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Statutory Corporate Income Tax Rates

Year
UnitPercentage
Corporate income tax rateCentral 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
Country
AustraliaInformation on item30.0..30.0..30.0
Austria25.0..25.0..25.0
Belgium25.025.025.0..25.0
Canada15.0..15.011.226.2
ChileInformation on item10.0..10.0..10.0
Colombia35.035.0....35.0
Costa Rica30.0..30.0..30.0
Czech Republic19.0..19.0..19.0
Denmark22.0..22.0..22.0
EstoniaInformation on item20.0..20.0..20.0
Finland20.0..20.0..20.0
FranceInformation on item25.825.025.8..25.8
GermanyInformation on item15.815.015.814.029.8
Greece22.0..22.0..22.0
Hungary9.0..9.0..9.0
Iceland20.0..20.0..20.0
Ireland12.5..12.5..12.5
IsraelInformation on item23.0..23.00.023.0
ItalyInformation on item24.0..23.93.927.8
Japan23.2..22.47.429.7
Korea25.0..25.02.527.5
Latvia20.0..20.0..20.0
Lithuania15.0..15.0..15.0
LuxembourgInformation on item18.217.018.26.824.9
Mexico30.0..30.0..30.0
NetherlandsInformation on item25.8..25.8..25.8
New ZealandInformation on item28.0..28.0..28.0
NorwayInformation on item22.0..22.0..22.0
Poland19.0..19.0..19.0
Portugal30.021.030.01.531.5
Slovak RepublicInformation on item21.0..21.0..21.0
SloveniaInformation on item19.0..19.0..19.0
Spain25.0..25.0..25.0
Sweden20.620.620.620.620.6
SwitzerlandInformation on item8.5..6.812.919.7
Türkiye23.0..23.0..23.0
United KingdomInformation on item19.0..19.0..19.0
United StatesInformation on item21.0..19.76.125.8
Non-OECD EconomiesAlbania15.0..15.0..15.0
AndorraInformation on item10.0..10.0..10.0
AngolaInformation on item25.0..25.0..25.0
AnguillaInformation on item0.0..0.0..0.0
Argentina30.0..30.0..30.0
ArmeniaInformation on item18.0..18.0..18.0
ArubaInformation on item25.0..25.0..25.0
BahamasInformation on item0.0..0.0..0.0
BahrainInformation on item0.0..0.0..0.0
BarbadosInformation on item5.5..5.5..5.5
BelizeInformation on item0.0..0.0..0.0
BermudaInformation on item0.0..0.0..0.0
Bosnia and HerzegovinaInformation on item10.0..10.0..10.0
BotswanaInformation on item22.0..22.0..22.0
Brazil34.0..34.0..34.0
British Virgin IslandsInformation on item0.0..0.0..0.0
Brunei Darussalam18.5..18.5..18.5
BulgariaInformation on item10.0..10.0..10.0
Burkina FasoInformation on item27.5..27.5..27.5
Cayman IslandsInformation on item0.0..0.0..0.0
China (People's Republic of)Information on item25.0..25.0..25.0
Democratic Republic of the CongoInformation on item30.0..30.0..30.0
Cook Islands20.0..20.0..20.0
Côte d'IvoireInformation on item25.0..25.0..25.0
CroatiaInformation on item18.0..18.0..18.0
CuracaoInformation on item22.0..22.0..22.0
Dominica25.0..25.0..25.0
Faeroe Islands18.0..18.0..18.0
GabonInformation on item30.0..30.0..30.0
Georgia15.0..15.0..15.0
Gibraltar12.5..12.5..12.5
Greenland26.525.026.5..26.5
Grenada28.0..28.0..28.0
Honduras30.0..25.0..30.0
Hong Kong, ChinaInformation on item16.5..16.5..16.5
IndiaInformation on item25.222.025.2..25.2
IndonesiaInformation on item22.0..22.0..22.0
GuernseyInformation on item0.0..0.0..0.0
Isle of ManInformation on item0.0..0.0..0.0
JamaicaInformation on item25.0..25.0..25.0
JerseyInformation on item0.0..0.0..0.0
Kenya30.0..30.0..30.0
LiberiaInformation on item25.0..25.0..25.0
Liechtenstein12.5..12.5..12.5
MaldivesInformation on item15.0..15.0..15.0
MaltaInformation on item35.0..35.0..35.0
MauritiusInformation on item15.0..15.0..15.0
Monaco25.0..25.0..25.0
Montenegro15.0..15.0..15.0
MontserratInformation on item30.0..30.0..30.0
Namibia32.0..32.0..32.0
North Macedonia10.0..10.0..10.0
NigeriaInformation on item30.0..30.0..30.0
OmanInformation on item15.0..15.0..15.0
PanamaInformation on item25.0..25.0..25.0
Paraguay10.0..10.0..10.0
Peru29.5..29.5..29.5
Romania16.0..16.0..16.0
Saint Lucia30.0..30.0..30.0
Saint Vincent and the GrenadinesInformation on item30.0..30.0..30.0
San Marino17.0..17.0..17.0
Saudi ArabiaInformation on item20.0..20.0..20.0
Senegal30.0..30.0..30.0
SerbiaInformation on item15.0..15.0..15.0
SeychellesInformation on item25.0..25.0..25.0
SingaporeInformation on item17.0..17.0..17.0
South AfricaInformation on item27.0..27.0..27.0
Eswatini27.5..27.5..27.5
Thailand20.0..20.0..20.0
Trinidad and Tobago15.0..15.0..15.0
Tunisia15.0..15.0..15.0
Turks and Caicos IslandsInformation on item0.0..0.0..0.0
Ukraine25.0..25.0..25.0
United Arab EmiratesInformation on item0.0..0.0..0.0
UruguayInformation on item25.0..25.0..25.0
Viet Nam20.0..20.0..20.0
Data extracted on 22 Sep 2023 02:56 UTC (GMT) from OECD.Stat

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