10 Countries with the Most Transparent Tax System
Tax transparency is performed quite well in these ten countries.
The 2026 edition of the Global Tax Expenditures Transparency Index has highlighted a growing global commitment to transparent and accountable tax systems.
The index, developed by the Council on Economic Policies and the German Institute of Development and Sustainability, evaluates how effectively governments disclose tax expenditure information, including tax incentives, exemptions, and subsidies.
Countries are scored based on public availability, institutional framework, methodology, descriptive tax data, and policy assessment.
Leading the 2026 ranking is Indonesia with an impressive score of 79.9, making it the world’s most transparent tax expenditure reporting country. Indonesia’s achievement reflects major improvements in fiscal accountability and public disclosure practices.
Republic of Korea follows closely with 78.3, recognized for its strong institutional framework and detailed reporting standards. Australia ranks third with 76.3, supported by consistent publication of comprehensive tax expenditure reports.
In Europe, Netherlands secured fourth place with 75.5, while Canada ranked fifth at 72.9. Both countries have established sophisticated tax monitoring systems that improve investor confidence and public trust. Germany followed with 72.2, demonstrating strong institutional oversight despite a complex tax structure.
Interestingly, emerging and developing economies also performed strongly. Russia ranked seventh with 71.3, while Benin achieved 71.0, showcasing notable progress in fiscal transparency within Africa. Their inclusion in the top ten reflects a broader international trend toward more open tax governance.
Meanwhile, France scored 68.9 and Brazil earned 68.8, completing the top ten list. France excelled in descriptive tax expenditure data, while Brazil continued reforms aimed at simplifying and modernizing tax administration.
The 2026 GTETI results demonstrate that transparent tax systems are becoming increasingly important for economic credibility, public accountability, and sustainable development. Countries that openly report tax incentives and expenditures are better positioned to strengthen governance, reduce corruption risks, and build investor confidence.
As global attention on fiscal transparency continues to grow, the GTETI rankings may increasingly influence how governments design and communicate their tax policies in the future.