| # | Flag | Country | Tax payments (number)Tax payments (number) | Year |
|---|---|---|---|---|
| 1 | Venezuela | 70 | 2018 | |
| 2 | Ivory Coast | 63 | 2018 | |
| 3 | Tanzania | 60 | 2018 | |
| 4 | Senegal | 58 | 2018 | |
| 5 | Benin | 57 | 2018 | |
| 6 | Antigua and Barbuda | 57 | 2018 | |
| 7 | Central African Republic | 56 | 2018 | |
| 8 | Chad | 54 | 2018 | |
| 9 | Democratic Republic Of Congo | 52 | 2018 | |
| 10 | Kyrgyzstan | 51 | 2018 | |
| 11 | Zimbabwe | 51 | 2018 | |
| 12 | Republic of the Congo | 50 | 2018 | |
| 13 | Gabon | 50 | 2018 | |
| 14 | Togo | 49 | 2018 | |
| 15 | Gambia | 49 | 2018 | |
| 16 | Honduras | 48 | 2018 | |
| 17 | Nigeria | 48 | 2018 | |
| 18 | Haiti | 47 | 2018 | |
| 19 | Pakistan | 47 | 2018 | |
| 20 | São Tomé and Príncipe | 46 | 2018 | |
| 21 | Guinea-Bissau | 46 | 2018 | |
| 22 | Equatorial Guinea | 46 | 2018 | |
| 23 | Burkina Faso | 45 | 2018 | |
| 24 | Cameroon | 44 | 2018 | |
| 25 | Yemen | 44 | 2018 | |
| 26 | Nicaragua | 43 | 2018 | |
| 27 | Indonesia | 43 | 2018 | |
| 28 | Sudan | 42 | 2018 | |
| 29 | Grenada | 42 | 2018 | |
| 30 | Bolivia | 42 | 2018 | |
| 31 | Niger | 41 | 2018 | |
| 32 | Cambodia | 40 | 2018 | |
| 33 | Saint Kitts And Nevis | 39 | 2018 | |
| 34 | Papua New Guinea | 39 | 2018 | |
| 35 | Trinidad and Tobago | 39 | 2018 | |
| 36 | Nepal | 39 | 2018 | |
| 37 | Fiji | 38 | 2018 | |
| 38 | Samoa | 37 | 2018 | |
| 39 | South Sudan | 37 | 2018 | |
| 40 | Dominica | 37 | 2018 | |
| 41 | Mozambique | 37 | 2018 | |
| 42 | Saint Vincent and the Grenadines | 36 | 2018 | |
| 43 | Panama | 36 | 2018 | |
| 44 | Sri Lanka | 36 | 2018 | |
| 45 | Laos | 35 | 2018 | |
| 46 | Saint Lucia | 35 | 2018 | |
| 47 | Mali | 35 | 2018 | |
| 48 | Djibouti | 35 | 2018 | |
| 49 | Malawi | 35 | 2018 | |
| 50 | Guyana | 35 | 2018 | |
| 51 | Albania | 35 | 2018 | |
| 52 | Sierra Leone | 34 | 2018 | |
| 53 | Solomon Islands | 34 | 2018 | |
| 54 | Botswana | 34 | 2018 | |
| 55 | Croatia | 34 | 2018 | |
| 56 | Swaziland | 33 | 2018 | |
| 57 | Mauritania | 33 | 2018 | |
| 58 | Serbia | 33 | 2018 | |
| 59 | Bangladesh | 33 | 2018 | |
| 60 | Liberia | 33 | 2018 | |
| 61 | Bosnia and Herzegovina | 33 | 2018 | |
| 62 | Guinea | 33 | 2018 | |
| 63 | Comoros | 33 | 2018 | |
| 64 | Lesotho | 32 | 2018 | |
| 65 | Myanmar | 31 | 2018 | |
| 66 | Uganda | 31 | 2018 | |
| 67 | Vanuatu | 31 | 2018 | |
| 68 | Ghana | 31 | 2018 | |
| 69 | Angola | 31 | 2018 | |
| 70 | Eritrea | 30 | 2018 | |
| 71 | Tonga | 30 | 2018 | |
| 72 | Cape Verde | 30 | 2018 | |
| 73 | Suriname | 30 | 2018 | |
| 74 | Japan | 30 | 2018 | |
| 75 | Ethiopia | 29 | 2018 | |
| 76 | Egypt | 29 | 2018 | |
| 77 | Belize | 29 | 2018 | |
| 78 | Seychelles | 29 | 2018 | |
| 79 | Barbados | 29 | 2018 | |
| 80 | Israel | 28 | 2018 | |
| 81 | Cyprus | 27 | 2018 | |
| 82 | Namibia | 27 | 2018 | |
| 83 | Algeria | 27 | 2018 | |
| 84 | Kenya | 25 | 2018 | |
| 85 | Burundi | 24 | 2018 | |
| 86 | Jordan | 23 | 2018 | |
| 87 | Madagascar | 23 | 2018 | |
| 88 | Luxembourg | 23 | 2018 | |
| 89 | Federated States of Micronesia | 21 | 2018 | |
| 90 | Iceland | 21 | 2018 | |
| 91 | Thailand | 21 | 2018 | |
