Corporate tax haven index
The world’s Biggest enablers of corporate tax abuse
year
Rank
value
Country data for 2019 and 2021 based on older version of index methodology.
latest updates
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indicator
Current global average
Current global average
Previous global average
Previous global average
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Editor’s focus
press release
Multinationals' IP tax break like 7-month tax break for workers
Countries are giving multinational corporations an average 62% tax discount on profits generated from intellectual property. The size of the discount is proportionally the same as allowing workers to not pay income tax for seven months of the year.
Mark Bou Monsour
2025-12-02
blog
Indicator deep dive: ‘patent box regimes’
In this blog, we’ll do a deep dive into the indicator on patent box regimes and share some of the key findings of our research.
Bob Michel
2025-12-02
blog
Deep dive in Corporate Tax Haven Index indicators on royalties and services
We recently published the latest update to the Tax Justice Network’s Corporate Tax Haven Index, which is a ranking of the countries most complicit in helping multinational corporations underpay tax.
Bob Michel
2024-11-06
methodology
Two main factors Behind corporate tax abuse Complicity
The Corporate Tax Haven Index is a ranking of countries most complicit in helping multinational corporations underpay corporate income tax. The index evaluates how much wiggle room for corporate tax abuse a country’s laws and regulations provide - this is the country’s ‘Haven Score’. The index also monitors how much financial activity by multinational corporations enters and exits the country - this is the country’s ‘Global Scale Weight’. These two factors are then combined to determine how big of a role the country plays in enabling global corporate tax abuse - this is the country’s ‘CTHI value’ and is what the country is ranked on.
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Data in action
The Corporate Tax Haven Index is used by governments, international bodies, journalists, academics and campaigners to understand and tackle global corporate tax abuse.
European Parliament
Referenced in European Parliament resolution of 21 January 2021 on reforming the EU list of tax havens.
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UN Human Rights Council
Referenced in a report commissioned by the Human Right Council on the impact of fiscal policy on human rights.
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Argentina Anti-Corruption Bureau
Referenced in a study by Argentina's Anti-Corruption Bureau (Oficina Anticorrupción) on tax havens and their impact on Argentina.
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