Spreadsheet: 12f51c40-10bd-499c-a6a8-074a0a800c4f
Sheet: Sheet1

Data Source | World Development Indicators | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5 | Unnamed: 6 | Unnamed: 7 | Unnamed: 8 | Unnamed: 9 | Unnamed: 10 | Unnamed: 11 | Unnamed: 12 | Unnamed: 13 | Unnamed: 14 | Unnamed: 15 | Unnamed: 16 | Unnamed: 17 | Unnamed: 18 | Unnamed: 19 | Unnamed: 20 | Unnamed: 21 | Unnamed: 22 | Unnamed: 23 | Unnamed: 24 | Unnamed: 25 | Unnamed: 26 | Unnamed: 27 | Unnamed: 28 | Unnamed: 29 | Unnamed: 30 | Unnamed: 31 | Unnamed: 32 | Unnamed: 33 | Unnamed: 34 | Unnamed: 35 | Unnamed: 36 | Unnamed: 37 | Unnamed: 38 | Unnamed: 39 | Unnamed: 40 | Unnamed: 41 | Unnamed: 42 | Unnamed: 43 | Unnamed: 44 | Unnamed: 45 | Unnamed: 46 | Unnamed: 47 | Unnamed: 48 | Unnamed: 49 | Unnamed: 50 | Unnamed: 51 | Unnamed: 52 | Unnamed: 53 | Unnamed: 54 | Unnamed: 55 | Unnamed: 56 | Unnamed: 57
Country Name | Country Code | Indicator Name | Indicator Code | 1961 | 1962 | 1963 | 1964 | 1965 | 1966 | 1967 | 1968 | 1969 | 1970 | 1971 | 1972 | 1973 | 1974 | 1975 | 1976 | 1977 | 1978 | 1979 | 1980 | 1981 | 1982 | 1983 | 1984 | 1985 | 1986 | 1987 | 1988 | 1989 | 1990 | 1991 | 1992 | 1993 | 1994 | 1995 | 1996 | 1997 | 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014
Aruba | ABW | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Andorra | AND | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Afghanistan | AFG | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 275 | 275 | 275 | 275 | 275 | 275 | 275 | 275 | 275 | 275
Angola | AGO | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 272 | 272 | 272 | 272 | 272 | 282 | 282 | 282 | 282 | 282
Albania | ALB | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 364 | 364 | 364 | 368 | 368 | 360 | 371 | 357 | 357 | 357
Andean Region | ANR | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Arab World | ARB | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 235.3333333333333 | 240.9722222222222 | 227.95 | 225.95 | 212.65 | 207.3 | 201.65 | 234.3333333333333 | 234 | 235.1904761904762
United Arab Emirates | ARE | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12
Argentina | ARG | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 453 | 453 | 453 | 453 | 453 | 453 | 415 | 405 | 405 | 405
Armenia | ARM | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 580 | 580 | 580.5 | 580.5 | 580.5 | 581 | 500 | 380 | 380 | 321
American Samoa | ASM | Time to prepare and pay taxes (hours) | IC.TAX.DURS
[NAME] and [NAME] | ATG | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 184 | 184 | 184 | 207 | 207 | 207 | 207 | 207 | 207 | 207
Australia | AUS | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 107 | 107 | 107 | 107 | 107 | 109 | 109 | 109 | 105 | 105
Austria | AUT | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 170 | 170 | 170 | 170 | 170 | 170 | 170 | 170 | 166 | 166
Azerbaijan | AZE | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 756 | 1000 | 952 | 376 | 376 | 306 | 225 | 214 | 214 | 195
Burundi | BDI | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 140 | 140 | 140 | 140 | 140 | 211 | 274 | 274 | 274 | 274
Belgium | BEL | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 156 | 156 | 156 | 156 | 156 | 156 | 156 | 156 | 160 | 160
Benin | [NAME] | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 270 | 270 | 270 | 270 | 270 | 270 | 270 | 270 | 270 | 270
[NAME] | BFA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 270 | 270 | 270 | 270 | 270 | 270 | 270 | 270 | 270 | 270
Bangladesh | BGD | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 400 | 400 | 400 | 302 | 302 | 302 | 302 | 302 | 302 | 302
Bulgaria | BGR | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 616 | 616 | 616 | 616 | 616 | 616 | 500 | 454 | 454 | 454
Bahrain | BHR | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 60 | 60 | 60 | 60 | 60 | 60 | 60 | 60
Bahamas, The | BHS | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 58 | 58 | 58 | 58 | 58 | 58 | 58 | 58
Bosnia and Herzegovina | BIH | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 368 | 368 | 368 | 428 | 422 | 422 | 422 | 407 | 407 | 407
Belarus | BLR | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 986.5 | 986.5 | 986.5 | 986.5 | 900 | 798 | 654 | 338 | 319 | 183
Belize | BLZ | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 147 | 147 | 147 | 147 | 147 | 147 | 147 | 147 | 147 | 147
Bermuda | BMU | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Bolivia | BOL | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1080 | 1080 | 1080 | 1080 | 1080 | 1080 | 1080 | 1025 | 1025 | 1025
