Skip to content

Global Corporate Tax Rate Chart

LOCATION
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
FOOTNOTES

Afghanistan
0
20
20
20
20
20
20
20
20
20

+ Show

Albania
20
20
10
10
10
10
10
10
15
15

+ Show

Algeria

25
19
23

+ Show

Angola
35
35
35
35
35
35
35
35
35
30

+ Show

Argentina
35
35
35
35
35
35
35
35
35
35

+ Show

Armenia
20
20
20
20
20
20
20
20
20
20

+ Show

Aruba
35
28
28
28
28
28
28
28
28
28

+ Show

Australia
30
30
30
30
30
30
30
30
30
30

+ Show

Austria
25
25
25
25
25
25
25
25
25
25

+ Show

Bahamas
0
0
0
0
0
0
0
0
0
0

+ Show

Bahrain
0
0
0
0
0
0
0
0
0
0

+ Show

Bangladesh
30
30
30
27.5
27.5
27.5
27.5
27.5
27.5
27.5

+ Show

Barbados
25
25
25
25
25
25
25
25
25
25

+ Show

Belarus
24
24
24
24
24
24
18
18
18
18

+ Show

Belgium
33.99
33.99
33.99
33.99
33.99
33.99
33.99
33.99
33.99
33.99

+ Show

Bermuda
0
0
0
0
0
0
0
0
0
0

+ Show

Bolivia

25
25
25
25
25
25

+ Show

Bonaire, Saint Eustatius and Saba

0
0
0
0

+ Show

Bosnia and Herzegovina
10
10
10
10
10
10
10
10
10
10

+ Show

Botswana
25
25
25
25
25
22
22
22
22
22

+ Show

Brazil
34
34
34
34
34
34
34
34
34
34

+ Show

Bulgaria
15
10
10
10
10
10
10
10
10
10

+ Show

Cambodia

20
20
20
20
20

+ Show

Cameroon

33

+ Show

Canada
36.1
36.1
33.5
33
31
28
26
26
26.5
26.5

+ Show

Cayman Islands
0
0
0
0
0
0
0
0
0
0

+ Show

Chile
17
17
17
17
17
20
18.5
20
20
22.5

+ Show

China
33
33
25
25
25
25
25
25
25
25

+ Show

Colombia
35
34
33
33
33
33
33
25
25
25

+ Show

Costa Rica
30
30
30
30
30
30
30
30
30
30

+ Show

Croatia
20
20
20
20
20
20
20
20
20
20

+ Show

Curacao

34.5
27.5
27.5
27.5
25

+ Show

Cyprus
10
10
10
10
10
10
10
12.5
12.5
12.5

+ Show

Czech Republic
24
24
21
20
19
19
19
19
19
19

+ Show

Denmark
28
25
25
25
25
25
25
25
24.5
23.5

+ Show

Dominican Republic
30
25
25
25
25
29
29
29
28
27

+ Show

Ecuador
25
25
25
25
25
24
23
22
22
22

+ Show

Egypt
20
20
20
20
20
20
25
25
25
22.5

+ Show

El Salvador

30
30
30
30

+ Show

Estonia
23
22
21
21
21
21
21
21
21
20

+ Show

Fiji
31
31
31
29
28
28
28
20
20
20

+ Show

Finland
26
26
26
26
26
26
24.5
24.5
20
20

+ Show

France
33.33
33.33
33.33
33.33
33.33
33.33
33.33
33.33
33.33
33.33

+ Show

Georgia

15
15
15

+ Show

Germany
38.34
38.36
29.51
29.44
29.41
29.37
29.48
29.55
29.58
29.65

+ Show

Ghana

25
25
25

+ Show

Gibraltar
35
35
33
27
22
10
10
10
10
10

+ Show

Greece
29
25
25
25
24
20
20
26
26
29

+ Show

Guatemala
31
31
31
31
31
31
31
31
28
25

+ Show

Guernsey
0
0
0
0
0
0
0
0
0
0

+ Show

Honduras
30
30
30
30
25
35
35
35
30
30

+ Show

Hong Kong SAR
17.5
17.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5

+ Show

Hungary
16
16
16
16
19
19
19
19
19
19

+ Show

