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Corporate Tax Rate 2023
5%
10%
15%
20%
25%
30%
35%
40%
45%
50%
Corporate Tax Rates by Country 2024
Corporate tax is a federal policy that you are likely to run into no matter where on Earth you go. At its core, corporate tax refers to a percentage-dependent tax placed on businesses and predetermined by the specific jurisdiction. Essentially, corporate taxes are directly applied to companies and corporations that make a profit. The corporate tax rates vary from place to place around the world. There is not a global rule that controls the corporate tax rates from one country to the next; rather, the tax rates are based on each country's local, federal, and national governments.
Corporate Tax Rates in 2021
In 2021, 20 countries changed their statutory corporate income tax rates. Three countries increased their corporate tax rates: Bangladesh, Argentina, and Gibraltar. Bangladesh raised its rate from 25% to 32.5%; Argentina's from 30% to 35%, and Gilbratar's from 10% to 12.5%. Seventeen countries decreased their corporate tax rates: Sweden, Colombia, Switzerland, Monaco, Congo, Turkey, Indonesia, France, Gambia, Lao People's Democratic Republic, Sri Lanka, Angola, the Democratic Republic of the Congo, Bhutan, Kiribati, Tunisia, and Chile. These countries decreased their rates from just under 1% in Sweden to a 15% reduction in Chile.
Comoros has the highest corporate tax rate globally of 50%. Puerto Rico follows at 37.5%, and Suriname at 36%. Excluding jurisdictions with corporate tax rates of 0%, the countries with the lowest corporate tax rates are Barbados at 5.5%, Uzbekistan at 7.5%, and Turkmenistan at 8%. Fifteen countries do not have a general corporate income tax. Those countries are Anguilla, the Bahamas, Bahrain, Bermuda, the British Virgin Islands, the Cayman Islands, Guernsey, Isle of Man, Jersey, Saint Barthelemy, Turks and Caicos, the United Arab Emirates, Vanuatu, and Wallis and Futuna Islands.
Country | Corporate Tax Rate 2023 | 2022 | 2021 | 2020 | 2015 | 2010 |
|---|---|---|---|---|---|---|
| Comoros | 50% | 50% | 50% | 50% | 35% | - |
| Puerto Rico | 37.5% | 37.5% | 37.5% | 37.5% | 39% | 39% |
| Suriname | 36% | 36% | 36% | 36% | 34.5% | - |
| Colombia | 35% | 35% | 31% | 32% | 25% | 33% |
| Sudan | 35% | 35% | 35% | 35% | 35% | 15% |
| Argentina | 35% | 35% | 35% | 30% | 35% | 35% |
| Chad | 35% | 35% | 35% | 35% | 40% | - |
| Cuba | 35% | 35% | 35% | 35% | 35% | - |
| Equatorial Guinea | 35% | 35% | 35% | 35% | 35% | 35% |
| Malta | 35% | 35% | 35% | 35% | 35% | 35% |
| Sint Maarten | 34.5% | 34.5% | 35% | 35% | 34.5% | - |
| Brazil | 34% | 34% | 34% | 34% | 34% | 34% |
| Venezuela | 34% | 34% | 34% | 34% | 34% | 34% |
| American Samoa | 34% | 34% | 34% | 34% | 44% | - |
| Cameroon | 33% | 33% | 33% | 33% | 33% | 38.5% |
