Pre-population of PIT returns

Automatic pre-filling of PIT returns

Snapshot from the OECD ITTI inventory.

GNI tierHigh GNI46Upper middle GNI31Lower middle GNI17Low GNI6

Bar segments: solid = complete pre-fill, faded = auto pre-fill only; they stack to the share with any pre-fill.


Notes:

Each bar shows the share of respondent jurisdictions in a GNI group with any form of automatic PIT return pre-fill (ITTI Q28). The darker segment is the subset that reaches complete pre-fill, where certain taxpayers receive a return that does not need to be edited (ITTI Q29). The denominator is the same for both segments — jurisdictions that answered Q28 — so the segments sum to the Q28 Yes share.

Both questions are binary Yes/No as reported to the ITTI survey and do not distinguish between piloted and fully rolled-out implementations.

When a jurisdiction is highlighted, a red diamond appears at the left edge of its GNI group's row — solid if it reaches complete pre-fill, open if it has auto pre-fill only. No marker is shown for jurisdictions that answered No to Q28 or are outside the ITTI respondent pool. The share of PIT returns actually filed electronically with pre-population (ISORA D.31) is shown on the Filing Channel Mix page.

Source: OECD ITTI Q28, Q29.