Iceland
18
18
15
15
18
20
20
20
20
20

+ Show

India
33.66
33.99
33.99
33.99
33.99
32.44
32.45
33.99
33.99
34.61

+ Show

Indonesia
30
30
30
28
25
25
25
25
25

+ Show

Iraq

15
15
35

+ Show

Ireland
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5
12.5

+ Show

Isle of Man
0
0
0
0
0
0
0
0
0
0

+ Show

Israel
31
29
27
26
25
24
25
25
26.5
26.5

+ Show

Italy
37.25
37.25
31.4
31.4
31.4
31.4
31.4
31.4
31.4
31.4

+ Show

Jamaica
33.33
33.33
33.33
33.33
33.33
33.33
33.33
25
25
25

+ Show

Japan
40.69
40.69
40.69
40.69
40.69
40.69
38.01
38.01
35.64
33.06

+ Show

Jersey
0
0
0
0
0
0
0
0
0
0

+ Show

Jordan
25
25
25
25
14
14
14
14
14
20

+ Show

Kazakhstan
30
30
30
20
20
20
20
20
20
20

+ Show

Kenya

30
30
30
30

+ Show

Korea, Republic of
27.5
27.5
27.5
24.2
24.2
22
24.2
24.2
24.2
24.2

+ Show

Kuwait
55
55
55
15
15
15
15
15
15
15

+ Show

Latvia
15
15
15
15
15
15
15
15
15
15

+ Show

Lebanon

15
15
15

+ Show

Libya

40
40
40
40
20
20
20
20
20

+ Show

Liechtenstein

12.5
12.5
12.5
12.5
12.5

+ Show

Lithuania
15
15
15
20
15
15
15
15
15
15

+ Show

Luxembourg
29.63
29.63
29.63
28.59
28.59
28.8
28.8
29.22
29.22
29.22

+ Show

Macau
12
12
12
12
12
12
12
12
12
12

+ Show

Macedonia
15
12
10
10
10
10
10
10
10
10

+ Show

Malawi

30
30
30
30

+ Show

Malaysia
28
27
26
25
25
25
25
25
25
25

+ Show

Malta
35
35
35
35
35
35
35
35
35
35

+ Show

Mauritius
25
22.5
15
15
15
15
15
15
15
15

+ Show

Mexico
29
28
28
28
30
30
30
30
30
30

+ Show

Moldova

12

+ Show

Montenegro
9
9
9
9
9
9
9
9
9
9

+ Show

Morocco

30
30
30

+ Show

Mozambique
32
32
32
32
32
32
32
32
32
32

+ Show

Namibia

34
34
33
33
33

+ Show

Netherlands
29.6
25.5
25.5
25.5
25.5
25
25
25
25
25

+ Show

New Zealand
33
33
30
30
30
28
28
28
28
28

+ Show

Nigeria
30
30
30
30
30
30
30
30
30
30

+ Show

Norway
28
28
28
28
28
28
28
28
27
27

+ Show

Oman
12
12
12
12
12
12
12
12
12
12

+ Show

Pakistan
35
35
35
35
35
35
35
35
34
33

+ Show

Panama
30
30
30
30
27.5
25
25
25
25
25

+ Show

Papua New Guinea
30
30
30
30
30
30
30
30
30
30

+ Show

Paraguay
10
10
10
10
10
10
10
10
10
10

+ Show

Peru
30
30
30
30
30
30
30
30
30
28

+ Show

Philippines
35
35
35
30
30
30
30
30
30
30

+ Show

Poland
19
19
19
19
19
19
19
19
19
19

+ Show

Portugal
27.5
25
25
25
25
25
25
25
23
21

+ Show

Qatar
35
35
35
35
10
10
10
10
10
10

+ Show

Romania
16
16
16
16
16
16
16
16
16
16

+ Show

Russia
24
24
24
20
20
20
20
20
20
20

+ Show

Samoa
29
27
27
27
27
27
27
27
27
27

+ Show

Saudi Arabia
20
20
20
20
20
20
20
20
20
20

+ Show

Serbia
10
10
10
10
10
10
10
15
15
15

+ Show

Sierra Leone

30
30

+ Show

Singapore
20
20
18
18
17
17
17
17
17
17

+ Show

Sint Maarten (Dutch part)