| Saint Kitts and Nevis | 33% | 33% | 33% | 33% | 33% | 35% |
| Morocco | 32% | 31% | 31% | 31% | 30% | 30% |
| Mozambique | 32% | 32% | 32% | 32% | 32% | 32% |
| Namibia | 32% | 32% | 32% | 32% | 33% | 35% |
| Portugal | 31.5% | 31.5% | 31.5% | 31.5% | 29.5% | 26.5% |
| India | 30% | 30% | 30% | 30% | 34.61% | 33.99% |
| Nigeria | 30% | 30% | 30% | 30% | 30% | 30% |
| Ethiopia | 30% | 30% | 30% | 30% | 30% | 30% |
| Mexico | 30% | 30% | 30% | 30% | 30% | 30% |
| DR Congo | 30% | 30% | 30% | 35% | 35% | 40% |
| Tanzania | 30% | 30% | 30% | 30% | 30% | 30% |
| Kenya | 30% | 30% | 30% | 30% | 30% | 30% |
| Uganda | 30% | 30% | 30% | 30% | 30% | 30% |
| Niger | 30% | 30% | 30% | 30% | 30% | - |
| Australia | 30% | 30% | 30% | 30% | 30% | 30% |
| Mali | 30% | 30% | 30% | 30% | 30% | - |
| Sri Lanka | 30% | 24% | 24% | 28% | 28% | 35% |
| Malawi | 30% | 30% | 30% | 30% | 30% | 30% |
| Zambia | 30% | 30% | 35% | 35% | 35% | 35% |
| Senegal | 30% | 30% | 30% | 30% | 30% | 25% |
| Benin | 30% | 30% | 30% | 30% | 30% | 30% |
| Rwanda | 30% | 30% | 30% | 30% | 30% | 30% |
| Burundi | 30% | 30% | 30% | 30% | 30% | - |
| South Sudan | 30% | 30% | 25% | 25% | 20% | - |
| Haiti | 30% | 30% | 30% | 30% | 30% | - |
| Honduras | 30% | 30% | 30% | 30% | 30% | 35% |
| Papua New Guinea | 30% | 30% | 30% | 30% | 30% | 30% |
| Nicaragua | 30% | 30% | 30% | 30% | 30% | 30% |
| El Salvador | 30% | 30% | 30% | 30% | 30% | 25% |
| Central African Republic | 30% | 30% | 30% | 30% | 30% | - |
| Costa Rica | 30% | 30% | 30% | 30% | 30% | 30% |
| Eritrea | 30% | 30% | 30% | 30% | 30% | - |
| Gabon | 30% | 30% | 30% | 30% | 30% | 35% |
| Trinidad and Tobago | 30% | 30% | 30% | 30% | 25% | 25% |
| Solomon Islands | 30% | 30% | 30% | 30% | 30% | 30% |
| New Caledonia | 30% | 30% | 30% | 30% | - | - |
| Saint Lucia | 30% | 30% | 30% | 30% | 33.33% | 30% |
| Kiribati | 30% | 30% | 30% | 35% | 35% | - |
| Micronesia | 30% | 30% | 30% | 30% | 21% | - |
| Montserrat | 30% | 30% | 30% | 30% | 30% | 30% |
| Niue | 30% | 30% | 30% | 30% | - | - |
| Germany | 29.94% | 29.83% | 29.94% | 29.9% | 30.18% | 30.18% |
| Japan | 29.74% | 29.74% | 29.74% | 29.74% | 32.11% | 39.54% |
| Peru | 29.5% | 29.5% | 29.5% | 29.5% | 30% | 30% |
| Pakistan | 29% | 29% | 29% | 29% | 33% | 35% |
| Syria | 28% | 28% | 28% | 28% | 28% | 28% |
| Republic of the Congo | 28% | 28% | 28% | 30% | 30% | 38% |
| New Zealand | 28% | 28% | 28% | 28% | 28% | 30% |
| Grenada | 28% | 28% | 28% | 28% | 30% | 30% |
| Saint Vincent and the Grenadines | 28% | 30% | 30% | 30% | 32.5% | 32.5% |
| Italy | 27.81% | 27.81% | 27.81% | 27.81% | 31.29% | 31.4% |
| Bangladesh | 27.5% | 30% | 32.5% | 25% | 27.5% | 27.5% |
| Burkina Faso | 27.5% | 27.5% | 28% | 28% | 27.5% | 27.5% |
| Eswatini | 27.5% | 27.5% | 27.5% | 27.5% | 27.5% | 30% |
