Corporate Tax

Corporate tax is the tax a country charges on a company’s profit. Almost every jurisdiction levies some form of it, though the rate, base and exemptions vary enormously — from jurisdictions with no general corporate tax at all to ones charging half of taxable profit.

The rate shown on this page is the combined statutory corporate income tax rate: the standard top-line rate on corporate profit, combining national and, where applicable, sub-national levies, as compiled annually by the Tax Foundation. It is a statutory rate, not an effective one — many companies pay less after deductions, credits and incentives, and this figure does not capture special regimes for small businesses, free zones or specific industries.

We currently track verified corporate tax data for 201 of 206 countries, sourced from the Tax Foundation’s Worldwide Corporate Tax Rates dataset (2025) — the broadest coverage of any tax we track. The remaining handful, which have no published 2025 rate in that dataset, will be added once a source is verified.