SOTWStatistics of the World

Corporate income tax rate, combined central and sub-central (statutory, OECD)

Source series · Listed tier · Fiscal & Monetary · Annual · % · OECD.L.TAX.CIT.COMBINED.A

Listed tier: bulk-loaded from the OECD Tax Database as the OECD publishes it; not individually reviewed by SOTW. Statutory rates in percent for the tax year shown.

Latest reading by geography

Sorted by value, highest first. Each row keeps its own period, and national definitions can differ, so the order is not a like for like ranking.

Corporate income tax rate, combined central and sub-central (statutory, OECD): latest reading for 146 geographies, with the period of each. Source: OECD.
#Country or areaValue (%)PeriodHistory
1FranceFRA36.132026History
2ArgentinaARG35.002026History
3ColombiaCOL35.002025History
4MaltaMLT35.002026History
5MoroccoMAR35.002026History
6BrazilBRA34.002026History
7CameroonCMR33.002026History
8NamibiaNAM32.002026History
9GermanyDEU30.132026History
10AustraliaAUS30.002026History
11BeninBEN30.002026History
12Costa RicaCRI30.002026History
13DR CongoCOD30.002026History
14GabonGAB30.002026History
15HaitiHTI30.002026History
16KenyaKEN30.002026History
17MexicoMEX30.002026History
18MontserratMSR30.002026History
19NigeriaNGA30.002026History
20Papua New GuineaPNG30.002026History
21SenegalSEN30.002026History
22Sri LankaLKA30.002026History
23St. LuciaLCA30.002026History
24Trinidad and TobagoTTO30.002026History
25ZambiaZMB30.002026History
26JapanJPN29.742026History
27PeruPER29.502026History
28PortugalPRT29.502026History
29PakistanPAK29.002026History
30GrenadaGRD28.002026History
31New ZealandNZL28.002026History
32Republic of the CongoCOG28.002026History
33St. Vincent and the GrenadinesVCT28.002026History
34ItalyITA27.812026History
35Burkina FasoBFA27.502026History
36South KoreaKOR27.502026History
37ChileCHL27.002026History
38Dominican RepublicDOM27.002026History
39SamoaWSM27.002026History
40South AfricaZAF27.002026History
41TogoTGO27.002026History
42GreenlandGRL26.502026History
43CanadaCAN26.002026History
44NetherlandsNLD25.802026History
45United StatesUSA25.532026History
46IndiaIND25.172026History
47AngolaAGO25.002026History
48Antigua and BarbudaATG25.002026History
49BelgiumBEL25.002026History
50ChinaCHN25.002026History
51Côte d'IvoireCIV25.002026History
52DjiboutiDJI25.002026History
53DominicaDMA25.002026History
54EswatiniSWZ25.002026History
55FijiFJI25.002026History
56GuatemalaGTM25.002026History
57HondurasHND25.002026History
58JamaicaJAM25.002026History
59LiberiaLBR25.002026History
60MauritaniaMRT25.002026History
61MonacoMCO25.002026History
62MongoliaMNG25.002026History
63PanamaPAN25.002026History
64PhilippinesPHL25.002026History
65SeychellesSYC25.002026History
66Sierra LeoneSLE25.002026History
67SpainESP25.002026History
68St. Kitts and NevisKNA25.002026History
69TürkiyeTUR25.002025History
70United KingdomGBR25.002026History
71UruguayURY25.002026History
72MalaysiaMYS24.002026History
73SlovakiaSVK24.002026History
74LuxembourgLUX23.872026History
75AustriaAUT23.002026History
76IsraelISR23.002025History
77EgyptEGY22.502026History
78ArubaABW22.002026History
79BotswanaBWA22.002026History
80DenmarkDNK22.002026History
81EstoniaEST22.002026History
82GreeceGRC22.002026History
83IndonesiaIDN22.002026History
84NorwayNOR22.002026History
85SloveniaSVN22.002026History
86CzechiaCZE21.002026History
87SwedenSWE20.602026History
88Cabo VerdeCPV20.402026History
89AzerbaijanAZE20.002026History
90COK20.002026History
91FinlandFIN20.002026History
92IcelandISL20.002026History
93JordanJOR20.002026History
94KazakhstanKAZ20.002026History
95LatviaLVA20.002026History
96Saudi ArabiaSAU20.002026History
97ThailandTHA20.002026History
98TunisiaTUN20.002026History
99VietnamVNM20.002026History
100SwitzerlandCHE19.472026History
101PolandPOL19.002026History
102BruneiBRN18.502026History
103ArmeniaARM18.002026History
104CroatiaHRV18.002026History
105Faroe IslandsFRO18.002026History
106San MarinoSMR18.002026History
107UkraineUKR18.002026History
108LithuaniaLTU17.002026History
109SingaporeSGP17.002026History
110Hong KongHKG16.502026History
111RomaniaROU16.002026History
112AlbaniaALB15.002026History
113CuraçaoCUW15.002026History
114GeorgiaGEO15.002026History
115GibraltarGIB15.002026History
116KuwaitKWT15.002026History
117MaldivesMDV15.002026History
118MauritiusMUS15.002026History
119MontenegroMNE15.002026History
120OmanOMN15.002026History
121SerbiaSRB15.002026History
122UzbekistanUZB15.002026History
123IrelandIRL12.502026History
124LiechtensteinLIE12.502026History
125MacaoMAC12.002026History
126MoldovaMDA12.002026History
127AndorraAND10.002026History
128Bosnia and HerzegovinaBIH10.002026History
129BulgariaBGR10.002026History
130North MacedoniaMKD10.002026History
131ParaguayPRY10.002026History
132QatarQAT10.002026History
133BarbadosBRB9.002026History
134HungaryHUN9.002026History
135United Arab EmiratesARE9.002026History
136AnguillaAIA0.002026History
137BahamasBHS0.002026History
138BahrainBHR0.002026History
139BelizeBLZ0.002026History
140BermudaBMU0.002026History
141British Virgin IslandsVGB0.002026History
142Cayman IslandsCYM0.002026History
143GGY0.002026History
144Isle of ManIMN0.002026History
145JEY0.002026History
146Turks and Caicos IslandsTCA0.002026History

Source: OECD. 146 geographies, periods 2025-01-01 to 2026-01-01. n/a means the source value is missing or withheld.

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Source
OECD
Unit
%
Frequency
Annual
Series identity
OECD.L.TAX.CIT.COMBINED.A

This catalog preserves stored source periods and status codes, but complete publisher flags, original release times and country-specific methods have not all been reviewed. These are current stored readings and may be revised.

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Source and interpretation

Source: OECD Tax Database.

Licence: OECD Data Terms. Reuse remains subject to this source’s terms.

The period and stored status columns reproduce this catalog’s source fields. An empty status means no stored flag, not a guarantee that the publisher supplied none. U-marked numeric readings are withheld; B-marked readings interrupt chart continuity. Other codes require the source’s own guidance. This viewer does not establish original release dates, complete revision history or comparable national methods.

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