| South Africa | 27% | 28% | 28% | 28% | 28% | 34.55% |
| Chile | 27% | 27% | 10% | 25% | 22.5% | 17% |
| Dominican Republic | 27% | 27% | 27% | 27% | 27% | 25% |
| Togo | 27% | 27% | 27% | 27% | 29% | - |
| Gambia | 27% | 27% | 27% | 31% | 31% | - |
| Samoa | 27% | 27% | 27% | 27% | 27% | 27% |
| South Korea | 26.5% | 27.5% | 27.5% | 27.5% | 24.2% | 24.2% |
| Greenland | 26.5% | 26.5% | 26.5% | 26.5% | 30% | 30% |
| Canada | 26.21% | 26.21% | 26.15% | 26.47% | 26.7% | 29.4% |
| Algeria | 26% | 26% | 26% | 26% | 23% | - |
| Falkland Islands | 26% | 26% | 26% | 26% | 26% | 26% |
| France | 25.83% | 25.83% | 28.41% | 32.02% | 38% | 34.43% |
| Netherlands | 25.8% | 25.8% | 25% | 25% | 25% | 25.5% |
| United States | 25.77% | 25.81% | 25.75% | 25.77% | 39% | 39.21% |
| China | 25% | 25% | 25% | 25% | 25% | 25% |
| Philippines | 25% | 25% | 25% | 30% | 30% | 30% |
| Iran | 25% | 25% | 25% | 25% | 25% | - |
| Turkey | 25% | 23% | 20% | 22% | 20% | 20% |
| United Kingdom | 25% | 19% | 19% | 19% | 20% | 28% |
| Spain | 25% | 25% | 25% | 25% | 28% | 30% |
| Angola | 25% | 25% | 25% | 30% | 30% | 35% |
| Ghana | 25% | 25% | 25% | 25% | 25% | 25% |
| Ivory Coast | 25% | 25% | 25% | 25% | 25% | 25% |
| Nepal | 25% | 25% | 25% | 25% | 25% | 25% |
| Guatemala | 25% | 25% | 25% | 25% | 25% | 31% |
| Ecuador | 25% | 25% | 25% | 25% | 22% | 25% |
| Guinea | 25% | 35% | 35% | 35% | 35% | 35% |
| Bolivia | 25% | 25% | 25% | 25% | 25% | 25% |
| Belgium | 25% | 25% | 25% | 25% | 33.99% | 33.99% |
| Sierra Leone | 25% | 25% | 30% | 30% | 30% | - |
| Liberia | 25% | 25% | 25% | 25% | 25% | 35% |
| Mauritania | 25% | 25% | 25% | 25% | 25% | 25% |
| Panama | 25% | 25% | 25% | 25% | 25% | 27.5% |
| Mongolia | 25% | 25% | 25% | 25% | 25% | 25% |
| Uruguay | 25% | 25% | 25% | 25% | 25% | 25% |
| Jamaica | 25% | 25% | 25% | 25% | 25% | 33.33% |
| Lesotho | 25% | 25% | 25% | 25% | 25% | 25% |
| Djibouti | 25% | 25% | 25% | 25% | 25% | 25% |
| Guyana | 25% | 25% | 25% | 25% | 30% | 35% |
| Bhutan | 25% | 25% | 25% | 30% | 30% | 30% |
| French Polynesia | 25% | 25% | 27% | 27% | - | - |
| Sao Tome and Principe | 25% | 25% | 25% | 25% | 25% | - |
| Seychelles | 25% | 25% | 30% | 30% | 30% | 33% |
| Tonga | 25% | 25% | 25% | 25% | 25% | - |
| Antigua and Barbuda | 25% | 25% | 25% | 25% | 25% | 25% |
| Dominica | 25% | 25% | 25% | 25% | 28% | 30% |
| Monaco | 25% | 25% | 26.5% | 28% | 33.33% | 33.33% |
| Nauru | 25% | 25% | 25% | 25% | - | - |
| Luxembourg | 24.94% | 24.94% | 24.94% | 24.94% | 29.22% | 28.59% |
| Zimbabwe | 24.72% | 24.72% | 24.72% | 24.72% | 25.75% | 25.75% |
| Malaysia | 24% | 24% | 24% | 24% | 25% | 25% |
| Austria | 24% | 25% | 25% | 25% | 25% | 25% |
| United States Virgin Islands | 23.1% | 23.1% | 23.1% | 23.1% | 38.5% | 38.5% |
| Israel | 23% | 23% | 23% | 23% | 26.5% | 25% |
