Corporate Tax rates ranked

201 countries · 2026

Ranked here is the combined statutory corporate income tax rate — the standard top-line rate on corporate profit, combining national and, where applicable, sub-national levies. Each country’s rate is individually researched, sourced and dated — see its own citation on its country page. The bar beside each rate shows it relative to the highest rate in this list.

201 countries, highest to lowest
RankCountryRateScale
1Comoros50%
highest
2France36.1%
3Suriname36%
4Argentina35%
5Chad35%
6Colombia35%
7Cuba35%
8Kiribati35%
9Malta35%
10Sudan35%
11Brazil34%
12Morocco34%
13Venezuela34%
14Cameroon33%
15Saint Kitts and Nevis33%
16Mozambique32%
17Portugal30.5%
18Germany30.1%
19Australia30%
20Benin30%
21Burundi30%
22Central African Republic30%
23Costa Rica30%
24DR Congo30%
25El Salvador30%
26Eritrea30%
27Ethiopia30%
28Gabon30%
29Haiti30%
30Honduras30%
31India30%
32Kenya30%
33Malawi30%
34Mali30%
35Mexico30%
36Micronesia30%
37Namibia30%
38Nicaragua30%
39Niger30%
40Nigeria30%
41Papua New Guinea30%
42Saint Lucia30%
43Senegal30%
44Solomon Islands30%
45South Sudan30%
46Sri Lanka30%
47Tanzania30%
48Trinidad and Tobago30%
49Uganda30%
50Zambia30%
51Japan29.7%
52Peru29.5%
53Pakistan29%
54Grenada28%
55New Zealand28%
56Republic of the Congo28%
57Rwanda28%
58Saint Vincent and the Grenadines28%
59Italy27.8%
60Bangladesh27.5%
61Burkina Faso27.5%
62Chile27%
63Dominican Republic27%
64Gambia27%
65Samoa27%
66South Africa27%
67Togo27%
68South Korea26.4%
69Algeria26%
70Canada26%
71Netherlands25.8%
72Zimbabwe25.8%
73United States25.6%
74Angola25%
75Antigua and Barbuda25%
76Belarus25%
77Belgium25%
78Bhutan25%
79Bolivia25%
80China25%
81Djibouti25%
82Dominica25%
83Ecuador25%
84Equatorial Guinea25%
85Eswatini25%
86Fiji25%
87Ghana25%
88Guatemala25%
89Guinea25%
90Guinea-Bissau25%
91Guyana25%
92Iran25%
93Ivory Coast25%
94Jamaica25%
95Lesotho25%
96Liberia25%
97Mauritania25%
98Monaco25%
99Mongolia25%
100Nauru25%
101Nepal25%
102Panama25%
103Philippines25%
104Russia25%
105São Tomé and Príncipe25%
106Seychelles25%
107Sierra Leone25%
108Spain25%
109Syria25%
110Tonga25%
111Türkiye25%
112United Kingdom25%
113Uruguay25%
114Malaysia24%
115Slovakia24%
116Luxembourg23.9%
117Austria23%
118Israel23%
119Egypt22.5%
120Botswana22%
121Denmark22%
122Estonia22%
123Greece22%
124Indonesia22%
125Myanmar22%
126Norway22%
127Slovenia22%
128Cape Verde21.4%
129Czechia21%
130Sweden20.6%
131Afghanistan20%
132Azerbaijan20%
133Cambodia20%
134Finland20%
135Iceland20%
136Jordan20%
137Kazakhstan20%
138Laos20%
139Latvia20%
140Libya20%
141Madagascar20%
142Saudi Arabia20%
143Taiwan20%
144Thailand20%
145Tunisia20%
146Vietnam20%
147Yemen20%
148Switzerland19.6%
149Poland19%
150Brunei18.5%
151Armenia18%
152Croatia18%
153Tajikistan18%
154Ukraine18%
155Lebanon17%
156San Marino17%
157Singapore17%
158Hong Kong16.5%
159Lithuania16%
160Romania16%
161Albania15%
162Georgia15%
163Gibraltar15%
164Iraq15%
165Kuwait15%
166Maldives15%
167Mauritius15%
168Montenegro15%
169Oman15%
170Palestine15%
171Serbia15%
172Somalia15%
173Uzbekistan15%
174Cyprus12.5%
175Ireland12.5%
176Liechtenstein12.5%
177Macau12%
178Moldova12%
179Andorra10%
180Bosnia and Herzegovina10%
181Bulgaria10%
182Kosovo10%
183Kyrgyzstan10%
184North Macedonia10%
185Paraguay10%
186Qatar10%
187Timor-Leste10%
188Barbados9%
189Hungary9%
190United Arab Emirates9%
191Turkmenistan8%
192Bahamas0%
zero rate
193Bahrain0%
zero rate
194Belize0%
zero rate
195Bermuda0%
zero rate
196British Virgin Islands0%
zero rate
197Cayman Islands0%
zero rate
198Guernsey0%
zero rate
199Isle of Man0%
zero rate
200Jersey0%
zero rate
201Vanuatu0%
zero rate

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