| # | Flag | Country | Time to prepare and pay taxes (hours)Time to prepare and pay taxes (hours) | Year |
|---|---|---|---|---|
| 1 | Brazil | 1,958.0 | 2018 | |
| 2 | Bolivia | 1,025.0 | 2018 | |
| 3 | Libya | 889.0 | 2018 | |
| 4 | Venezuela | 792.0 | 2018 | |
| 5 | Chad | 766.0 | 2018 | |
| 6 | Ecuador | 664.0 | 2018 | |
| 7 | Gabon | 632.0 | 2018 | |
| 8 | Cameroon | 624.0 | 2018 | |
| 9 | Republic of the Congo | 602.0 | 2018 | |
| 10 | Vietnam | 498.0 | 2018 | |
| 11 | Equatorial Guinea | 492.0 | 2018 | |
| 12 | Central African Republic | 483.0 | 2018 | |
| 13 | Bulgaria | 453.0 | 2018 | |
| 14 | Senegal | 441.0 | 2018 | |
| 15 | Bangladesh | 435.0 | 2018 | |
| 16 | São Tomé and Príncipe | 424.0 | 2018 | |
| 17 | Bosnia and Herzegovina | 411.0 | 2018 | |
| 18 | Panama | 408.0 | 2018 | |
| 19 | Guinea | 400.0 | 2018 | |
| 20 | Egypt | 392.0 | 2018 | |
| 21 | Maldives | 390.5 | 2018 | |
| 22 | Paraguay | 378.0 | 2018 | |
| 23 | Laos | 362.0 | 2018 | |
| 24 | Nepal | 353.0 | 2018 | |
| 25 | Nigeria | 347.4 | 2018 | |
| 26 | Democratic Republic Of Congo | 346.0 | 2018 | |
| 27 | Sierra Leone | 343.0 | 2018 | |
| 28 | Syria | 336.0 | 2018 | |
| 29 | Poland | 334.0 | 2018 | |
| 30 | Ukraine | 327.5 | 2018 | |
| 31 | Lesotho | 327.0 | 2018 | |
| 32 | Gambia | 326.0 | 2018 | |
| 33 | Dominican Republic | 317.0 | 2018 | |
| 34 | Iraq | 312.0 | 2018 | |
| 35 | Argentina | 311.5 | 2018 | |
| 36 | Namibia | 302.0 | 2018 | |
| 37 | Ethiopia | 300.0 | 2018 | |
| 38 | Montenegro | 300.0 | 2018 | |
| 39 | Chile | 296.0 | 2018 | |
| 40 | Pakistan | 293.5 | 2018 | |
| 41 | Angola | 287.0 | 2018 | |
| 42 | Myanmar | 282.0 | 2018 | |
| 43 | Hungary | 277.0 | 2018 | |
| 44 | East Timor | 276.0 | 2018 | |
| 45 | India | 275.4 | 2018 | |
| 46 | Jamaica | 272.0 | 2018 | |
| 47 | Afghanistan | 270.0 | 2018 | |
| 48 | Mauritania | 270.0 | 2018 | |
| 49 | Benin | 270.0 | 2018 | |
| 50 | Burkina Faso | 270.0 | 2018 | |
| 51 | Niger | 270.0 | 2018 | |
| 52 | Mali | 270.0 | 2018 | |
| 53 | Algeria | 265.0 | 2018 | |
| 54 | Armenia | 262.0 | 2018 | |
| 55 | Peru | 260.0 | 2018 | |
| 56 | Guyana | 256.0 | 2018 | |
| 57 | Colombia | 255.5 | 2018 | |
| 58 | Albania | 252.0 | 2018 | |
| 59 | Guatemala | 248.0 | 2018 | |
| 60 | Yemen | 248.0 | 2018 | |
| 61 | Fiji | 247.0 | 2018 | |
| 62 | Barbados | 245.0 | 2018 | |
| 63 | Portugal | 243.0 | 2018 | |
| 64 | Zimbabwe | 242.0 | 2018 | |
| 65 | Mexico | 240.5 | 2018 | |
| 66 | Israel | 239.0 | 2018 | |
| 67 | Italy | 238.0 | 2018 | |
| 68 | Slovenia | 233.0 | 2018 | |
| 69 | Burundi | 232.0 | 2018 | |
| 70 | Czech Republic | 230.0 | 2018 | |
| 71 | Thailand | 229.0 | 2018 | |
| 72 | Serbia | 225.5 | 2018 | |
| 73 | Kyrgyzstan | 225.0 | 2018 | |
| 74 | Tajikistan | 224.0 | 2018 | |
| 75 | Samoa | 224.0 | 2018 | |
| 76 | Honduras | 224.0 | 2018 | |
| 77 | Ghana | 224.0 | 2018 | |
| 78 | Georgia | 220.0 | 2018 | |
| 79 | Germany | 218.0 | 2018 | |
| 80 | Guinea-Bissau | 218.0 | 2018 | |
| 81 | Puerto Rico | 218.0 | 2018 | |
| 82 | Iran | 216.0 | 2018 | |
| 83 | Eritrea | 216.0 | 2018 | |
| 84 | South Africa | 210.0 | 2018 | |
| 85 | South Sudan | 210.0 | 2018 | |
| 86 | Trinidad and Tobago | 210.0 | 2018 | |
| 87 | Indonesia | 207.5 | 2018 | |
| 88 | Tanzania | 207.0 | 2018 | |
| 89 | Croatia | 206.0 | 2018 | |
| 90 | Ivory Coast | 205.0 | 2018 | |
| 91 | Saint Kitts And Nevis | 203.0 | 2018 | |
| 92 | Papua New Guinea | 203.0 | 2018 | |
| 93 | Nicaragua | 201.0 | 2018 | |
