| Current Rank | Country | Value | Latest Reading | Previous Rank | Previous Value |
|---|---|---|---|---|---|
| 1 ↑ | Luxembourg | 99 | 2022 | 29 | 63 |
| 2 ↑ | Norway | 97 | 2022 | 36 | 57 |
| 3 ↓ | Bosnia and Herzegovina | 96 | 2022 | 1 | 94 |
| 3 ↑ | Denmark | 96 | 2022 | 41 | 44 |
| 3 ↑ | Sweden | 96 | 2022 | 41 | 44 |
| 3 ↓ | Bulgaria | 96 | 2022 | 1 | 94 |
| 3 ↑ | Switzerland | 96 | 2022 | 25 | 70 |
| 8 ↓ | Belarus | 95 | 2022 | 5 | 93 |
| 9 ↑ | Netherlands | 94 | 2022 | 37 | 52 |
| 10 ↑ | Czech Republic | 93 | 2022 | 18 | 79 |
| 10 ↑ | Estonia | 93 | 2022 | 16 | 81 |
| 12 ↑ | Latvia | 91 | 2022 | 21 | 77 |
| 13 ↑ | Germany | 90 | 2022 | 31 | 60 |
| 14 ↑ | Ireland | 89 | 2022 | 21 | 77 |
| 15 ↓ | Moldova | 87 | 2022 | 1 | 94 |
| 15 ↓ | Lithuania | 87 | 2022 | 13 | 85 |
| 17 ↑ | Malta | 86 | 2022 | 26 | 69 |
| 17 ↓ | Serbia | 86 | 2022 | 5 | 93 |
| 19 ↑ | Finland | 83 | 2022 | 27 | 68 |
| 20 ↓ | Angola | 80 | 2022 | 11 | 87 |
| 21 ↑ | Poland | 78 | 2022 | 23 | 74 |
| 22 ↑ | Slovenia | 77 | 2022 | 34 | 58 |
| 23 ↑ | Iceland | 76 | 2022 | 24 | 72 |
| 23 ↓ | Armenia | 76 | 2022 | 11 | 87 |
| 23 ↓ | Slovakia | 76 | 2022 | 20 | 78 |
| 26 ↓ | Croatia | 75 | 2022 | 18 | 79 |
| 27 ↓ | Ukraine | 74 | 2022 | 8 | 89 |
| 28 ↑ | Portugal | 73 | 2022 | 31 | 60 |
| 29 ↑ | Austria | 72 | 2022 | 40 | 46 |
| 30 ↓ | Cyprus | 71 | 2022 | 17 | 80 |
| 30 ↓ | Albania | 71 | 2022 | 8 | 89 |
| 32 ↓ | Macedonia | 70 | 2022 | 7 | 92 |
| 33 ↓ | Greece | 68 | 2022 | 31 | 60 |
| 34 ↓ | Georgia | 67 | 2022 | 8 | 89 |
| 35 ↓ | Hungary | 58 | 2022 | 14 | 84 |
| 36 ↑ | Belgium | 50 | 2022 | 39 | 47 |
| 37 ↓ | Italy | 49 | 2022 | 34 | 58 |
| 38 ↓ | Romania | 43 | 2022 | 1 | 94 |
| 39 ↓ | France | 39 | 2022 | 38 | 51 |
| 40 ↓ | Spain | 30 | 2022 | 30 | 62 |
| 41 ↓ | United Kingdom | 23 | 2022 | 28 | 65 |
| 42 ↓ | Montenegro | 12 | 2022 | 14 | 84 |
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.
