Corporate Tax rates ranked

201 countries · 2025

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. Figures are compiled by Tax Foundation — Worldwide Corporate Tax Rates, dated 2025-01-01. The bar beside each rate shows it relative to the highest rate in this list.

201 countries, highest to lowest
Rank	Country	Rate	Scale
1	Comoros	50%	highest
2	France	36.1%
3	Suriname	36%
4	Argentina	35%
5	Chad	35%
6	Colombia	35%
7	Cuba	35%
8	Malta	35%
9	Sudan	35%
10	Brazil	34%
11	Morocco	34%
12	Venezuela	34%
13	Cameroon	33%
14	Saint Kitts and Nevis	33%
15	Mozambique	32%
16	Portugal	30.5%
17	Germany	30.1%
18	Australia	30%
19	Benin	30%
20	Burundi	30%
21	Central African Republic	30%
22	Costa Rica	30%
23	DR Congo	30%
24	El Salvador	30%
25	Eritrea	30%
26	Ethiopia	30%
27	Gabon	30%
28	Haiti	30%
29	Honduras	30%
30	India	30%
31	Kenya	30%
32	Kiribati	30%
33	Malawi	30%
34	Mali	30%
35	Mexico	30%
36	Micronesia	30%
37	Namibia	30%
38	Nicaragua	30%
39	Niger	30%
40	Nigeria	30%
41	Papua New Guinea	30%
42	Saint Lucia	30%
43	Senegal	30%
44	Solomon Islands	30%
45	South Sudan	30%
46	Sri Lanka	30%
47	Tanzania	30%
48	Trinidad and Tobago	30%
49	Uganda	30%
50	Zambia	30%
51	Japan	29.7%
52	Peru	29.5%
53	Pakistan	29%
54	Grenada	28%
55	New Zealand	28%
56	Republic of the Congo	28%
57	Rwanda	28%
58	Saint Vincent and the Grenadines	28%
59	Italy	27.8%
60	Bangladesh	27.5%
61	Burkina Faso	27.5%
62	Chile	27%
63	Dominican Republic	27%
64	Gambia	27%
65	Samoa	27%
66	South Africa	27%
67	Togo	27%
68	South Korea	26.4%
69	Algeria	26%
70	Canada	26%
71	Netherlands	25.8%
72	Zimbabwe	25.8%
73	United States	25.6%
74	Angola	25%
75	Antigua and Barbuda	25%
76	Belarus	25%
77	Belgium	25%
78	Bhutan	25%
79	Bolivia	25%
80	China	25%
81	Djibouti	25%
82	Dominica	25%
83	Ecuador	25%
84	Equatorial Guinea	25%
85	Eswatini	25%
86	Fiji	25%
87	Ghana	25%
88	Guatemala	25%
89	Guinea	25%
90	Guinea-Bissau	25%
91	Guyana	25%
92	Iran	25%
93	Ivory Coast	25%
94	Jamaica	25%
95	Lesotho	25%
96	Liberia	25%
97	Mauritania	25%
98	Monaco	25%
99	Mongolia	25%
100	Nauru	25%
101	Nepal	25%
102	Panama	25%
103	Philippines	25%
104	Russia	25%
105	São Tomé and Príncipe	25%
106	Seychelles	25%
107	Sierra Leone	25%
108	Spain	25%
109	Syria	25%
110	Tonga	25%
111	Türkiye	25%
112	United Kingdom	25%
113	Uruguay	25%
114	Malaysia	24%
115	Slovakia	24%
116	Luxembourg	23.9%
117	Austria	23%
118	Israel	23%
119	Egypt	22.5%
120	Botswana	22%
121	Denmark	22%
122	Estonia	22%
123	Greece	22%
124	Indonesia	22%
125	Myanmar	22%
126	Norway	22%
127	Slovenia	22%
128	Cape Verde	21.4%
129	Czechia	21%
130	Sweden	20.6%
131	Afghanistan	20%
132	Azerbaijan	20%
133	Cambodia	20%
134	Finland	20%
135	Iceland	20%
136	Jordan	20%
137	Kazakhstan	20%
138	Laos	20%
139	Latvia	20%
140	Libya	20%
141	Madagascar	20%
142	Saudi Arabia	20%
143	Taiwan	20%
144	Thailand	20%
145	Tunisia	20%
146	Vietnam	20%
147	Yemen	20%
148	Switzerland	19.6%
149	Poland	19%
150	Brunei	18.5%
151	Armenia	18%
152	Croatia	18%
153	Tajikistan	18%
154	Ukraine	18%
155	Lebanon	17%
156	San Marino	17%
157	Singapore	17%
158	Hong Kong	16.5%
159	Lithuania	16%
160	Romania	16%
161	Albania	15%
162	Georgia	15%
163	Gibraltar	15%
164	Iraq	15%
165	Kuwait	15%
166	Maldives	15%
167	Mauritius	15%
168	Montenegro	15%
169	Oman	15%
170	Palestine	15%
171	Serbia	15%
172	Somalia	15%
173	Uzbekistan	15%
174	Cyprus	12.5%
175	Ireland	12.5%
176	Liechtenstein	12.5%
177	Macau	12%
178	Moldova	12%
179	Andorra	10%
180	Bosnia and Herzegovina	10%
181	Bulgaria	10%
182	Kosovo	10%
183	Kyrgyzstan	10%
184	North Macedonia	10%
185	Paraguay	10%
186	Qatar	10%
187	Timor-Leste	10%
188	Barbados	9%
189	Hungary	9%
190	United Arab Emirates	9%
191	Turkmenistan	8%
192	Bahamas	0%	zero rate
193	Bahrain	0%	zero rate
194	Belize	0%	zero rate
195	Bermuda	0%	zero rate
196	British Virgin Islands	0%	zero rate
197	Cayman Islands	0%	zero rate
198	Guernsey	0%	zero rate
199	Isle of Man	0%	zero rate
200	Jersey	0%	zero rate
201	Vanuatu	0%	zero rate

Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01