34.5
34.5
34.5
34.5
34.5

+ Show

Slovakia
19
19
19
19
19
19
19
23
22
22

+ Show

Slovenia
25
23
22
21
20
20
18
17
17
17

+ Show

South Africa
36.89
36.89
34.55
34.55
34.55
34.55
34.55
28
28
28

+ Show

Spain
35
32.5
30
30
30
30
30
30
30
28

+ Show

Sri Lanka
32.5
35
35
35
35
28
28
28
28
28

+ Show

St Maarten

24.5

+ Show

Sudan
35
30
15
15
15
35
35
35
35
35

+ Show

Suriname

36
34.5

+ Show

Sweden
28
28
28
26.3
26.3
26.3
26.3
22
22
22

+ Show

Switzerland
21.3
20.63
19.2
18.96
18.75
18.31
18.06
18.01
17.92
17.92

+ Show

Syria
35
28
28
28
28
28
28
22
22
22

+ Show

Taiwan
25
25
25
25
17
17
17
17
17
17

+ Show

Tanzania

30
30
30
30
30
30
30

+ Show

Thailand
30
30
30
30
30
30
23
20
20
20

+ Show

Trinidad and Tobago

25
25
25
25

+ Show

Tunisia
35
30
30
30
30
30
30
30
25
25

+ Show

Turkey
20
20
20
20
20
20
20
20
20
20

+ Show

Uganda
30
30
30
30
30
30
30
30
30
30

+ Show

Ukraine
25
25
25
25
25
25
21
19
18
18

+ Show

United Arab Emirates
55
55
55
55
55
55
55
55
55
55

+ Show

United Kingdom
30
30
30
28
28
26
24
23
21
20

+ Show

United States
40
40
40
40
40
40
40
40
40
40

+ Show

Uruguay
30
30
25
25
25
25
25
25
25
25

+ Show

Vanuatu
0
0
0
0
0
0
0
0
0
0

+ Show

Venezuela
34
34
34
34
34
34
34
34
34
34

+ Show

Vietnam
28
28
28
25
25
25
25
25
22
22

+ Show

Yemen
35
35
35
35
35
20
20
20
20
20

+ Show

Zambia
35
35
35
35
35
35
35
35
35
35

+ Show

Zimbabwe
30.9
30.9
30.9
30.9
25.75
25.75
25.75
25.75
25.75
25.75

+ Show

Africa average
30.82
30.56
28.65
28.75
28.38
28.55
29.02
28.29
27.85
27.92

Americas average
29.97
29.27
28.84
28.82
28.28
29.28
28.67
28.35
27.96
27.35

Asia average
28.99
28.46
27.99
25.73
23.96
23.1
22.89
22.05
21.91
22.59

Europe average
23.7
22.99
21.95
21.64
21.46
20.81
20.42
20.6
19.68
20.12

Oceania average
30.6
30.2
29.6
29.2
29
28.6
28.6
27
27
27

North America average
38.05
38.05
36.75
36.5
35.5
34
33
33
33.25
33.25

Latin America average
29.07
28.3
27.96
27.96
27.52
28.83
28.3
27.96
27.52
26.85

EU average
24.83
23.97
23.17
23.11
22.93
22.7
22.51
22.75
21.34
22.25

OECD average
27.67
27
25.99
25.64
25.7
25.4
25.15
25.32
24.11
24.86

Global average
27.5
26.95
26.1
25.38
24.69
24.5
24.4
23.71
23.64
23.87

Share this:

Twitter
Facebook

Like this:

Like Loading…