Average tax transparency score from 2015 to 2025
widening performance gap between the highest and lowest scoring companies. The overall joined by companies scoring much higher than in previous years. At the same time, several companies score significantly lower than in previous editions, with some now receiving zero or As in previous editions, differences between the eight countries in scope remain considerable. Last year, Italy, Spain, and the Netherlands stood out as clear leaders. This year, the 51 companies from the Netherlands achieve the highest country average at 54 percent. Spain follows with 51 percent and Italy with 48 percent, both significantly lower than last year. Belgium is at 25 percent and Sweden at 18 percent; both scored low last year and have declined further since 2024. In line with the overall drop in the average score across all companies in 2025, none of the eight countries increased their average score. All country averages have decreased in The benchmark covers 116 companies from eight European countries and five sectors. The