PIT Comparator.
A personal income tax (PIT) reference for global mobility practitioners
The PIT Comparator began as Tom Wood’s capstone project for the Professional Certificate in Data Analysis course he undertook in 2026 with Imperial College London. It is shared in the hope that it proves useful to fellow global mobility practitioners — and as a practical showcase of new data skills applied to a familiar field.
The PIT compliance environment
Compare how mature 104 personal income tax administrations are
— in terms of registration, filing, enforcement and digital
capability relative to GDP per capita. Drawn primarily from the
International Survey on Revenue Administration (ISORA), and supplemented with data from the
Inventory of Tax Technology Initiatives (ITTI).
Jurisdictions are grouped throughout into the four
World Bank Gross National Income (GNI) per capita tiers:
High
Upper middle
Lower middle
Low
The PIT compliance environment
Compare how mature 104 personal income tax administrations are — in terms of registration, filing, enforcement and digital capability relative to GDP per capita. Drawn primarily from the International Survey on Revenue Administration (ISORA), and supplemented with data from the Inventory of Tax Technology Initiatives (ITTI). Jurisdictions are grouped throughout into the four World Bank Gross National Income (GNI) per capita tiers: High Upper middle Lower middle Low
PIT Admin Maturity
An overall ranking of how mature each tax administration is — reflecting how easy it is to register and file, how rigorously the system is enforced, and how digital it has become. Indicates where dealing with personal tax should feel modern and efficient versus where to expect more friction.
Macroeconomics & PIT
How important personal income tax is to each country's tax mix and overall economy.
Country summary — one jurisdiction, every compliance measure, benchmarked against its GNI-tier peers on a single page.
Individual Registration for PIT
How a taxpayer signs up for PIT in each jurisdiction — online, in-person, by post, by phone, or by email. Highlights where an inbound employee can self-register from a laptop versus where physical attendance is still required.
Automated Registration
Whether individuals are registered and de-registered for PIT automatically — by the administration acting on third-party data, or by third parties such as employers — the difference between a smooth PIT onboarding and one where the taxpayer handles their own paperwork.
Pre-population
Whether the tax authority pre-fills PIT returns using data already received from employers, banks and brokers.
Filing Channel Mix
The split between electronic, paper and pre-populated PIT returns in each jurisdiction, and how the mix has shifted between 2018 and 2024.
On-Time Filing
How reliably taxpayers submit their PIT return by the statutory deadline.
Debt Collection Effectiveness
How well each tax authority recovers PIT that has been assessed but not yet paid — based on arrears as a share of total PIT revenue.
Audit Effectiveness
How much additional tax each PIT audit recovers on average.
OECD PIT & Social Security rates
Explore statistical analysis of personal income tax and
social-security rates across OECD member states, under different
earnings, family and civil-status scenarios.
OECD PIT & Social Security rates
Explore statistical analysis of personal income tax and social-security rates across OECD member states, under different earnings, family and civil-status scenarios.
Rankings
Side-by-side comparison of personal income tax and social-security rates across OECD countries — for different earnings levels, marital status and family circumstances.
Trend
How PIT and social-security rates in OECD countries have moved over time, by jurisdiction and by earnings or family scenario.
Statistics
Distributions and summary statistics for PIT and social-security rates across OECD countries — useful for benchmarking a single jurisdiction against the OECD norm.