Brazil | BRA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2600 | 2600 | 2600 | 2600 | 2600 | 2600 | 2600 | 2600 | 2600 | 2600
Barbados | BRB | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 245 | 237 | 237 | 237
[NAME] | BRN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 144 | 144 | 144 | 144 | 144 | 96 | 96 | 96 | 93
Bhutan | BTN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 274 | 274 | 274 | 274 | 274 | 274 | 274 | 274 | 274 | 274
Botswana | BWA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 140 | 140 | 140 | 140 | 140 | 152 | 152 | 152 | 152 | 152
Sub-Saharan Africa (IFC classification) | CAA | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Central African Republic | CAF | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 504 | 504 | 504 | 504 | 504 | 504 | 504 | 483 | 483 | 483
Canada | CAN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 119 | 119 | 119 | 119 | 119 | 131 | 131 | 131 | 131 | 131
East Asia and the Pacific (IFC classification) | CEA | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Central Europe and the Baltics | CEB | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 348.9090909090909 | 345.9090909090909 | 331.9090909090909 | 331 | 305 | 293.1818181818182 | 276.8181818181818 | 253.5454545454545 | 252.0909090909091 | 246.6363636363636
Europe and Central Asia (IFC classification) | CEU | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Switzerland | CHE | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 63 | 63 | 63 | 63 | 63 | 63 | 63 | 63 | 63 | 63
Channel Islands | CHI | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Chile | CHL | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 316 | 316 | 316 | 316 | 316 | 316 | 316 | 291 | 291 | 291
China | CHN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 832 | 832 | 832 | 464 | 464 | 358 | 358 | 338 | 318 | 261
Cote d'Ivoire | CIV | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 270 | 270 | 270 | 270 | 270 | 270 | 270 | 270 | 270 | 270
Latin America and the Caribbean (IFC classification) | CLA | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Middle East and North Africa (IFC classification) | CME | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Cameroon | CMR | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 654 | 654 | 654 | 654 | 654 | 654 | 654 | 654 | 630 | 630
Congo, Rep. | COG | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 606 | 606 | 606 | 606 | 606 | 606 | 606 | 606 | 602 | 602
Colombia | COL | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 456 | 456 | 268 | 256 | 208 | 208 | 193 | 203 | 203 | 239
Comoros | COM | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100
Cabo Verde | CPV | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 186 | 186 | 186 | 186 | 186 | 186 | 186 | 186 | 186 | 186
Costa Rica | CRI | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 402 | 402 | 402 | 282 | 282 | 272 | 246 | 226 | 226 | 163
South Asia (IFC classification) | CSA | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Caribbean small states | CSS | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 186.1818181818182 | 186.1818181818182 | 175.5 | 177.4833333333333 | 178.1083333333333 | 178.1666666666667 | 185.0769230769231 | 180.9230769230769 | 180.5 | 181.5384615384615
Cuba | CUB | Time to prepare and pay taxes (hours) | IC.TAX.DURS
[NAME] | CUW | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Cayman Islands | CYM | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Cyprus | CYP | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 149 | 149 | 149 | 149 | 146.5 | 146.5 | 146.5
Czech Republic | CZE | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 930 | 930 | 808 | 808 | 613 | 557 | 557 | 413 | 413 | 413
Germany | DEU | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 196 | 196 | 196 | 196 | 196 | 215 | 221 | 207 | 218 | 218
Djibouti | DJI | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 66 | 66 | 66 | 66 | 66 | 90 | 82 | 82 | 82 | 82
Dominica | DMA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 147 | 147 | 147 | 117 | 117 | 117 | 117 | 117 | 117 | 117
Denmark | DNK | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 135 | 135 | 135 | 135 | 135 | 135 | 135 | 130 | 130 | 130
Dominican Republic | DOM | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 232 | 286 | 286 | 480 | 324 | 324 | 324 | 324 | 324 | 324
