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Table II.1. Statutory corporate income tax rate

Year
UnitPercentage
Corporate income tax rateCentral governmentCentral governmentSub-central government corporate income tax rateInformation on itemCombined corporate income tax rateInformation on item
Corporate income tax rateInformation on itemCorporate income tax rate exclusive of surtaxCorporate income tax rate less deductions for sub-national taxesInformation on item
Sort ascendingSort descendingSort ascendingSort descendingSort ascendingSort descendingSort ascendingSort descendingSort ascendingSort descendingSort ascendingSort descending
Country
AustraliaInformation on item..30.00..30.00..30.00
Austria..24.00..24.00..24.00
BelgiumInformation on row..25.0025.0025.00..25.00
Canada..15.00..15.0011.2126.21
ChileInformation on itemInformation on row..27.00..27.00..27.00
ColombiaInformation on row..35.0035.00....35.00
Costa Rica..-30.00..30.00..30.00
Czechia..19.00..19.00..19.00
DenmarkInformation on item..22.00..22.00..22.00
EstoniaInformation on item..20.00..20.00..20.00
Finland..20.00..20.00..20.00
FranceInformation on itemInformation on row..25.8325.0025.83..25.83
GermanyInformation on item..15.8315.0015.8314.1229.94
GreeceInformation on row..22.00..22.00..22.00
HungaryInformation on row..9.00..9.00..9.00
Iceland..20.00..20.00..20.00
Ireland..12.50..12.50..12.50
IsraelInformation on item..23.00..23.000.0023.00
ItalyInformation on item..24.00..23.913.9027.81
JapanInformation on row..23.20..22.397.3529.74
KoreaInformation on row..24.00..24.002.5026.50
Latvia..20.00..20.00..20.00
LithuaniaInformation on row..15.00..15.00..15.00
LuxembourgInformation on itemInformation on row..18.1917.0018.196.7524.94
Mexico..30.00..30.00..30.00
NetherlandsInformation on itemInformation on row..25.80..25.80..25.80
New ZealandInformation on item..28.00..28.00..28.00
NorwayInformation on item..22.00..22.00..22.00
PolandInformation on row..19.00..19.00..19.00
Portugal..30.0021.0030.001.5031.50
Slovak RepublicInformation on item..21.00..21.00..21.00
SloveniaInformation on item..19.00..19.00..19.00
Spain..25.00..25.00..25.00
Sweden..20.6020.6020.6020.6020.60
SwitzerlandInformation on itemInformation on row..8.50..Information on cell6.83Information on cell12.82Information on cell19.65
TürkiyeInformation on row..25.00........
United KingdomInformation on item..25.00..25.00..25.00
United StatesInformation on item..21.00..19.736.0425.77
Data extracted on 17 Apr 2024 22:25 UTC (GMT) from OECD.Stat

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