India is still the predominant resource for outsourcing technology development but many other countries play actively in providing this service. Here is the top 20 according to AT Kearney’s 2016 Global Services Location Index™:

“Offshoring to India remains a highly attractive proposition for many companies, and it is the undisputed industry leader.” 

• India. Offshoring to India remains a highly attractive proposition for many companies, and it is the undisputed industry leader. Consider, for example, that no fewer than five Chinese handset manufacturers have announced plans to establish R&D centers in India, which is expected to become the world’s second largest buyer of handsets.
• Malaysia. Malaysia holds steady in the ranking, thanks to minor improvements in IP security and compensation costs that give the country a leg up over Brazil. Not leading in any category, Malaysia turns in a solid performance across the board, and that has ensured third place in the Index since its inception.
• Brazil. Largely due to the devaluation of the Brazilian real, Brazil has raised four positions in the GSLI, despite a mild decline in its relative scores for IT and BPO experience.
• Indonesia. Though not a well-known destination for services offshoring, Indonesia has very strong fundamentals. One of the world’s largest pools of talent, an attractive financial profile and good infrastructure give Indonesia much future potential in this space.
• Thailand. Thailand joins its Southeast Asian peers at the top of the index, thanks to a well-educated population, an advantageous financial profile, and sophisticated companies. However, thus far Thailand has not fully taken advantage of the opportunity that the global services industry represents—so the upside remains large.
• The Philippines. The Philippines is second only to India as a player in the global outsourcing industry, where it began in contact centers and gradually climbed the value chain to now incorporate most functions in BPO and IT. Since the 2014 GSLI, the Philippines have registered gains in its scores in infrastructure, environment, and tax and regulatory costs.
• Chile. With one of the most accommodating business environments in all of Latin America and a strong education system, Chile is a destination for high-end offshore functions such as research centers for global banking clients and R&D centers, as well as more traditional back-office jobs.