| Egypt | 22.5% | 22.5% | 22.5% | 22.5% | 22.5% | 20% |
| Cape Verde | 22.44% | 22.44% | 22.44% | 22.44% | 25% | 25% |
| Indonesia | 22% | 22% | 22% | 25% | 25% | 25% |
| Myanmar | 22% | 22% | 25% | 25% | 25% | - |
| Greece | 22% | 22% | 24% | 24% | 26% | 24% |
| Denmark | 22% | 22% | 22% | 22% | 23.5% | 25% |
| Norway | 22% | 22% | 22% | 22% | 27% | 28% |
| Botswana | 22% | 22% | 22% | 22% | 22% | 25% |
| Curacao | 22% | 22% | 22% | 22% | 25% | 30% |
| Aruba | 22% | 25% | 25% | 25% | 28% | 28% |
| Slovakia | 21% | 21% | 21% | 21% | 22% | 19% |
| Guam | 21% | 21% | 21% | 21% | 35% | 35% |
| Northern Mariana Islands | 21% | 21% | 21% | 21% | 35% | 35% |
| Sweden | 20.6% | 20.6% | 20.6% | 21.4% | 22% | 26.3% |
| Russia | 20% | 20% | 20% | 20% | 20% | 20% |
| Vietnam | 20% | 20% | 20% | 20% | 22% | 25% |
| Thailand | 20% | 20% | 20% | 20% | 20% | 30% |
| Afghanistan | 20% | 20% | 20% | 20% | 20% | 20% |
| Yemen | 20% | 20% | 20% | 20% | 20% | 35% |
| Saudi Arabia | 20% | 20% | 20% | 20% | 20% | 20% |
| Madagascar | 20% | 20% | 20% | 20% | 20% | 24% |
| Taiwan | 20% | 20% | 20% | 20% | 17% | 17% |
| Kazakhstan | 20% | 20% | 20% | 20% | 20% | 20% |
| Cambodia | 20% | 20% | 20% | 20% | 20% | 20% |
| Jordan | 20% | 20% | 20% | 20% | 20% | 14% |
| Azerbaijan | 20% | 20% | 20% | 20% | 20% | 20% |
| Belarus | 20% | 18% | 18% | 18% | 18% | 24% |
| Laos | 20% | 20% | 20% | 24% | 24% | 35% |
| Libya | 20% | 20% | 20% | 20% | 20% | 40% |
| Finland | 20% | 20% | 20% | 20% | 20% | 26% |
| Latvia | 20% | 20% | 20% | 20% | 15% | 15% |
| Estonia | 20% | 20% | 20% | 20% | 20% | 21% |
| Fiji | 20% | 20% | 20% | 20% | 20% | 28% |
| Iceland | 20% | 20% | 20% | 20% | 20% | 18% |
| Saint Martin | 20% | 20% | 20% | 20% | 24.5% | - |
| Cook Islands | 20% | 20% | 20% | 20% | - | - |
| Switzerland | 19.65% | 19.7% | 19.7% | 21.15% | 21.15% | 21.17% |
| Poland | 19% | 19% | 19% | 19% | 19% | 19% |
| Czech Republic | 19% | 19% | 19% | 19% | 19% | 19% |
| Slovenia | 19% | 19% | 19% | 19% | 17% | 20% |
| Brunei | 18.5% | 18.5% | 18.5% | 18.5% | 18.5% | 23.5% |
| Ukraine | 18% | 18% | 18% | 18% | 18% | 25% |
| Tajikistan | 18% | 18% | 23% | 23% | 25% | 25% |
| Croatia | 18% | 18% | 18% | 18% | 20% | 20% |
| Armenia | 18% | 18% | 18% | 18% | 20% | 20% |
| Faroe Islands | 18% | 18% | 18% | 18% | 18% | 18% |
| Singapore | 17% | 17% | 17% | 17% | 17% | 17% |
| Lebanon | 17% | 17% | 17% | 17% | 15% | 15% |
| San Marino | 17% | 17% | 17% | 17% | 17% | 17% |
| Hong Kong | 16.5% | 16.5% | 16.5% | 16.5% | 16.5% | 16.5% |
| Romania | 16% | 16% | 16% | 16% | 16% | 16% |
| Iraq | 15% | 15% | 15% | 15% | 15% | 15% |
| Uzbekistan | 15% | 15% | 15% | 15% | 7.5% | 9% |
| Tunisia | 15% | 15% | 15% | 25% | 25% | 30% |
| Serbia | 15% | 15% | 15% | 15% | 15% | 10% |
| Palestine | 15% | 15% | 15% | 15% | 15% | 15% |
