The following table indicates all corporate tax rates in percentage for a number of countries worldwide.
| Year | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|
| Country | % | % | % | % | % | % | % | % | % | % |
| Afghanistan | 0 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
| Albania | 20 | 20 | 10 | 10 | 10 | 10 | 10 | 10 | 15 | 15 |
| Algeria | 19 | 23 | ||||||||
| Angola | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 30 |
| Argentina | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 |
| Armenia | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
| Aruba | 35 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 |
| Australia | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 |
| Austria | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 |
| Bahamas | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Bahrain | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Bangladesh | 30 | 30 | 30 | 27.5 | 27.5 | 27.5 | 27.5 | 27.5 | 27.5 | 27.5 |
| Barbados | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 |
| Belarus | 24 | 24 | 24 | 24 | 24 | 24 | 18 | 18 | 18 | 18 |
| Belgium | 33.99 | 33.99 | 33.99 | 33.99 | 33.99 | 33.99 | 33.99 | 33.99 | 33.99 | 33.99 |
| Bermuda | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Bolivia | 25 | 25 | 25 | 25 | 25 | |||||
| Bonaire, Saint Eustatius and Saba | 0 | 0 | 0 | 0 | ||||||
| Bosnia and Herzegovina | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 |
| Botswana | 25 | 25 | 25 | 25 | 25 | 22 | 22 | 22 | 22 | 22 |
| Brazil | 34 | 34 | 34 | 34 | 34 | 34 | 34 | 34 | 25 | 34 |
| Bulgaria | 15 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 |
| Cambodia | 20 | 20 | 20 | 20 | 20 | 20 | ||||
| Canada | 36.1 | 36.1 | 33.5 | 33 | 31 | 28 | 26 | 26 | 26.5 | 26.5 |
| Cayman Islands | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Chile | 17 | 17 | 17 | 17 | 17 | 20 | 18.5 | 20 | 20 | 22.5 |
| China | 33 | 33 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 |
| Colombia | 35 | 34 | 33 | 33 | 33 | 33 | 33 | 25 | 25 | 25 |
| Costa Rica | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 |
| Croatia | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
| Curacao | 34.5 | 27.5 | 27.5 | 27.5 | 25 | |||||
| Cyprus | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 12.5 | 12.5 | 12.5 |
| Czech Republic | 24 | 24 | 21 | 20 | 19 | 19 | 19 | 19 | 19 | 19 |
| Denmark | 28 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 24.5 | 23.5 |
| Dominican Republic | 30 | 25 | 25 | 25 | 25 | 29 | 29 | 29 | 28 | 27 |
| Ecuador | 25 | 25 | 25 | 25 | 25 | 24 | 23 | 22 | 22 | 22 |
| Egypt | 20 | 20 | 20 | 20 | 20 | 20 | 25 | 25 | 25 | 25 |
| El Salvador | 30 | 30 | 30 | 30 | ||||||
| Estonia | 23 | 22 | 21 | 21 | 21 | 21 | 21 | 21 | 21 | 20 |
| Fiji | 31 | 31 | 31 | 29 | 28 | 28 | 28 | 20 | 20 | 20 |
| Finland | 26 | 26 | 26 | 26 | 26 | 26 | 24.5 | 24.5 | 20 | 20 |
| France | 33.33 | 33.33 | 33.33 | 33.33 | 33.33 | 33.33 | 33.33 | 33.33 | 33.33 | 33 |
| Georgia | 15 | 15 | 15 | |||||||
| Germany | 38.34 | 38.36 | 29.51 | 29.44 | 29.41 | 29.37 | 29.48 | 29.55 | 29.58 | 29.65 |
| Ghana | 25 | 25 | ||||||||
| Gibraltar | 35 | 35 | 33 | 27 | 22 | 10 | 10 | 10 | 10 | 10 |
| Greece | 29 | 25 | 25 | 25 | 24 | 20 | 20 | 26 | 26 | 26 |