| 92 | Uruguay | 20 | 2018 | |
| 93 | Iran | 20 | 2018 | |
| 94 | The Bahamas | 20 | 2018 | |
| 95 | Paraguay | 20 | 2018 | |
| 96 | Lebanon | 20 | 2018 | |
| 97 | Syria | 20 | 2018 | |
| 98 | Switzerland | 19 | 2018 | |
| 99 | Mongolia | 19 | 2018 | |
| 100 | Libya | 19 | 2018 | |
| 101 | Afghanistan | 19 | 2018 | |
| 102 | Bhutan | 18 | 2018 | |
| 103 | Montenegro | 18 | 2018 | |
| 104 | San Marino | 18 | 2018 | |
| 105 | East Timor | 18 | 2018 | |
| 106 | Maldives | 17 | 2018 | |
| 107 | Puerto Rico | 16 | 2018 | |
| 108 | Oman | 15 | 2018 | |
| 109 | Iraq | 15 | 2018 | |
| 110 | Romania | 14 | 2018 | |
| 111 | Italy | 14 | 2018 | |
| 112 | Bahrain | 14 | 2018 | |
| 113 | Bulgaria | 14 | 2018 | |
| 114 | Philippines | 14 | 2018 | |
| 115 | Armenia | 14 | 2018 | |
| 116 | Kuwait | 12 | 2018 | |
| 117 | South Korea | 12 | 2018 | |
| 118 | Austria | 12 | 2018 | |
| 119 | India | 11 | 2018 | |
| 120 | Zambia | 11 | 2018 | |
| 121 | Colombia | 11 | 2018 | |
| 122 | Hungary | 11 | 2018 | |
| 123 | Australia | 11 | 2018 | |
| 124 | Belgium | 11 | 2018 | |
| 125 | Kiribati | 11 | 2018 | |
| 126 | Jamaica | 11 | 2018 | |
| 127 | Palau | 11 | 2018 | |
| 128 | Costa Rica | 10 | 2018 | |
| 129 | Moldova | 10 | 2018 | |
| 130 | Denmark | 10 | 2018 | |
| 131 | Lithuania | 10 | 2018 | |
| 132 | Kosovo | 10 | 2018 | |
| 133 | United States | 10 | 2018 | |
| 134 | Uzbekistan | 10 | 2018 | |
| 135 | Slovenia | 10 | 2018 | |
| 136 | Turkey | 10 | 2018 | |
| 137 | Vietnam | 10 | 2018 | |
| 138 | Spain | 9 | 2018 | |
| 139 | Germany | 9 | 2018 | |
| 140 | Peru | 9 | 2018 | |
| 141 | Brazil | 9 | 2018 | |
| 142 | France | 9 | 2018 | |
| 143 | Argentina | 9 | 2018 | |
| 144 | Marshall Islands | 9 | 2018 | |
| 145 | Republic of Ireland | 9 | 2018 | |
| 146 | Netherlands | 9 | 2018 | |
| 147 | Czech Republic | 8 | 2018 | |
| 148 | Malta | 8 | 2018 | |
| 149 | Mauritius | 8 | 2018 | |
| 150 | Malaysia | 8 | 2018 | |
| 151 | Guatemala | 8 | 2018 | |
| 152 | Greece | 8 | 2018 | |
| 153 | United Kingdom | 8 | 2018 | |
| 154 | Portugal | 8 | 2018 | |
| 155 | Finland | 8 | 2018 | |
| 156 | Rwanda | 8 | 2018 | |
| 157 | Estonia | 8 | 2018 | |
| 158 | Ecuador | 8 | 2018 | |
| 159 | Slovakia | 8 | 2018 | |
| 160 | Canada | 8 | 2018 | |
| 161 | Tunisia | 8 | 2018 | |
| 162 | Chile | 7 | 2018 | |
| 163 | Kazakhstan | 7 | 2018 | |
| 164 | Dominican Republic | 7 | 2018 | |
| 165 | Belarus | 7 | 2018 | |
| 166 | Russia | 7 | 2018 | |
| 167 | Poland | 7 | 2018 | |
| 168 | New Zealand | 7 | 2018 | |
| 169 | South Africa | 7 | 2018 | |
| 170 | Republic of Macedonia | 7 | 2018 | |
| 171 | Latvia | 7 | 2018 | |
| 172 | El Salvador | 7 | 2018 | |
| 173 | China | 7 | 2018 | |
| 174 | Mexico | 6 | 2018 | |
| 175 | Morocco | 6 | 2018 | |
| 176 | Azerbaijan | 6 | 2018 | |
| 177 | Sweden | 6 | 2018 | |
| 178 | Tajikistan | 6 | 2018 | |
| 179 | Norway | 5 | 2018 | |
| 180 | Georgia | 5 | 2018 | |
| 181 | Singapore | 5 | 2018 | |
| 182 | Ukraine | 5 | 2018 | |
| 183 | Brunei | 5 | 2018 | |
| 184 | Qatar | 4 | 2018 | |
| 185 | United Arab Emirates | 4 | 2018 | |
| 186 | Hong Kong | 3 | 2018 | |
| 187 | Saudi Arabia | 3 | 2018 |