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 |