Algeria | DZA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 451 | 451 | 451 | 451 | 451 | 451 | 451 | 451 | 451 | 451
East Asia & Pacific (developing only) | EAP | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 309.15 | 309.95 | 293.25 | 267.525 | 241.125 | 231.05 | 230.45 | 223.452380952381 | 224.8809523809524 | 220.6666666666667
East Asia & Pacific (all income levels) | EAS | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 279.1111111111111 | 276.1071428571428 | 264.1785714285714 | 245.8035714285714 | 224.8214285714286 | 217.2857142857143 | 212.5 | 205.7758620689655 | 205.9827586206897 | 202.8275862068965
Europe & Central Asia (developing only) | ECA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 476.9722222222222 | 481.1315789473684 | 477.578947368421 | 383.9052631578948 | 363.235 | 346.05 | 321.5 | 278.45 | 269.575 | 257.425
Europe & Central Asia (all income levels) | ECS | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 337.6477272727273 | 335.5543478260869 | 329.0217391304348 | 284.5574468085106 | 268.18125 | 257.0833333333333 | 241.1875 | 211.7448979591837 | 208.0204081632653 | 202.4897959183673
Ecuador | ECU | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 600 | 600 | 600 | 600 | 600 | 654 | 654 | 654 | 654 | 654
Egypt, Arab Rep. | EGY | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 504 | 595.5 | 711 | 711 | 480 | 433 | 433 | 392 | 392 | 392
Euro area | EMU | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 228.3333333333333 | 217.75 | 210.8125 | 199.5294117647059 | 191.8235294117647 | 187.5882352941177 | 173.0555555555555 | 166.3611111111111 | 166.3055555555555 | 164.5833333333333
Eritrea | ERI | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 216 | 216 | 216 | 216 | 216 | 216 | 216 | 216 | 216 | 216
Spain | ESP | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 298 | 298 | 298 | 234 | 213 | 197 | 187 | 167 | 167 | 167
Estonia | EST | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 81 | 81 | 81 | 81 | 81 | 81 | 81 | 81 | 81 | 81
Ethiopia | ETH | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 212 | 212 | 198 | 198 | 198 | 198 | 198 | 306 | 306 | 306
European Union | EUU | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 267.16 | 257.8846153846154 | 249.2692307692308 | 240.3703703703704 | 227.6296296296296 | 219.6296296296296 | 203.75 | 191.9107142857143 | 191.3035714285714 | 189.1607142857143
Fragile and conflict affected situations | FCS | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 277 | 269.0185185185185 | 268.0555555555555 | 270.2777777777778 | 250.9107142857143 | 253.4464285714286 | 255.75 | 270.5322580645162 | 269.8870967741935 | 268.3870967741935
Finland | FIN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 269 | 269 | 269 | 269 | 243 | 243 | 93 | 93 | 93 | 93
Fiji | FJI | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 140 | 140 | 140 | 140 | 150 | 163 | 163 | 163 | 195 | 195
France | FRA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 132 | 132 | 132 | 132 | 132 | 132 | 132 | 132 | 137 | 137
Faeroe Islands | FRO | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Micronesia, Fed. [NAME]. | FSM | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 128 | 128 | 128 | 128 | 128 | 128 | 128 | 128 | 128 | 128
Gabon | GAB | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 488 | 488 | 488 | 488 | 488 | 488 | 488 | 488 | 488 | 488
United Kingdom | GBR | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 105 | 105 | 105 | 105 | 110 | 110 | 110 | 110 | 110 | 110
Georgia | GEO | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 448 | 387 | 387 | 387 | 387 | 387 | 387 | 280 | 280 | 362
Ghana | GHA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 304 | 304 | 304 | 224 | 224 | 224 | 224 | 224 | 224 | 224
Guinea | GIN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 416 | 416 | 416 | 416 | 416 | 416 | 416 | 416 | 440 | 440
Gambia, The | GMB | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 376 | 376 | 376 | 376 | 376 | 376 | 376 | 376 | 376 | 376
Guinea-Bissau | GNB | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 208 | 208 | 208 | 208 | 208 | 208 | 208 | 208 | 208 | 208
Equatorial Guinea | GNQ | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 492 | 492 | 492 | 492 | 492 | 492 | 492 | 492 | 492 | 492
Greece | GRC | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 264 | 264 | 264 | 224 | 224 | 224 | 224 | 202 | 193 | 193
Grenada | GRD | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 140 | 140 | 140 | 140 | 140 | 140 | 140 | 140 | 140 | 140
