the rule is applicable to net or gross interest expensing? · Regime 1 | Gross interest expense |
| Is the rule is applicable to net or gross interest expensing? · Rule 1 | Gross 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 | For tax years beginning before December 31, 2017, section 163(j) limited interest deductions that a corporate taxpayer paid with respect to related-party debt. After the enactment of the Tax Cuts and Jobs Act (TCJA), section 163(j) generally limits the deduction for business interest expense to 30% of a taxpayer's adjusted taxable income (ATI) for tax years beginning after December 31, 2017. In… |
| Type of interest limitation rule · Regime 1 | Interest Limitation |
| Type of interest limitation rule · Rule 1 | Interest Limitation |
| Financial ratio referenced · Regime 1 | The interest that is allowed to be deducted to EBITDA ratio is generally 3:10 when a taxpayer does not have business interest income or floor plan financing interest for the taxable year. |
| Financial ratio referenced · Rule 1 | 0.3 |
| 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 | See section 163(j). In addition, Treasury and the IRS have promulgated final regulations to interpret the various provisions in section 163(j) and explain how those provisions interact with other sections in the Code. |
| 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 |
Country-by-country reporting — 5 data points
| Is there a country-by-country reporting law in place? | Yes |
| Further information | Voluntary parent surrogate filing is or was available for earlier fiscal years. |
| Deadline by which filings must be submitted | With income tax return |
| Reports are required for MNEs with annual revenues above | USD 850 million |
| Headquarter jurisidiction filing required from | 30-Jun-16 |
IP regimes — 5 data points
| Regime name · Regime 1 | Foreign derived intangible income (FDII) |
| Status of the IP regime as determined by the OECD’s Forum on Harmful Tax Practices (FHTP). · Regime 1 | In the process of being eliminated |
| Asset types that can qualify for the IP regime · Regime 1 | Assets not restricted to three allowed asset categories |
| Tax rate that would otherwise apply · Regime 1 | 21.00% |
| Reduced tax rate that applies under the IP regime · Regime 1 | 13.13% |
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 | 25.6% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 7.3% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 25.6% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 25.6% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 12.8% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 25.6% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 18.0% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 20.4% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 21.9% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 23.5% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 18.0% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 20.4% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 22.1% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 23.8% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 24.0% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 20.4% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | -19.6% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | -2.9% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 8.0% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 19.8% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | -19.6% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | -11.9% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 3.7% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 18.4% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 20.1% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | -11.9% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 3.0% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 3.6% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 4.1% |
| 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 | 3.0% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 2.6% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 3.1% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 3.6% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 3.6% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 2.6% |
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 | 72.03270653504597 |
| Percentage of tax returns - Electronic, not prefilled - PIT | 2024 | 93.30325298794173 |
| Population per FTE | 2024 | 3757.468160325246 |
| Labor force per FTE | 2024 | 1924.229904105352 |
| Corporate taxpayers per FTE in LTO/P | 2024 | 171.2465346534653 |
| Active taxpayers on PIT register as percentage of Population | 2024 | 47.35297525877053 |
| Active taxpayers on PIT register as percentage of Labor Force | 2024 | 92.46675589641906 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2024 | 54.09624413121808 |
| CIT arrears as percentage of CIT collected | 2024 | 15.16236724253714 |
| PIT arrears as percentage of PIT collected | 2024 | 11.60709908919286 |
| PAYE arrears as percentage of PIT collected | 2024 | — |
| 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 |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2024 | 1.001769917406148 |
| Audit hit rate | 2024 | — |
| Percentage of tax returns - Electronic, not prefilled - PAYE | 2024 | 65.2220042724493 |
| 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 Total - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - PAYE | 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 | 0 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to remit / reduce penalties in appropriate circumstances | 2022 | 0 |
| 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 | — |
| On-time filing rate % - PIT | 2024 | — |
| On-time filing rate % - VAT | 2019 | — |
| On-time filing rate % - PAYE | 2024 | — |
| Administration pre-fills PIT returns or assessments | 2024 | 0 |
| Administration conducts random audits | 2022 | 1 |
| E-filing mandatory - CIT | 2022 | 0 |
| E-filing mandatory - PIT | 2022 | 0 |
| E-filing mandatory - Employer Withholdings | 2022 | 0 |
| E-payment mandatory - CIT | 2022 | 0 |
| E-payment mandatory - PIT | 2022 | 0 |
| E-payment mandatory - Employer Withholdings | 2022 | 0 |
| Employers withholding taxes on behalf of salaried employees | 2024 | 1 |
| Percentage of payments received electronically-By number of payments | 2024 | — |
| Percentage of payments received electronically-By value of payments | 2024 | — |
| 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 | 1 |
| Administration receives data from devices that register transactions | 2024 | 0 |
| Administration uses electronic compliance checks as part of returns filing process | 2024 | 0 |
| 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 | 0 |
Tax technology survey answers (OECD ITTI)
| Question | Answer |
|---|---|
| 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 | No |
| Administration automatically prefills personal income tax returns with data that it has collected | No |
| Administration automatically prefills corporate income tax returns with data that it has collected | No |
| Digital identities provided for individuals are interoperable (if several bodies can provide a digital identity) | 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% |
| 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 | Yes |
| Underlying digital identity solution for individuals is built upon an existing domestic identity system or completely new | Existing domestic identity 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 | Yes |
| Risk assessment processes | No |
| Detection of tax evasion and fraud | Yes |
| Assistance of tax officials in making administrative decisions | No |
| Making recommendations for actions | No |
| 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 | No |
| 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 parts of the digital identity solution |
| Digital identity solution for individuals can connect with foreign identity systems | No |
| Digital identity for individuals created automatically or on request | On request |
| Meeting needed to finalise the process of receiving a digital identity for individuals | Sometimes |
| Individuals without ID-documents or birth certificates can receive a digital identity for the use of tax purpose | Not yet, enrolment via a national digital inclusion programme under consideration |
| 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 filing tax returns (CIT) | Yes |
| Administration offers online service for filing tax returns (PIT) | 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 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 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 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 filing tax related objections (CIT) | Yes |
| Administration offers online service for filing tax related objections (PIT) | 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 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 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 | No |
| 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 |
| 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 |