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Estonia leads fiscal competitiveness. France remains last

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Based on a feed excerpt; full article content has not been acquired. Source evidence retrieved 19/10/2026, 08:56:24 UTC.

Briefings

The 2026 Tax Foundation International Index of Fiscal Competitiveness ranks Estonia as the most competitive OECD country, maintaining its top position for the 13th consecutive year. Estonia leads with a 22% tax rate on distributed corporate profits and a single tax on personal income, while France remains last at 45.7 points. The Baltic states (Estonia, Latvia, Lithuania) occupy the top five, with Estonia's corporate tax model distinguishing it from its neighbors. Other nations like New Zealand and Switzerland rank higher, but the report notes that recent fiscal changes may not yet reflect in current data.

Key points

• Estonia holds the top fiscal competitiveness ranking among OECD countries for the 13th consecutive year, with a 22% tax rate on distributed corporate profits.
• France remains the least competitive OECD country with a score of 45.7 points, significantly lower than Estonia's 13th place ranking.

Context

The 2026 Tax Foundation International Index of Fiscal Competitiveness ranks OECD countries based on tax neutrality and efficiency. Estonia's top position is maintained by its 22% corporate profit tax rate and single personal income tax system. The report highlights how specific tax rules, such as deferred payment for corporations and limited property tax bases, influence rankings.

Limitations

The data reflects the 2026 edition and excludes countries outside the OECD. Some recent fiscal changes may not yet be fully reflected in the current snapshot. The report does not account for non-fiscal factors influencing competitiveness.

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