Ranking

Country Total Score Plan Scope Strike Price Minority Shareholders & Bureaucracy Employee Tax Timing Employee Tax Rate Employer Taxation
Estonia
30
5
5
5
5
5
5
Israel
27
5
4
5
5
4
4
Canada
27
5
4
5
5
4
4
France
26
5
4
5
5
3
4
UK
25
3
5
3
4
5
5
Portugal
24
3
3
5
5
4
4
US
24
4
4
5
4
3
4
Poland
23
4
3
3
5
4
4
Italy
22
3
3
3
5
4
4
Sweden
21
2
3
3
5
4
4
Ireland
20
2
3
4
4
3
4
Australia
16
1
4
1
4
3
3
Denmark
15
1
2
3
3
2
4
Netherlands
15
1
3
3
3
2
3
Switzerland
14
1
3
3
3
1
3
Norway
14
2
3
3
3
2
1
Czech Republic
14
1
4
2
5
1
1
Finland
13
1
2
3
3
2
2
Austria
13
1
2
3
4
2
1
Spain
11
1
2
2
4
1
1
Germany
10
1
1
2
3
1
2
Belgium
10
1
2
1
1
1
4