On-time PIT return filing by GNI group
Median on-time filing rate for PIT returns (number filed on time ÷ number expected), by GNI group, FY2018–FY2023.
Notes:
Each panel shows the median on-time PIT filing rate for respondent jurisdictions in the GNI group, per year. The rate is the number of PIT returns filed on time (Form F Q2c, Derived Table A.51) divided by the number of returns expected (Form F Q2a, Derived Table A.50), expressed as a percentage. ISORA publishes this directly as code 88140_38 (‘On-time filing rate % – PIT’).
A median of 80% means half of jurisdictions in that GNI group had four in five expected returns filed by the due date, with the other half below. Medians are used in preference to means because a small number of jurisdictions report rates above 100% — typically from amended returns, multi-year filings, or definitional differences in what counts as an ‘expected’ return — which would pull a mean upwards.
Pre-2022 data should be read with some caution: the underlying Form F Q2 was asked in a different way prior to ISORA 2023 (covering FY 2018–2021), so year-on-year movement across that boundary partly reflects question redesign rather than pure behavioural change.
When a jurisdiction is highlighted, its own rate series is overlaid as a dashed red line on its GNI panel. Values above 120% are clipped at the y-axis ceiling for readability.
Source: ISORA Derived Tables A.50, A.51 (on-time filing rate, Form F Q2).