| Oman | 15% | 15% | 15% | 15% | 12% | 12% |
| Kuwait | 15% | 15% | 15% | 15% | 15% | 15% |
| Georgia | 15% | 15% | 15% | 15% | 15% | 15% |
| Lithuania | 15% | 15% | 15% | 15% | 15% | 15% |
| Albania | 15% | 15% | 15% | 15% | 15% | 10% |
| Mauritius | 15% | 15% | 15% | 15% | 15% | 15% |
| Montenegro | 15% | 15% | 9% | 9% | 9% | 9% |
| Maldives | 15% | 15% | 15% | 15% | 15% | - |
| Ireland | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% |
| Cyprus | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% | 10% |
| Liechtenstein | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% | 15% |
| Gibraltar | 12.5% | 12.5% | 12.5% | 10% | 10% | 22% |
| Moldova | 12% | 12% | 12% | 12% | 18% | - |
| Macau | 12% | 12% | 12% | 12% | 12% | 12% |
| Kyrgyzstan | 10% | 10% | 10% | 10% | 10% | 10% |
| Paraguay | 10% | 10% | 10% | 10% | 10% | 10% |
| Bulgaria | 10% | 10% | 10% | 10% | 10% | 10% |
| Bosnia and Herzegovina | 10% | 10% | 10% | 10% | 10% | 10% |
| Qatar | 10% | 10% | 10% | 10% | 10% | 10% |
| Timor Leste | 10% | 10% | 10% | 10% | 10% | - |
| Andorra | 10% | 10% | 10% | 10% | 10% | - |
| United Arab Emirates | 9% | - | - | - | - | - |
| Hungary | 9% | 9% | 9% | 9% | 19% | 19% |
| Turkmenistan | 8% | 8% | 8% | 8% | 8% | 8% |
| Barbados | 5.5% | 5.5% | 5.5% | 5.5% | 25% | 25% |
| Belize | - | - | - | - | 25% | 25% |
Country | 2005 | 2000 | 1995 | 1990 |
|---|---|---|---|---|
| Kuwait | 55% | - | 55% | 55% |
| DR Congo | 40% | 50% | 50% | 50% |
| Saint Vincent and the Grenadines | 40% | 40% | - | - |
| Seychelles | 40% | 40% | - | - |
| Japan | 39.54% | 40.87% | 49.98% | 49.98% |
| United States | 39.29% | 39.34% | 39.61% | 38.65% |
| Puerto Rico | 39% | - | 19% | 22% |
| Germany | 38.9% | 52.03% | 55.11% | 54.55% |
| Cameroon | 38.5% | 38.5% | 38.5% | 38.5% |
| United States Virgin Islands | 38.5% | 38.5% | - | - |
| Republic of the Congo | 38% | 45% | 49% | 49% |
| South Africa | 37.8% | 37.8% | - | 50% |
| Italy | 37.25% | 41.25% | 53.2% | 46.4% |
| India | 36.59% | 38.5% | 40% | 50% |
| Suriname | 36% | 38% | 45% | - |
| Angola | 35% | 40% | 40% | - |
| Argentina | 35% | 35% | 30% | 20% |
| Aruba | 35% | 49.45% | - | - |
| Burkina Faso | 35% | 35% | - | - |
| Colombia | 35% | 35% | 30% | 30% |
| Gabon | 35% | 35% | 40% | 50% |
| Gibraltar | 35% | 35% | 35% | - |
| Greenland | 35% | 35% | - | - |
| Guam | 35% | - | - | - |
| Guinea | 35% | 35% | 35% | - |
| Guyana | 35% | 45% | 45% | 55% |
| Ivory Coast | 35% | 35% | 35% | 40% |
| Lesotho | 35% | 35% | - | - |
| Liberia | 35% | 35% | - | 50% |
| Malta | 35% | 35% | 35% | 35% |
| Morocco | 35% | 35% | 36% | 40% |
| Namibia | 35% | 35% | 35% | - |
| Northern Mariana Islands | 35% | - | - | - |
| Pakistan | 35% | 45.15% | 46% | 45% |
| Qatar | 35% | 35% | 35% | 50% |
| Rwanda | 35% | - | - | - |
| Spain | 35% | 35% | 35% | 35% |
