Tax Foundation

Europese topper: Luxemburg 4 ( )

Nederland: 5 ( )

België: 19 ( )

Aantal landen opgenomen in de ranking: 35


The International Tax Competitiveness Index measures the competitiveness and neutrality of taxes on companies, consumption, property, personal income and the handling of profits on foreign activities.

The level of the tax rate is obviously important, but the degree to which the chosen taxes disrupt economic activity and the simplicity of the tax structure is also taken into account.


It will surprise few that Belgium scores poorly, ranking in 19th place. We owe this mainly to our corporate tax and consumption tax systems. Compared to 2016, we have climbed 9 places due to the Tax Shift of the Michel government.

It is striking that of the 5 countries with a higher government burden than Belgium, only France scores worse than us on the Tax Competitiveness Index. Sweden even manages to take a seventh place on the Tax Competitiveness Index with an almost equally high government burden. We therefore not only tax too much, but our tax system is also difficult and disruptive.

Pomerleau, “International Tax Competitiveness Index 2018”

Year 2017
1 Estonia
2 Latvia
3 New Zealand
4 Luxembourg
5 Netherlands
6 Switzerland
7 Sweden
8 Australia
9 Czech Republic
10 Austria
11 Slovak Republic
12 Turkey
13 Hungary
14 Finland
15 Norway
16 Germany
17 South Korea
18 Canada
19 Belgium
20 Ireland