Affärslivet Tax Competitiveness Index 2026

Executive summary

The Affärslivet Tax Competitiveness Index 2026 ranks 45 economies on tax competitiveness by combining 4 equal-weighted dimensions, each normalised to a 0–100 scale. It is a measure of fiscal competitiveness, not of public services: a high rank means more room for private capital, not necessarily a better welfare state. Four World Bank series, equally weighted. United Arab Emirates leads with 88.5/100; Sweden ranks 39th of 45 with 40.3/100. This is Affärslivet's own composite — fully transparent: every input is an official World Bank series with a source URL, and the method below is reproducible. The complete ranking with per-dimension scores is downloadable as CSV and JSON under a CC BY 4.0 licence.

Key findings

The index — top economies

The chart shows the 15 highest-scoring economies (Sweden highlighted); scores are the equal-weighted mean of 4 dimensions, each normalised 0–100 across the 45 ranked economies.

Sweden, dimension by dimension

Sweden ranks 39th of 45 overall (40.3/100). Its normalised score and world rank on each dimension are below — a map of where the Swedish tax competitiveness is genuinely strong and where it lags.

Sweden's profile is relatively lopsided (a 46-point spread between its best and weakest dimension), scoring highest on national savings and lowest on tax burden.

Who leads each dimension

No single economy tops every dimension — the overall winner (United Arab Emirates) leads by being strong across the board (a 26-point spread across its dimensions). This table shows the world leader on each individual dimension of the index.

Regional patterns

Median composite score by world region reveals where tax competitiveness concentrates. Asia-Pacific leads on the median measure. Regional medians tell a story the country ranking alone can hide — whether strength is broad across a region or driven by one or two standouts.

What the index reveals

What the data says: United Arab Emirates leads with 88.5/100, 1.8× the median score of 49.8. The spread across the 45 ranked economies shows tax competitiveness is concentrated among a clear top tier, and — because the index equal-weights several dimensions — the leaders got there by being strong across the board, not on one metric alone.

For Sweden, the index indicates a middling position on tax competitiveness: 39th of 45 (40.3/100), strongest on national savings and with most room to improve on tax burden.

Top 5 vs bottom 5

The five highest- and five lowest-scoring economies on the Affärslivet Tax Competitiveness Index 2026 side by side — the clearest snapshot of the range across the 45 ranked economies.

How the index is built

The Affärslivet Tax Competitiveness Index ranks economies on the weight the state places on the private sector — a lighter tax burden, smaller government footprint and lower public debt, balanced by a healthy national savings rate.

Each dimension is min-max normalised across all economies with data (lowest = 0, highest = 100); dimensions where lower is better (e.g. unemployment, debt, inequality) are inverted so a higher score always means better. The composite is the equal-weighted mean of the dimensions an economy reports; a minimum of 3 is required to be ranked. Equal weighting is a deliberate, transparent choice.

Full ranking — 45 economies

Complete ranking with composite score and each economy's normalised (0–100) score per dimension.

Limitations & what the index can't tell you

This is a composite, and composites make choices. Scores are relative to the 45 ranked economies, so they shift as the field changes, not only as a country improves. Each dimension uses the most recent World Bank year available, and reporting lags differ across countries. Equal weighting is deliberate but not neutral — a differently weighted index would reorder the middle of the table (the top and bottom are robust).

The index measures the dimensions of tax competitiveness that official data captures; it is not a verdict on quality of life, policy or outcomes beyond them. We publish the full method and data precisely so others can reweight, extend or challenge it — reproducibility is the point.

Scoreboard (machine-readable data)

Every headline indicator with its value, period, source and confidence. Free to reuse under CC BY 4.0.

↓ CSV · ↓ JSON

Methodology & verification

The Affärslivet Tax Competitiveness Index 2026 equal-weights 4 World Bank dimensions, each min-max normalised to 0–100 (dimensions where lower is better are inverted). The composite is the mean of the dimensions an economy reports; at least 3 are required. Scores are relative to the ranked set and shift as peer data updates. Every input is an official World Bank series (compiled from the IMF, WHO, UNESCO and national sources) with a source URL; nothing is estimated. This is Affärslivet's own composite — transparent and reproducible, not an official World Bank, IMF or UN index. Confidence: Medium-High.

Data dictionary

Frequently asked questions

Glossary

Composite index

A single score combining several indicators, here the equal-weighted mean of 4 normalised dimensions. ↗

Min-max normalisation

Rescaling so the lowest value becomes 0 and the highest 100, making different indicators comparable; 'lower is better' dimensions are inverted. ↗

Tax burden

Dimension of the index — World Bank series GC.TAX.TOTL.GD.ZS (lower is better). ↗

Government size

Dimension of the index — World Bank series NE.CON.GOVT.ZS (lower is better). ↗

Public debt

Dimension of the index — World Bank series GC.DOD.TOTL.GD.ZS (lower is better). ↗

National savings

Dimension of the index — World Bank series NY.GNS.ICTR.ZS (higher is better). ↗

Sources

• World Bank Open Data — all dimensions
• World Bank — Tax burden
• World Bank — Government size
• World Bank — Public debt
• World Bank — National savings
• Affärslivet — Sweden Economic Indicators

Related reports & data

• Business Climate Index
• Economic Health Index
• Prosperity Index
• Richest Countries in the World
• Sweden Economic Indicators