| Sudan | 35% | 40% | 60% | - |
| Syria | 35% | - | - | - |
| Tunisia | 35% | 35% | 35% | - |
| Yemen | 35% | 35% | 36% | - |
| Zambia | 35% | 35% | 35% | 45% |
| France | 34.95% | 37.76% | 36.66% | 42% |
| Canada | 34.18% | 42.43% | 44.6% | 41.45% |
| Brazil | 34% | 37% | 25% | 30% |
| Israel | 34% | 36% | 37% | - |
| Venezuela | 34% | 34% | 34% | 50% |
| Belgium | 33.99% | 40.17% | 40.17% | 41% |
| Jamaica | 33.33% | 33.33% | 33.3% | 33.3% |
| Monaco | 33.33% | 33.3% | - | - |
| China | 33% | 33% | 33% | 40% |
| New Zealand | 33% | 33% | 33% | 33% |
| Senegal | 33% | 35% | 35% | 35% |
| Sri Lanka | 32.5% | 35% | 45% | - |
| Greece | 32% | 40% | 35% | 46% |
| Mozambique | 32% | 35% | 45% | - |
| Philippines | 32% | 32% | 35% | 35% |
| Netherlands | 31.5% | 35% | 35% | 35% |
| Fiji | 31% | 35% | 35% | 37.5% |
| Guatemala | 31% | 25% | 30% | 34% |
| Zimbabwe | 30.9% | 35% | 40% | 50% |
| Libya | 30.38% | 35% | - | - |
| Luxembourg | 30.38% | 37.45% | 40.29% | - |
| Australia | 30% | 34% | 36% | 39% |
| Bangladesh | 30% | 35% | 40% | - |
| Barbados | 30% | 40% | 40% | 35% |
| Brunei | 30% | 30% | - | - |
| Cape Verde | 30% | 35% | - | - |
| Costa Rica | 30% | 30% | 30% | 30% |
| Curacao | 30% | 30% | - | - |
| Dominica | 30% | 30% | - | - |
| Eswatini | 30% | 37.5% | 37.5% | - |
| Ethiopia | 30% | 35% | 50% | - |
| Ghana | 30% | 35% | 35% | 50% |
| Grenada | 30% | 30% | - | - |
| Honduras | 30% | 25% | 35% | 35% |
| Indonesia | 30% | 30% | 30% | 35% |
| Kazakhstan | 30% | 30% | 30% | 30% |
| Kenya | 30% | 30% | 35% | 42.5% |
| Malawi | 30% | 38% | 35% | 50% |
| Mexico | 30% | 35% | 34% | 36% |
| Mongolia | 30% | 30% | - | - |
| Montserrat | 30% | 30% | - | - |
| Myanmar | 30% | 30% | - | - |
| Nicaragua | 30% | - | 30% | - |
| Nigeria | 30% | 30% | 35% | 40% |
| Panama | 30% | 37% | 34% | 50% |
| Papua New Guinea | 30% | 25% | 25% | 30% |
| Peru | 30% | 30% | 30% | 35% |
| Saint Lucia | 30% | 30% | 33.3% | 33.3% |
| Saudi Arabia | 30% | 45% | 45% | 45% |
| Tanzania | 30% | 30% | 35% | 50% |
| Thailand | 30% | 30% | 30% | 30% |
| Trinidad and Tobago | 30% | 35% | 38% | 40% |
| Turkey | 30% | 33% | 44% | - |
| Uganda | 30% | 30% | 30% | - |
| United Kingdom | 30% | 30% | 33% | 34% |
| Uruguay | 30% | 30% | 30% | 30% |
| Samoa | 29% | 39% | 39% | 39% |
| Denmark | 28% | 32% | 34% | 40% |
| Malaysia | 28% | 28% | 30% | 35% |
| Norway | 28% | 28% | 28% | 50.8% |
| Sweden | 28% | 28% | 28% | 53% |
| Vietnam | 28% | 32% | 25% | - |
| Portugal | 27.5% | 35.2% | 39.6% | 40.15% |
| South Korea | 27.5% | 30.8% | - | - |
| Czech Republic | 26% | 31% | 41% | - |
| Finland | 26% | 29% | 25% | 44.5% |
| Austria | 25% | 34% | 34% | 30% |
| Belize | 25% | 25% | 35% | 45% |
| Bolivia | 25% | 25% | 25% | 2.5% |
| Botswana | 25% | 25% | 25% | 40% |
| Dominican Republic | 25% | 25% | 25% | 46% |