| Guatemala | 31 | 31 | 31 | 31 | 31 | 31 | 31 | 31 | 28 | 25 |
| Guernsey | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Honduras | 30 | 30 | 30 | 30 | 25 | 35 | 35 | 35 | 30 | 30 |
| Hong Kong SAR | 17.5 | 17.5 | 16.5 | 16.5 | 16.5 | 16.5 | 16.5 | 16.5 | 16.5 | 16.5 |
| Hungary | 16 | 16 | 16 | 16 | 19 | 19 | 19 | 19 | 19 | 29 |
| Iceland | 18 | 18 | 15 | 15 | 18 | 20 | 20 | 20 | 20 | 20 |
| India | 33.66 | 33.99 | 33.99 | 33.99 | 33.99 | 32.44 | 32.45 | 33.99 | 33.99 | 34.61 |
| Indonesia | 30 | 30 | 30 | 28 | 25 | 25 | 25 | 25 | 25 | 25 |
| Iraq | 15 | 15 | ||||||||
| Ireland | 12.5 | 12.5 | 12.5 | 12.5 | 12.5 | 12.5 | 12.5 | 12.5 | 12.5 | 12.5 |
| Isle of Man | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Israel | 31 | 29 | 27 | 26 | 25 | 24 | 25 | 25 | 26.5 | 26.5 |
| Italy | 37.25 | 37.25 | 31.4 | 31.4 | 31.4 | 31.4 | 31.4 | 31.4 | 31.4 | 31.4 |
| Jamaica | 33.33 | 33.33 | 33.33 | 33.33 | 33.33 | 33.33 | 33.33 | 25 | 25 | 25 |
| Japan | 40.69 | 40.69 | 40.69 | 40.69 | 40.69 | 40.69 | 38.01 | 38.01 | 35.64 | 33.06 |
| Jersey | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 20 | ||
| Jordan | 25 | 25 | 25 | 25 | 14 | 14 | 14 | 14 | 14 | 20 |
| Kazakhstan | 30 | 30 | 30 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
| Kenya | 30 | 30 | 30 | 30 | ||||||
| Kuwait | 55 | 55 | 55 | 15 | 15 | 15 | 15 | 15 | 15 | 15 |
| Latvia | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 |
| Lebanon | 15 | 15 | ||||||||
| Libya | 40 | 40 | 40 | 40 | 20 | 20 | 20 | 20 | 20 | |
| Liechtenstein | 12.5 | 12.5 | 12.5 | 12.5 | 12.5 | |||||
| Lithuania | 15 | 15 | 15 | 20 | 15 | 15 | 15 | 15 | 15 | 15 |
| Luxembourg | 29.63 | 29.63 | 29.63 | 28.59 | 28.59 | 28.8 | 28.8 | 29.22 | 29.22 | 29.22 |
| Macao SAR | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 |
| Macedonia (FYR) | 15 | 12 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 |
| Malawi | 30 | 30 | 30 | 30 | ||||||
| Malaysia | 28 | 27 | 26 | 25 | 25 | 25 | 25 | 25 | 25 | 25 |
| Malta | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 |
| Mauritius | 25 | 22.5 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 |
| Mexico | 29 | 28 | 28 | 28 | 30 | 30 | 30 | 30 | 30 | 30 |
| Montenegro | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 |
| Morocco | 30 | 30 | ||||||||
| Mozambique | 32 | 32 | 32 | 32 | 32 | 32 | 32 | 32 | 32 | 32 |
| Namibia | 34 | 34 | 33 | 33 | 33 | |||||
| Netherlands | 29.6 | 25.5 | 25.5 | 25.5 | 25.5 | 25 | 25 | 25 | 25 | 25 |
| New Zealand | 33 | 33 | 30 | 30 | 30 | 28 | 28 | 28 | 28 | 28 |
| Nigeria | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 |
| Norway | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 27 | 27 |
| Oman | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 |
| Pakistan | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 34 | 33 |
| Panama | 30 | 30 | 30 | 30 | 27.5 | 25 | 25 | 25 | 25 | 25 |
| Papua New Guinea | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 |
| Paraguay | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 |
| Peru | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 |
| Philippines | 35 | 35 | 35 | 30 | 30 | 30 | 30 | 30 | 30 | 30 |
| Poland | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 19 |
| Portugal | 27.5 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 23 | 21 |