Greenland | GRL | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Guatemala | GTM | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 344 | 344 | 344 | 344 | 344 | 344 | 344 | 332 | 326 | 256
Guam | GUM | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Guyana | GUY | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 288 | 288 | 288 | 288 | 288 | 288 | 263 | 263 | 256 | 256
High income | HIC | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 220.1489361702128 | 215.4897959183673 | 201.7307692307692 | 198.188679245283 | 187.8301886792453 | 184.4150943396226 | 178.4 | 166.7767857142857 | 166.2410714285714 | 165.5803571428571
Hong Kong SAR, China | HKG | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 80 | 80 | 80 | 80 | 80 | 80 | 80 | 78 | 78 | 78
Honduras | HND | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 424 | 424 | 424 | 224 | 224 | 224 | 224 | 224 | 224 | 224
Heavily indebted poor countries (HIPC) | HPC | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 352.4864864864865 | 344.828947368421 | 342.7236842105263 | 331.9078947368421 | 324.671052631579 | 326.4868421052632 | 328.4736842105263 | 328.0657894736842 | 327.7631578947368 | 326.8684210526316
Croatia | HRV | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 232 | 196 | 196 | 196 | 196 | 196 | 196 | 196 | 196 | 208
Haiti | HTI | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 184 | 184 | 184 | 184 | 184 | 184 | 184 | 184 | 184 | 184
Hungary | HUN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 340 | 340 | 340 | 330 | 330 | 277 | 277 | 277 | 277 | 277
Indonesia | IDN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 560 | 576 | 266 | 266 | 266 | 266 | 266 | 259 | 259 | 253.5
Isle of Man | IMN | Time to prepare and pay taxes (hours) | IC.TAX.DURS
India | IND | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 264 | 264 | 271 | 271 | 271 | 258 | 254 | 243 | 243 | 243
Not classified | INX | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Ireland | IRL | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 76 | 76 | 76 | 76 | 76 | 76 | 76 | 80 | 80 | 80
Iran, Islamic Rep. | IRN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 344 | 344 | 344 | 344 | 344 | 344 | 344 | 344 | 344 | 344
Iraq | IRQ | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 312 | 312 | 312 | 312 | 312 | 312 | 312 | 312 | 312 | 312
Iceland | ISL | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 140 | 140 | 140 | 140 | 140 | 140 | 140 | 140 | 140 | 140
Israel | ISR | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 230 | 230 | 230 | 230 | 230 | 235 | 235 | 235 | 235 | 235
Italy | ITA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 340 | 340 | 340 | 314 | 314 | 285 | 285 | 269 | 269 | 269
Jamaica | JAM | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 414 | 414 | 414 | 414 | 414 | 414 | 414 | 368 | 368 | 368
Jordan | JOR | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 136 | 136 | 136 | 136 | 101 | 101 | 116 | 151 | 151 | 151
Japan | JPN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 315 | 350 | 350 | 355 | 355 | 355 | 330 | 330 | 330 | 330
Kazakhstan | KAZ | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 271 | 271 | 271 | 271 | 271 | 271 | 188 | 188 | 188 | 188
Kenya | [NAME] | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 372 | 432 | 432 | 417 | 417 | 393 | 393 | 340 | 307.5 | 201.5
Kyrgyz Republic | KGZ | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 202 | 202 | 202 | 202 | 232 | 202 | 210 | 210 | 210 | 210
Cambodia | KHM | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 137 | 137 | 137 | 137 | 173 | 173 | 173 | 173 | 173 | 173
Kiribati | KIR | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 120 | 120 | 120 | 120 | 120 | 120 | 120 | 120 | 120 | 120
St. Kitts and Nevis | KNA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 172 | 172 | 172 | 172 | 154.5 | 155 | 203 | 203 | 203 | 203
Korea, Rep. | KOR | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 290 | 290 | 290 | 250 | 250 | 250 | 225 | 207 | 187 | 187
Kosovo | KSV | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 163 | 163 | 164 | 164 | 161.5 | 155
Kuwait | KWT | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 98 | 98 | 98 | 98 | 98 | 98 | 98 | 98 | 98 | 98
Latin America & Caribbean (developing only) | LAC | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 462.12 | 464.28 | 450.64 | 447.708 | 437.492 | 433.36 | 426.52 | 415.24 | 413.98 | 410.4
