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KPMG's Guide to International Business Location

Results by city

The International Report features results for 102 individual cities in ten countries. Overall results for each of these cities, by region and country, are as follows (US index = 100.0).

Location Country Index* Rank**
Europe
  MulhouseFrance101.92
  ParisFrance107.15
  ToulouseFrance101.81
  ErlangenGermany116.712
  FrankfurtGermany121.113
  HalleGermany112.510
  LivornoItaly 108.0 8
  NaplesItaly108.59
  VicenzaItaly107.26
  UtrechtNetherlands107.37
  Barnsley United Kingdom 103.23
  London United Kingdom 129.314
  Manchester United Kingdom 113.311
  Plymouth United Kingdom 104.94
North America
New England/Atlantic Canada
  Bangor, MEUnited States97.55
  Boston, MAUnited States106.711
  Burlington, VTUnited States99.46
  Charlottetown, PECanada95.83
  Fredericton, NBCanada95.32
  Halifax, NSCanada96.64
  Hartford, CTUnited States104.110
  Manchester, NHUnited States 101.0 8
  Moncton, NBCanada94.91
  Providence, RIUnited States101.99
  St. John's, NFCanada99.57
Northeast US/Canada
  Baltimore, MDUnited States98.97
  Buffalo, NYUnited States100.611
  Charleston, WVUnited States95.33
  Detroit, MIUnited States106.818
  Harrisburg, PAUnited States100.510
  Indianapolis, INUnited States101.314
  Lexington, KYUnited States 95.0 2
  Montreal, QCCanada98.56
  New York City, NYUnited States109.220
  North Virginia (Metro DC), VA United States 101.0 13
  Ottawa, ONCanada99.98
  Philadelphia, PAUnited States103.217
  Quebec City, QCCanada96.34
  Saginaw, MIUnited States102.216
  Sherbrooke, QCCanada92.81
  Toronto, ONCanada101.515
  Trenton, NJUnited States106.819
  Waterloo Region, ONCanada98.25
  Wilmington, DEUnited States100.612
  Youngstown, OHUnited States100.29
Southeast US & Puerto Rico
  Atlanta, GAUnited States96.98
  Greenville-Spartanburg, SCUnited States94.44
  Jackson, MSUnited States95.46
  Little Rock, ARUnited States93.43
  Montgomery, ALUnited States94.75
  Nashville, TNUnited States96.87
  Raleigh, NCUnited States97.610
  San Juan, PR Puerto Rico (US) 89.11
  Shreveport, LAUnited States92.72
  Tampa, FLUnited States97.39
Mexico
  AguascalientesMexico79.42
  GuadalajaraMexico82.64
  MonterreyMexico83.65
  PueblaMexico 80.0 3
  ReynosaMexico76.61
Midwest US/Western Canada
  Albuquerque, NMUnited States101.217
  Billings, MTUnited States99.412
  Calgary, ABCanada 102.0 18
  Cedar Rapids, IAUnited States97.67
  Cheyenne, WYUnited States96.94
  Chicago, ILUnited States106.523
  Dallas-Fort Worth, TXUnited States97.35
  Denver, COUnited States104.922
  Edmonton, ABCanada99.914
  Fargo, NDUnited States98.19
  Houston, TXUnited States99.411
  McAllen, TXUnited States93.71
  Milwaukee, WIUnited States103.720
  Minneapolis, MNUnited States103.921
  Oklahoma City, OKUnited States94.32
  Omaha, NEUnited States 99.0 10
  Phoenix, AZUnited States102.119
  Salt Lake City, UTUnited States 101.0 15
  Saskatoon, SKCanada96.73
  Sioux Falls, SDUnited States97.46
  St. Louis, MOUnited States101.116
  Wichita, KSUnited States99.613
  Winnipeg, MBCanada97.78
Pacific US/Canada
  Anchorage, AKUnited States112.611
  Boise, IDUnited States100.52
  Chilliwack, BCCanada101.63
  Honolulu, HIUnited States 115.0 12
  Las Vegas, NVUnited States105.58
  Portland, ORUnited States102.24
  Riverside-San Bernardino, CA United States102.85
  San Diego, CAUnited States104.67
  San Jose, CAUnited States 110.0 10
  Seattle, WAUnited States105.59
  Spokane, WAUnited States99.81
  Vancouver, BCCanada104.26
Asia Pacific
  AdelaideAustralia97.91
  BrisbaneAustralia100.13
  MelbourneAustralia99.42
  SydneyAustralia102.74
  FukuokaJapan113.65
  HamamatsuJapan114.66
  YokohamaJapan114.87
* Business costs are expressed as an index, with the United States being assigned the baseline index of 100.0. A cost index less than 100 indicates lower costs than the US. A cost index greater than 100 indicates higher costs than the US. For example, an index number of 95.0 represents a 5.0% cost advantage relative to the United States.
** Rank among cities within the same region.

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The analysis on this website is based on cost information collected primarily between July 2007 and January 2008. Taxes reflect tax rates in effect on January 1, 2008, and also incorporate any announced changes at that time to take effect at specified later dates. Exchange rates and other cost factors will, of course, change over time. Tax rates and other tax-related information are also subject to change as a result of new legislation, judicial decisions, and administrative pronouncements.

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