Corporate Tax Rate by Country

%Source: OECD; BIS (property prices, credit to GDP); some series via DBnomics.

As of 2025-12-31, France has the highest Corporate Tax Rate at 36.13%, while Isle of Man has the lowest at 0%. Median across 144 economies is 23.94%. Source: Source: OECD; BIS (property prices, credit to GDP); some series via DBnomics..

Last updated 2025-12-31

Countries

144

Highest

France36.13%

Lowest

Isle of Man0%

Median

23.94%

Average

21.37%

Ranked by latest value

highest to lowest · 144 countries

Which country has the highest Corporate Tax Rate?

#	Country	Last	Change	Date
1	France	36.13%	10.31%	2025-12-31
2	Colombia	35%	0%	2025-12-31
3	Malta	35%	0%	2025-12-31
4	Brazil	34%	0%	2025-12-31
5	Cameroon	33%	0%	2025-12-31
6	St. Kitts and Nevis	33%	0%	2025-12-31
7	Namibia	32%	0%	2025-12-31
8	Morocco	32%	0%	2025-12-31
9	Portugal	30.5%	1%	2025-12-31
10	Germany	30.13%	0%	2025-12-31
11	Gabon	30%	0%	2025-12-31
12	Papua New Guinea	30%	0%	2025-12-31
13	Mexico	30%	0%	2025-12-31
14	Australia	30%	0%	2025-12-31
15	Benin	30%	0%	2025-12-31
16	Congo, Dem. Rep.	30%	0%	2025-12-31
17	Honduras	30%	0%	2025-12-31
18	Haiti	30%	0%	2025-12-31
19	Kenya	30%	0%	2025-12-31
20	St. Lucia	30%	0%	2025-12-31
21	Sri Lanka	30%	0%	2025-12-31
22	MSR	30%	0%	2025-12-31
23	Nigeria	30%	0%	2025-12-31
24	Argentina	30%	0%	2025-12-31
25	Zambia	30%	0%	2025-12-31
26	Trinidad and Tobago	30%	0%	2025-12-31
27	Costa Rica	30%	0%	2025-12-31
28	Senegal	30%	0%	2025-12-31
29	Japan	29.74%	0%	2025-12-31
30	Peru	29.5%	0%	2025-12-31
31	Pakistan	29%	0%	2025-12-31
32	Congo, Rep.	28%	0%	2025-12-31
33	Grenada	28%	0%	2025-12-31
34	New Zealand	28%	0%	2025-12-31
35	St. Vincent and the Grenadines	28%	0%	2025-12-31
36	Italy	27.81%	0%	2025-12-31
37	Burkina Faso	27.5%	0%	2025-12-31
38	Eswatini	27.5%	0%	2025-12-31
39	Togo	27%	0%	2025-12-31
40	Chile	27%	0%	2025-12-31
41	Dominican Republic	27%	0%	2025-12-31
42	Samoa	27%	0%	2025-12-31
43	South Africa	27%	0%	2025-12-31
44	Greenland	26.5%	0%	2025-12-31
45	Korea, Rep.	26.4%	0%	2025-12-31
46	Canada	26%	0.01%	2025-12-31
47	Netherlands	25.8%	0%	2025-12-31
48	United States	25.57%	0.0617%	2025-12-31
49	India	25.17%	0%	2025-12-31
50	Fiji	25%	0%	2025-12-31
51	United Kingdom	25%	0%	2025-12-31
52	Angola	25%	0%	2025-12-31
53	Belgium	25%	0%	2025-12-31
54	Spain	25%	0%	2025-12-31
55	China	25%	0%	2025-12-31
56	Cote d'Ivoire	25%	0%	2025-12-31
57	Djibouti	25%	0%	2025-12-31
58	Dominica	25%	0%	2025-12-31
59	Jamaica	25%	0%	2025-12-31
60	Liberia	25%	0%	2025-12-31
61	Mongolia	25%	0%	2025-12-31
62	Mauritania	25%	0%	2025-12-31
63	Panama	25%	0%	2025-12-31