Lao PDR | LAO | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 672 | 672 | 672 | 560 | 362 | 362 | 362 | 362 | 362 | 362
Lebanon | LBN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 180 | 180 | 180 | 180 | 180 | 180 | 180 | 180 | 180 | 183
Liberia | LBR | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 157.5 | 157.5 | 157.5 | 157.5 | 157.5 | 158 | 158 | 150.5 | 150.5
Libya | LBY | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 889 | 889 | 889
St. Lucia | LCA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 71 | 71 | 71 | 61 | 92 | 92 | 92 | 92 | 96.5 | 110
Latin America & Caribbean (all income levels) | LCN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 415.4516129032258 | 417.1935483870968 | 395.3125 | 397.178125 | 388.65 | 385.4375 | 377.4545454545454 | 367.1212121212121 | 366.1666666666667 | 363.5151515151515
Latin America and the Caribbean | LCR | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Least developed countries: UN classification | LDC | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 317.8837209302326 | 312.0568181818182 | 305.1931818181818 | 297.0340909090909 | 277.2386363636364 | 279.9954545454545 | 282.1590909090909 | 278.8478260869565 | 279.5326086956522 | 278.7934782608696
Low income | LIC | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 291.8 | 286.3064516129032 | 285.016129032258 | 278.1129032258065 | 268.5967741935484 | 269.7258064516129 | 273.0645161290323 | 270.53125 | 269.59375 | 264.5
[NAME] | LIE | Time to prepare and pay taxes (hours) | IC.TAX.DURS
[NAME] | LKA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 256 | 256 | 256 | 256 | 256 | 256 | 256 | 254 | 209.5 | 167
Lower middle income | LMC | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 416.5 | 417.4270833333333 | 408.9479166666667 | 370.3791666666667 | 347.6775510204082 | 341.8020408163265 | 338.3673469387755 | 323.56 | 318.898 | 315.238
Low & middle income | LMY | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 370.6338582677166 | 371.3914728682171 | 364.5542635658915 | 340.6658914728682 | 327.2 | 321.7292307692308 | 316.4384615384615 | 311.2556390977443 | 310.2661654135338 | 305.909022556391
[NAME] | LSO | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 564 | 564 | 342 | 324 | 324 | 324.3 | 324 | 324 | 324 | 324
Lithuania | LTU | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 166 | 166 | 166 | 166 | 166 | 175 | 175 | 175 | 175 | 175
Luxembourg | LUX | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 59 | 59 | 59 | 59 | 59 | 59 | 59 | 55 | 55
Latvia | LVA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 280 | 280 | 239 | 239 | 239 | 253 | 250 | 224 | 224 | 193
Macao SAR, China | MAC | Time to prepare and pay taxes (hours) | IC.TAX.DURS
St. Martin (French part) | MAF | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Morocco | MAR | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 358 | 358 | 358 | 358 | 358 | 358 | 238 | 238 | 232 | 232
Mexico and Central America | MCA | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Monaco | MCO | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Moldova | MDA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 234 | 232 | 234 | 234 | 228 | 228 | 228 | 220 | 181 | 185
Madagascar | MDG | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 400 | 304 | 238 | 238 | 201 | 201 | 201 | 201 | 183 | 183
Maldives | MDV | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 252 | 413 | 413
Middle East & North Africa (all income levels) | MEA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 225.5294117647059 | 231.5 | 218.7894736842105 | 216.6842105263158 | 202.6842105263158 | 197.3157894736842 | 188.75 | 222.047619047619 | 221.7142857142857 | 221.0952380952381
Mexico | MEX | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 560 | 560 | 485 | 548.9 | 516.5 | 404 | 347 | 337 | 334 | 334
Marshall Islands | MHL | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 128 | 128 | 128 | 128 | 128 | 128 | 128 | 128 | 128 | 128
Middle income | MIC | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 395.0154639175258 | 398.3061224489796 | 389.7142857142857 | 360.4530612244898 | 345.550505050505 | 338.0131313131313 | 330.020202020202 | 324.1584158415841 | 323.1524752475248 | 319.0287128712872
Macedonia, FYR | MKD | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 192 | 192 | 192 | 150 | 150 | 119 | 119 | 119 | 119 | 119
[NAME] | MLI | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 270 | 270 | 270 | 270 | 270 | 270 | 270 | 270 | 270 | 270