| 94 | Mozambique | 200.0 | 2018 | |
| 95 | Tonga | 200.0 | 2018 | |
| 96 | Suriname | 199.0 | 2018 | |
| 97 | The Bahamas | 197.0 | 2018 | |
| 98 | Uganda | 195.0 | 2018 | |
| 99 | Greece | 193.0 | 2018 | |
| 100 | Slovakia | 192.0 | 2018 | |
| 101 | Malaysia | 188.0 | 2018 | |
| 102 | South Korea | 188.0 | 2018 | |
| 103 | Haiti | 184.0 | 2018 | |
| 104 | Belarus | 184.0 | 2018 | |
| 105 | Madagascar | 183.0 | 2018 | |
| 106 | Kazakhstan | 182.0 | 2018 | |
| 107 | Philippines | 181.0 | 2018 | |
| 108 | Moldova | 181.0 | 2018 | |
| 109 | Uzbekistan | 181.0 | 2018 | |
| 110 | Lebanon | 181.0 | 2018 | |
| 111 | Sudan | 180.0 | 2018 | |
| 112 | Cape Verde | 180.0 | 2018 | |
| 113 | El Salvador | 180.0 | 2018 | |
| 114 | Kenya | 179.5 | 2018 | |
| 115 | Malawi | 177.3 | 2018 | |
| 116 | Antigua and Barbuda | 177.0 | 2018 | |
| 117 | United States | 175.0 | 2018 | |
| 118 | Cambodia | 173.0 | 2018 | |
| 119 | Turkey | 170.0 | 2018 | |
| 120 | Latvia | 168.5 | 2018 | |
| 121 | Russia | 168.0 | 2018 | |
| 122 | Kiribati | 168.0 | 2018 | |
| 123 | Zambia | 164.0 | 2018 | |
| 124 | Romania | 163.0 | 2018 | |
| 125 | Uruguay | 163.0 | 2018 | |
| 126 | Togo | 159.0 | 2018 | |
| 127 | Azerbaijan | 159.0 | 2018 | |
| 128 | Morocco | 155.0 | 2018 | |
| 129 | Kosovo | 153.5 | 2018 | |
| 130 | Mauritius | 152.0 | 2018 | |
| 131 | Costa Rica | 151.0 | 2018 | |
| 132 | Spain | 147.5 | 2018 | |
| 133 | Belize | 147.0 | 2018 | |
| 134 | Tunisia | 144.0 | 2018 | |
| 135 | China | 142.0 | 2018 | |
| 136 | Iceland | 140.0 | 2018 | |
| 137 | New Zealand | 140.0 | 2018 | |
| 138 | Grenada | 140.0 | 2018 | |
| 139 | Liberia | 139.5 | 2018 | |
| 140 | Malta | 139.0 | 2018 | |
| 141 | France | 139.0 | 2018 | |
| 142 | Belgium | 136.0 | 2018 | |
| 143 | Mongolia | 134.0 | 2018 | |
| 144 | Denmark | 132.0 | 2018 | |
| 145 | Austria | 131.0 | 2018 | |
| 146 | Canada | 131.0 | 2018 | |
| 147 | Japan | 129.5 | 2018 | |
| 148 | Sri Lanka | 129.0 | 2018 | |
| 149 | Federated States of Micronesia | 128.0 | 2018 | |
| 150 | Jordan | 126.8 | 2018 | |
| 151 | Cyprus | 122.5 | 2018 | |
| 152 | Swaziland | 122.0 | 2018 | |
| 153 | Sweden | 122.0 | 2018 | |
| 154 | Vanuatu | 120.0 | 2018 | |
| 155 | Botswana | 120.0 | 2018 | |
| 156 | Netherlands | 119.0 | 2018 | |
| 157 | Republic of Macedonia | 119.0 | 2018 | |
| 158 | Dominica | 117.0 | 2018 | |
| 159 | Saint Lucia | 110.0 | 2018 | |
| 160 | Saint Vincent and the Grenadines | 108.0 | 2018 | |
| 161 | United Kingdom | 105.0 | 2018 | |
| 162 | Australia | 105.0 | 2018 | |
| 163 | Comoros | 100.0 | 2018 | |
| 164 | Lithuania | 99.0 | 2018 | |
| 165 | Kuwait | 98.0 | 2018 | |
| 166 | Rwanda | 95.5 | 2018 | |
| 167 | Finland | 90.0 | 2018 | |
| 168 | Seychelles | 85.0 | 2018 | |
| 169 | Republic of Ireland | 82.0 | 2018 | |
| 170 | Solomon Islands | 80.0 | 2018 | |
| 171 | Norway | 79.0 | 2018 | |
| 172 | Djibouti | 76.0 | 2018 | |
| 173 | Oman | 68.0 | 2018 | |
| 174 | Singapore | 64.0 | 2018 | |
| 175 | Switzerland | 63.0 | 2018 | |
| 176 | Marshall Islands | 56.0 | 2018 | |
| 177 | Luxembourg | 55.0 | 2018 | |
| 178 | Brunei | 52.5 | 2018 | |
| 179 | Palau | 52.0 | 2018 | |
| 180 | San Marino | 52.0 | 2018 | |
| 181 | Bhutan | 52.0 | 2018 | |
| 182 | Estonia | 50.0 | 2018 | |
| 183 | Qatar | 41.0 | 2018 | |
| 184 | Saudi Arabia | 39.0 | 2018 | |
| 185 | Hong Kong | 34.5 | 2018 | |
| 186 | Bahrain | 28.5 | 2018 | |
| 187 | United Arab Emirates | 12.0 | 2018 |