64	Philippines	25%	0%	2025-12-31
65	Antigua and Barbuda	25%	0%	2025-12-31
66	Sierra Leone	25%	0%	2025-12-31
67	Seychelles	25%	0%	2025-12-31
68	Uruguay	25%	0%	2025-12-31
69	Monaco	25%	0%	2025-12-31
70	Turkiye	25%	0%	2025-12-31
71	Slovak Republic	24%	3%	2025-12-31
72	Malaysia	24%	0%	2025-12-31
73	Luxembourg	23.87%	1.07%	2025-12-31
74	Austria	23%	0%	2025-12-31
75	Israel	23%	0%	2025-12-31
76	Egypt, Arab Rep.	22.5%	0%	2025-12-31
77	Cabo Verde	22.44%	0%	2025-12-31
78	Botswana	22%	0%	2025-12-31
79	Estonia	22%	2%	2025-12-31
80	Aruba	22%	0%	2025-12-31
81	Norway	22%	0%	2025-12-31
82	Denmark	22%	0%	2025-12-31
83	Greece	22%	0%	2025-12-31
84	Curacao	22%	0%	2025-12-31
85	Slovenia	22%	0%	2025-12-31
86	Indonesia	22%	0%	2025-12-31
87	Czechia	21%	0%	2025-12-31
88	Sweden	20.6%	0%	2025-12-31
89	Thailand	20%	0%	2025-12-31
90	Finland	20%	0%	2025-12-31
91	Viet Nam	20%	0%	2025-12-31
92	Azerbaijan	20%	0%	2025-12-31
93	COK	20%	0%	2025-12-31
94	Jordan	20%	0%	2025-12-31
95	Latvia	20%	0%	2025-12-31
96	Saudi Arabia	20%	0%	2025-12-31
97	Tunisia	20%	5%	2025-12-31
98	Kazakhstan	20%	0%	2025-12-31
99	Iceland	20%	1%	2025-12-31
100	Switzerland	19.61%	0.0003%	2025-12-31
101	Poland	19%	0%	2025-12-31
102	Brunei Darussalam	18.5%	0%	2025-12-31
103	Faroe Islands	18%	0%	2025-12-31
104	Croatia	18%	0%	2025-12-31
105	Armenia	18%	0%	2025-12-31
106	Ukraine	18%	0%	2025-12-31
107	Singapore	17%	0%	2025-12-31
108	San Marino	17%	0%	2025-12-31
109	Hong Kong SAR, China	16.5%	0%	2025-12-31
110	Lithuania	16%	1%	2025-12-31
111	Romania	16%	0%	2025-12-31
112	Georgia	15%	0%	2025-12-31
113	Albania	15%	0%	2025-12-31
114	Oman	15%	0%	2025-12-31
115	Gibraltar	15%	2.5%	2025-12-31
116	Kuwait	15%	0%	2025-12-31
117	Montenegro	15%	0%	2025-12-31
118	Mauritius	15%	0%	2025-12-31
119	Serbia	15%	0%	2025-12-31
120	Uzbekistan	15%	0%	2025-12-31
121	Maldives	15%	0%	2025-12-31
122	Ireland	12.5%	0%	2025-12-31
123	Liechtenstein	12.5%	0%	2025-12-31
124	Macao SAR, China	12%	0%	2025-12-31
125	Andorra	10%	0%	2025-12-31
126	Paraguay	10%	0%	2025-12-31
127	Bulgaria	10%	0%	2025-12-31
128	Bosnia and Herzegovina	10%	0%	2025-12-31
129	North Macedonia	10%	0%	2025-12-31
130	Qatar	10%	0%	2025-12-31
131	United Arab Emirates	9%	0%	2025-12-31
132	Barbados	9%	0%	2025-12-31
133	Hungary	9%	0%	2025-12-31
134	AIA	0%	0%	2025-12-31
135	British Virgin Islands	0%	0%	2025-12-31
136	Bahrain	0%	0%	2025-12-31
137	Belize	0%	0%	2025-12-31
138	Bahamas, The	0%	0%	2025-12-31
139	Bermuda	0%	0%	2025-12-31
140	GGY	0%	0%	2025-12-31
141	JEY	0%	0%	2025-12-31
142	Turks and Caicos Islands	0%	0%	2025-12-31
143	Cayman Islands	0%	0%	2025-12-31
144	Isle of Man	0%	0%	2025-12-31