Malta | MLT | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 139 | 139 | 139 | 139
Myanmar | MMR | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 154.5 | 154.5 | 154.5
Middle East & North Africa (developing only) | MNA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 281.0833333333333 | 288.7083333333333 | 298.3333333333333 | 295 | 272.8333333333333 | 263.9166666666667 | 254.5 | 302.8461538461539 | 302.3846153846154 | 302
Montenegro | MNE | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 372 | 372 | 372 | 372 | 372 | 372 | 320 | 320 | 320
Mongolia | MNG | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 204 | 204 | 204 | 204 | 192 | 192 | 192 | 192 | 192 | 148
Northern Mariana Islands | MNP | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Mozambique | MOZ | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 230 | 230 | 230 | 230 | 230 | 230 | 230 | 230 | 230 | 230
Mauritania | MRT | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 696 | 696 | 696 | 696 | 696 | 696 | 696 | 696 | 696 | 734
[NAME] | MUS | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 161 | 161 | 161 | 161 | 161 | 161 | 161 | 161 | 152 | 152
[NAME] | MWI | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 370 | 370 | 370 | 292 | 157 | 157 | 157 | 174.5 | 174.5 | 174.5
Malaysia | MYS | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 190 | 190 | 166 | 145 | 145 | 145 | 133 | 133 | 133 | 133
North America | NAC | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 222 | 222 | 222 | 153 | 153 | 159 | 159 | 153 | 153 | 153
Namibia | NAM | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 339 | 339 | 339 | 339 | 339 | 339 | 339 | 314 | 314 | 314
New Caledonia | NCL | Time to prepare and pay taxes (hours) | IC.TAX.DURS
[NAME] | NER | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 270 | 270 | 270 | 270 | 270 | 270 | 270 | 270 | 270 | 270
Nigeria | NGA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1120 | 1120 | 1120 | 938 | 938 | 938 | 938 | 956 | 907.9 | 907.9
Nicaragua | NIC | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 240 | 240 | 240 | 240 | 240 | 222 | 207 | 207 | 207 | 207
Netherlands | NLD | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 250 | 250 | 180 | 180 | 164 | 134 | 127 | 127 | 123 | 123
High income: nonOECD | NOC | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 195.7647058823529 | 191.4444444444445 | 169.952380952381 | 176.6363636363636 | 167.3181818181818 | 167.8636363636364 | 167.5 | 154.94 | 154.9 | 153.42
Norway | NOR | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 87 | 87 | 87 | 87 | 87 | 87 | 87 | 87 | 83 | 83
Nepal | NPL | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 408 | 408 | 408 | 408 | 338 | 338 | 326 | 326 | 334 | 334
New Zealand | NZL | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 172 | 172 | 172 | 172 | 172 | 172 | 172 | 152 | 152 | 152
High income: OECD | OEC | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 233.9666666666667 | 229.4516129032258 | 223.258064516129 | 213.4838709677419 | 202.3870967741935 | 196.1612903225806 | 186.8387096774194 | 176.3225806451613 | 175.3870967741935 | 175.3870967741935
OECD members | OED | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 247.6666666666667 | 243.1470588235294 | 234.3823529411765 | 227.0558823529412 | 215.9852941176471 | 205.5294117647059 | 195.3529411764706 | 185.4705882352941 | 184.5294117647059 | 184.5294117647059
Oman | OMN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 52 | 52 | 62 | 62 | 62 | 62 | 62 | 62 | 68 | 68
Other small states | OSS | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 272.8235294117647 | 278.3333333333333 | 266 | 265 | 244.7777777777778 | 246.7944444444445 | 246.3333333333333 | 256.0555555555555 | 264.8333333333333 | 265.5
Pakistan | PAK | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 560 | 560 | 560 | 560 | 560 | 560 | 560 | 560 | 577 | 594
Panama | PAN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 560 | 560 | 482 | 482 | 482 | 482 | 482 | 431 | 417 | 417
Peru | PER | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 424 | 424 | 424 | 424 | 380 | 380 | 309 | 293 | 293 | 293
Philippines | PHL | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 195 | 195 | 195 | 195 | 195 | 195 | 195 | 193 | 193 | 193
Palau | PLW | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 128 | 128 | 128 | 128 | 128 | 128 | 128 | 142 | 142 | 142
[NAME] | PNG | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 207 | 207 | 207 | 193.5 | 193.5 | 194 | 194 | 207 | 207 | 207
