| Current Rank | Country | Value | Latest Reading | Previous Rank | Previous Value |
|---|---|---|---|---|---|
| 1 ↑ | Somalia | 100 | 2017 | 52 | |
| 2 ↑ | Chad | 96 | 2022 | 51 | 45 |
| 3 ↑ | Central African Republic | 95 | 2022 | 47 | 65 |
| 3 ↑ | Equatorial Guinea | 95 | 2022 | 28 | 75 |
| 5 ↑ | Mauritania | 93 | 2022 | 31 | 74 |
| 5 ↑ | Tanzania | 93 | 2022 | 13 | 81 |
| 7 ↑ | Guinea | 92 | 2022 | 40 | 70 |
| 7 ↑ | Djibouti | 92 | 2022 | 15 | 80 |
| 9 ↓ | Libya | 91 | 2018 | 1 | 95 |
| 10 ↑ | Togo | 89 | 2022 | 42 | 68 |
| 11 ↓ | Madagascar | 88 | 2022 | 3 | 91 |
| 12 ↓ | Sao Tome and Principe | 86 | 2022 | 5 | 88 |
| 13 ↓ | Sudan | 85 | 2021 | 9 | 86 |
| 14 ↑ | Benin | 83 | 2022 | 42 | 68 |
| 15 ↑ | Ethiopia | 82 | 2022 | 21 | 78 |
| 16 ↓ | Republic of the Congo | 80 | 2022 | 15 | 80 |
| 16 ↑ | Zimbabwe | 80 | 2022 | 50 | 63 |
| 18 ↑ | Cameroon | 79 | 2022 | 28 | 75 |
| 18 ↑ | Eritrea | 79 | 2022 | 31 | 74 |
| 20 ↑ | Gabon | 78 | 2021 | 31 | 74 |
| 21 ↑ | Democratic Republic of the Congo | 74 | 2020 | 31 | 74 |
| 21 | Ivory Coast | 74 | 2022 | 21 | 78 |
| 23 ↑ | Zambia | 71 | 2021 | 35 | 73 |
| 23 ↑ | Mali | 71 | 2022 | 41 | 69 |
| 25 ↓ | Gambia | 69 | 2022 | 24 | 77 |
| 25 ↓ | Niger | 69 | 2022 | 24 | 77 |
| 27 ↓ | Burkina Faso | 66 | 2022 | 13 | 81 |
| 28 ↓ | Liberia | 65 | 2022 | 9 | 86 |
| 29 ↑ | Comoros | 64 | 2021 | 48 | 64 |
| 30 ↓ | Rwanda | 62 | 2022 | 15 | 80 |
| 31 ↓ | Nigeria | 58 | 2022 | 11 | 85 |
| 32 ↑ | Senegal | 57 | 2022 | 37 | 72 |
| 33 ↓ | Sierra Leone | 54 | 2022 | 6 | 87 |
| 33 ↑ | Uganda | 54 | 2022 | 35 | 73 |
| 35 ↓ | Mozambique | 53 | 2022 | 28 | 75 |
| 36 ↓ | Cape Verde | 48 | 2022 | 21 | 78 |
| 37 ↑ | Morocco | 46 | 2022 | 42 | 68 |
| 38 ↑ | Algeria | 39 | 2022 | 46 | 67 |
| 39 ↓ | Seychelles | 37 | 2022 | 24 | 77 |
| 40 ↓ | Guinea-Bissau | 31 | 2022 | 4 | 89 |
| 41 ↓ | Lesotho | 28 | 2022 | 37 | 72 |
| 42 | Namibia | 22 | 2022 | 42 | 68 |
| 43 ↓ | Tunisia | 21 | 2022 | 37 | 72 |
| 44 ↓ | Botswana | 19 | 2022 | 6 | 87 |
| 45 ↓ | Swaziland | 16 | 2022 | 18 | 79 |
| 46 ↓ | Kenya | 11 | 2022 | 18 | 79 |
| 46 ↓ | Malawi | 11 | 2022 | 18 | 79 |
| 48 ↓ | Burundi | 10 | 2022 | 24 | 77 |
| 49 ↓ | Ghana | 8 | 2022 | 12 | 83 |
| 49 ↓ | South Africa | 8 | 2022 | 48 | 64 |
| 51 ↓ | Mauritius | 7 | 2022 | 2 | 92 |
| 52 ↓ | Egypt | 4 | 2022 | 6 | 87 |
The Fiscal freedom index measures the tax burden imposed by government. It is composed of three quantitative factors: the top marginal tax rate on individual income, the top marginal tax rate on corporate income, and the total tax burden as a percentage of GDP.