| Ecuador | 25% | 25% | 25% | 25% |
| El Salvador | 25% | 25% | 25% | 30% |
| Equatorial Guinea | 25% | - | - | - |
| Iran | 25% | 54% | 54% | 75% |
| Jordan | 25% | 35% | 55% | - |
| Mauritius | 25% | 35% | 35% | 35% |
| Nepal | 25% | - | - | - |
| Slovenia | 25% | 25% | - | - |
| Taiwan | 25% | 25% | 25% | 25% |
| Turkmenistan | 25% | - | - | - |
| Ukraine | 25% | 30% | 22% | - |
| Azerbaijan | 24% | 32% | - | - |
| Belarus | 24% | 30% | 30% | - |
| Estonia | 24% | 26% | 26% | - |
| Russia | 24% | 35% | 35% | 35% |
| Albania | 23% | 30% | 30% | - |
| Switzerland | 21.33% | 24.93% | 28.47% | 30.6% |
| Croatia | 20.23% | 35% | - | - |
| Afghanistan | 20% | - | - | - |
| Armenia | 20% | 25% | - | - |
| Egypt | 20% | 40% | 40% | 40% |
| Faroe Islands | 20% | 20% | - | - |
| Georgia | 20% | 20% | - | - |
| Liechtenstein | 20% | 15% | 15% | 15% |
| Mauritania | 20% | - | - | - |
| Palestine | 20% | - | - | - |
| Paraguay | 20% | 30% | 30% | 30% |
| Singapore | 20% | 26% | 27% | 32% |
| Poland | 19% | 30% | 40% | - |
| San Marino | 19% | 24% | - | - |
| Slovakia | 19% | 29% | 40% | - |
| Iceland | 18% | 30% | 33% | - |
| Moldova | 18% | - | - | - |
| Uzbekistan | 18% | 33% | - | - |
| Hong Kong | 17.5% | 16% | 16.5% | 16.5% |
| Chile | 17% | 15% | 35% | 32.5% |
| Hungary | 16% | 18% | 18% | 40% |
| Romania | 16% | 38% | 38% | - |
| British Virgin Islands | 15% | 15% | 15% | 15% |
| Bulgaria | 15% | 30% | 40% | - |
| Isle of Man | 15% | 20% | 20% | 20% |
| Latvia | 15% | 25% | 25% | - |
| Lebanon | 15% | 10% | - | - |
| Lithuania | 15% | 29% | 29% | - |
| Ireland | 12.5% | 24% | 38% | 43% |
| Macau | 12% | 15% | 15% | 15% |
| Oman | 12% | 30% | 50% | 50% |
| Bosnia and Herzegovina | 10% | 30% | - | - |
| Cyprus | 10% | 29% | 25% | 42.5% |
| Serbia | 10% | 20% | - | - |
| Montenegro | 9% | 20% | - | - |
| Andorra | - | - | - | - |
| Anguilla | - | - | - | - |
| Antigua and Barbuda | - | 40% | 40% | 40% |
| Bahamas | - | - | - | - |
| Bahrain | - | - | - | - |
| Benin | - | - | - | - |
| Bermuda | - | - | - | - |
| Cayman Islands | - | - | - | - |
| Cook Islands | - | - | - | - |
| Guernsey | - | 20% | 20% | 20% |
| Haiti | - | 35% | 35% | 35% |
| Jersey | - | 20% | 20% | 20% |
| Maldives | - | - | - | - |
| Saint Kitts and Nevis | - | - | - | - |
| Sierra Leone | - | 45% | 47.2% | - |
| Togo | - | - | - | - |
| Turks and Caicos Islands | - | - | - | - |
| United Arab Emirates | - | - | - | - |
| Cambodia | - | 20% | - | - |
| Gambia | - | 35% | - | - |
| Kyrgyzstan | - | 30% | - | - |
| New Caledonia | - | - | 30% | - |
| Solomon Islands | - | - | 35% | 35% |
| Vanuatu | - | - | - | - |
Which country has the highest corporate tax rate?
Comoros is currently the country with the highest corporate tax rate. If you own a business in this country, your corporate tax rate will be 50%.