Poland | POL | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 418 | 418 | 418 | 418 | 395 | 325 | 296 | 286 | 286 | 286
Puerto Rico | PRI | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 140 | 140 | 140 | 218 | 218 | 218 | 218 | 218 | 218 | 218
Korea, Dem. Rep. | PRK | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Portugal | PRT | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 328 | 328 | 328 | 328 | 328 | 298 | 275 | 275 | 275 | 275
Paraguay | PRY | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 328 | 328 | 328 | 328 | 328 | 311 | 387 | 387 | 384 | 378
Pacific island small states | PSS | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 136.8888888888889 | 136.8888888888889 | 136.8888888888889 | 136.8888888888889 | 138 | 139.4444444444445 | 139.4444444444445 | 141 | 146.5555555555555 | 148.5555555555555
French Polynesia | PYF | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Qatar | QAT | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 36 | 36 | 36 | 36 | 36 | 48 | 41 | 41
Romania | [NAME] | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 190 | 193 | 202 | 202 | 202 | 228 | 222 | 216 | 200 | 159
Russian Federation | RUS | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 448 | 448 | 448 | 448 | 320 | 320 | 290 | 177 | 177 | 168
Rwanda | RWA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 168 | 168 | 168 | 160 | 160 | 148 | 148 | 134 | 113 | 107
South Asia | SAS | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 304.625 | 304.625 | 305.5 | 293.25 | 284.5 | 282.875 | 280.875 | 310.75 | 328.4375 | 325.25
Saudi Arabia | SAU | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 69 | 79 | 79 | 79 | 79 | 79 | 79 | 72 | 72 | 64
[NAME] | SCE | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Sudan | SDN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 180 | 180 | 180 | 180 | 180 | 180 | 180 | 180 | 180 | 180
Senegal | SEN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 696 | 696 | 696 | 666 | 666 | 666 | 666 | 666 | 644 | 620
Singapore | SGP | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 49 | 49 | 49 | 84 | 84 | 84 | 84 | 82 | 82 | 82
Solomon Islands | SLB | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 80 | 80 | 80 | 80 | 80 | 80 | 80 | 80 | 80 | 80
Sierra Leone | SLE | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 399 | 399 | 399 | 399 | 357 | 357 | 357 | 357 | 353 | 353
El Salvador | SLV | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 320 | 320 | 320 | 320 | 320 | 320 | 320 | 320 | 320 | 320
[NAME] | SMR | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 52 | 52 | 52
Somalia | SOM | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Serbia | SRB | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 279 | 279 | 279 | 279 | 279 | 279 | 279 | 279 | 279 | 279
Sub-Saharan Africa (developing only) | SSA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 339.5227272727273 | 334.6777777777778 | 328.8555555555556 | 316.0555555555555 | 310.2555555555555 | 311.5288888888889 | 314.0888888888889 | 311.5543478260869 | 309.6391304347826 | 306.8565217391304
South Sudan | SSD | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 218 | 218 | 218
Sub-Saharan Africa (all income levels) | SSF | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 342.9111111111111 | 338.0978260869565 | 332.4021739130435 | 319.8804347826087 | 314.2065217391304 | 315.4521739130435 | 317.9565217391304 | 315.3936170212766 | 313.5191489361702 | 310.795744680851
Small states | SST | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 214 | 218.1578947368421 | 208.3589743589744 | 208.5076923076923 | 199.6230769230769 | 200.9051282051282 | 202.375 | 205.75 | 210.8125 | 211.9
Sao Tome and Principe | STP | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 424 | 424 | 424 | 424 | 424 | 424 | 424 | 424 | 424 | 424
Suriname | SUR | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 199 | 199 | 199 | 199 | 199 | 199 | 199 | 199 | 199 | 199
Slovak Republic | SVK | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 325 | 325 | 325 | 325 | 257 | 257 | 231 | 207 | 207 | 207
Slovenia | SVN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 260 | 260 | 260 | 260 | 260 | 260 | 260 | 260 | 260 | 260
Sweden | SWE | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 122 | 122 | 122 | 122 | 122 | 122 | 122 | 122 | 122 | 122
Swaziland | SWZ | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 104 | 104 | 104 | 104 | 104 | 104 | 104 | 104 | 110 | 110
