Abstract The taxonomy described in this paper was developed to investigate the process of mathematical problem solving in terms of definable behaviours. It was also used as an instrument to classify and encode behaviours in their sequence of observed occurrence during the process of mathematical problem solving. It is a behavioural analysis framework formulated to examine the “thinking-aloud” protocols of individuals for comprehensive information about the problem solving process itself, the individual differences in the behaviours of subjects and the strategies applied by each in dealing with non-routine mathematical problems.