| Qatar | 35 | 35 | 35 | 35 | 10 | 10 | 10 | 10 | 10 | 10 |
| Romania | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 | 16 |
| Russia | 24 | 24 | 24 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
| Samoa | 29 | 27 | 27 | 27 | 27 | 27 | 27 | 27 | 27 | 27 |
| Saudi Arabia | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
| Serbia | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 15 | 15 | 15 |
| Sierra Leone | 30 | 30 | ||||||||
| Singapore | 20 | 20 | 18 | 18 | 17 | 17 | 17 | 17 | 17 | 17 |
| Sint Maarten (Dutch part) | 34.5 | 34.5 | 34.5 | 34.5 | 30 | |||||
| Slovakia | 19 | 19 | 19 | 19 | 19 | 19 | 19 | 23 | 22 | 22 |
| Slovenia | 25 | 23 | 22 | 21 | 20 | 20 | 18 | 17 | 17 | 17 |
| South Africa | 36.89 | 36.89 | 34.55 | 34.55 | 34.55 | 34.55 | 34.55 | 28 | 28 | 28 |
| Korea, Republic of | 27.5 | 27.5 | 27.5 | 24.2 | 24.2 | 22 | 24.2 | 24.2 | 24.2 | 24.2 |
| Spain | 35 | 32.5 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 28 |
| Sri Lanka | 32.5 | 35 | 35 | 35 | 35 | 28 | 28 | 28 | 28 | 28 |
| Sudan | 35 | 30 | 15 | 15 | 15 | 35 | 35 | 35 | 35 | 35 |
| Sweden | 28 | 28 | 28 | 26.3 | 26.3 | 26.3 | 26.3 | 22 | 22 | 22 |
| Switzerland | 21.3 | 20.63 | 19.2 | 18.96 | 18.75 | 18.31 | 18.06 | 18.01 | 17.92 | 17.92 |
| Syrian Arab Republic | 35 | 28 | 28 | 28 | 28 | 28 | 28 | 22 | 22 | 22 |
| Taiwan | 25 | 25 | 25 | 25 | 17 | 17 | 17 | 17 | 17 | 17 |
| Tanzania | 30 | 30 | 30 | 30 | 30 | 30 | 30 | |||
| Thailand | 30 | 30 | 30 | 30 | 30 | 30 | 23 | 20 | 20 | 20 |
| Trinidad and Tobago | 25 | 25 | 25 | 25 | ||||||
| Tunisia | 35 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 25 | 25 |
| Turkey | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 |
| Uganda | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 |
| Ukraine | 25 | 25 | 25 | 25 | 25 | 25 | 21 | 19 | 18 | 18 |
| United Arab Emirates | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 |
| United Kingdom | 30 | 30 | 30 | 28 | 28 | 26 | 24 | 23 | 21 | 20 |
| United States | 40 | 40 | 40 | 40 | 40 | 40 | 40 | 40 | 40 | 40 |
| Uruguay | 30 | 30 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 |
| Vanuatu | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Venezuela | 34 | 34 | 34 | 34 | 34 | 34 | 34 | 34 | 34 | 34 |
| Vietnam | 28 | 28 | 28 | 25 | 25 | 25 | 25 | 25 | 22 | 22 |
| Yemen | 35 | 35 | 35 | 35 | 35 | 20 | 20 | 20 | 20 | 20 |
| Zambia | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 |
| Africa average | 30.82 | 30.56 | 28.65 | 28.75 | 28.38 | 28.55 | 29.02 | 28.57 | 27.85 | 28.03 |
| Americas average | 29.97 | 29.27 | 28.84 | 28.82 | 28.28 | 29.47 | 28.67 | 28.04 | 27.34 | 39 |
| Asia average | 28.99 | 28.46 | 27.99 | 25.73 | 23.96 | 23.1 | 22.89 | 22.49 | 21.91 | 21.91 |
| Europe average | 23.7 | 22.99 | 21.95 | 21.64 | 21.46 | 20.81 | 20.42 | 20.6 | 19.68 | 20.24 |
| 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 |
| South America average | 29.07 | 28.3 | 27.96 | 27.96 | 27.52 | 29.02 | 28.3 | 27.61 | 26.83 | |
| EU average | 24.83 | 23.97 | 23.17 | 23.11 | 22.93 | 22.7 | 22.51 | 22.75 | 21.34 | 22.15 |
| OECD average | 27.67 | 27 | 25.99 | 25.64 | 25.7 | 25.4 | 25.15 | 25.32 | 24.11 | 24.77 |
| Global average | 27.5 | 26.95 | 26.1 | 25.38 | 24.69 | 24.5 | 24.4 | 24.08 | 23.48 |


