Sint Maarten (Dutch part) | SXM | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Seychelles | SYC | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 76 | 76 | 76 | 76 | 76 | 76 | 76 | 76 | 76 | 88
Syrian Arab Republic | SYR | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336 | 336
Turks and Caicos Islands | TCA | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Chad | TCD | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 732 | 732 | 732 | 732 | 732 | 732 | 732 | 732 | 732 | 732
Togo | TGO | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 270 | 270 | 270 | 270 | 270 | 270 | 270 | 270 | 270 | 270
Thailand | THA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 264 | 264 | 264 | 264 | 264 | 264 | 264 | 264 | 264 | 264
Tajikistan | TJK | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 224 | 224 | 224 | 224 | 224 | 224 | 224 | 224 | 224 | 209
Turkmenistan | TKM | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Timor-Leste | TLS | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 640 | 640 | 640 | 640 | 276 | 276 | 276 | 276 | 276 | 276
Tonga | TON | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 164 | 164 | 164 | 164 | 164 | 164 | 164 | 164 | 182 | 200
Trinidad and Tobago | TTO | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 210 | 210 | 210 | 210 | 210 | 210 | 210 | 210 | 210 | 210
Tunisia | TUN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 268 | 268 | 268 | 228 | 228 | 144 | 144 | 144 | 144 | 144
Turkey | TUR | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 254 | 254 | 223 | 223 | 223 | 226 | 226 | 226 | 226 | 226
Tuvalu | TUV | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Tanzania | TZA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 172 | 172 | 172 | 172 | 172 | 172 | 172 | 172 | 185 | 181
Uganda | UGA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 237 | 237 | 237 | 222 | 161 | 161 | 213 | 213 | 209 | 209
Ukraine | UKR | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2085 | 2085 | 2085 | 860 | 736 | 657 | 657 | 491 | 390 | 350
Upper middle income | UMC | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 373.969387755102 | 379.95 | 371.25 | 350.924 | 343.466 | 334.3 | 321.84 | 324.7450980392157 | 327.3235294117647 | 322.7450980392157
Uruguay | URY | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 304 | 304 | 304 | 336 | 336 | 336 | 336 | 310 | 310 | 312
United States | USA | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 325 | 325 | 325 | 187 | 187 | 187 | 187 | 175 | 175 | 175
Uzbekistan | UZB | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 196 | 196 | 196 | 205.2 | 205.2 | 205 | 205 | 205 | 205 | 192.5
St. Vincent and the Grenadines | VCT | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 76 | 76 | 76 | 116.8 | 110.8 | 111 | 111 | 111 | 108 | 108
Venezuela, RB | VEN | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 864 | 864 | 864 | 864 | 864 | 864 | 864 | 792 | 792 | 792
Virgin Islands (U.S.) | VIR | Time to prepare and pay taxes (hours) | IC.TAX.DURS
Vietnam | VNM | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1050 | 1050 | 1050 | 1050 | 1050 | 941 | 941 | 872 | 872 | 872
[NAME] | VUT | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 120 | 120 | 120 | 120 | 120 | 120 | 120 | 120 | 120 | 120
West Bank and Gaza | PSE | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 170 | 170 | 170 | 170 | 170 | 170 | 170 | 170 | 170 | 162
World | WLD | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 329.985632183908 | 328.4747191011236 | 317.7762430939226 | 299.1752747252747 | 286.8360655737705 | 281.9606557377049 | 275.4 | 268.4470899470899 | 267.5920634920635 | 264.3301587301588
Samoa | WSM | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 224 | 224 | 224 | 224 | 224 | 224 | 224 | 224 | 224 | 224
Yemen, Rep. | YEM | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 248 | 248 | 248 | 248 | 248 | 248 | 248 | 248 | 248 | 248
South Africa | ZAF | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 350 | 350 | 350 | 200 | 200 | 200 | 200 | 200 | 200 | 200
Congo, Dem. Rep. | COD | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 308 | 308 | 308 | 308 | 308 | 336 | 336 | 336 | 348 | 316
Zambia | ZMB | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 183 | 183 | 183 | 183 | 183 | 183 | 183 | 132 | 183 | 177
Zimbabwe | ZWE | Time to prepare and pay taxes (hours) | IC.TAX.DURS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 216 | 216 | 256 | 256 | 270 | 242 | 242 | 242 | 242 | 242