Around£147m remains uncollected in Scotland, with councils picking up around 88% of the£1.26bn due. Collection in England is 96%.
City of Glasgow Council came bottom of the table, while Orkney Islands Council collects the most.
Deputy auditor general Caroline Gardiner said: 'The Scottish Executive, COSLA and the Commission have all looked at problems with council tax collection. They need to redouble their efforts.'