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Dataset · OECD

Statutory Corporate Income Tax Rate

27 years, 2000–2026 · 141 countries · 2 measures

The statutory corporate income tax rate is the headline rate a country’s law sets on company profits, with state, provincial and local corporate taxes added to the national rate where they exist. It is the number quoted in debates about tax competition — the starting point, not the end, of what companies actually pay.

This site holds every year from 2000 to 2026, read from OECD’s own data and stored exactly as published.

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Statutory Corporate Income Tax Rate · the file

Newest
Statutory Corporate Income Tax Rate, 2026
Held
27 years · 3,875 rows
Licence
OECD terms

0127 years

Every year

Every year comes from OECD’s 2026 release, recalculated on one method. Each opens the full table for that year; each downloads as a CSV.

2000bar height: countries covered, up to 1442026
Every year of Statutory Corporate Income Tax Rate held on this site, newest first, with its download files.
YearCountriesChangeReadDownload
Statutory Corporate Income Tax Rate, 2026Newest141−3September 29, 2026CSV
Statutory Corporate Income Tax Rate, 2025144±0September 29, 2026CSV
Statutory Corporate Income Tax Rate, 2024144±0September 29, 2026CSV
Statutory Corporate Income Tax Rate, 2023144±0September 29, 2026CSV
Statutory Corporate Income Tax Rate, 2022144±0September 29, 2026CSV
Statutory Corporate Income Tax Rate, 2021144±0September 29, 2026CSV
Statutory Corporate Income Tax Rate, 2020144±0September 29, 2026CSV
Statutory Corporate Income Tax Rate, 2019144±0September 29, 2026CSV
Statutory Corporate Income Tax Rate, 2018144±0September 29, 2026CSV
Statutory Corporate Income Tax Rate, 2017144±0September 29, 2026CSV
Statutory Corporate Income Tax Rate, 2016144±0September 29, 2026CSV
Statutory Corporate Income Tax Rate, 2015144±0September 29, 2026CSV
Show all 27 years

Every year in one file, one row per country per year: corporate-tax-rate-all-editions-nations-inquiry.csv

024 columns

What’s in the file

Every column, what it holds, how it is stored and what its values look like — what a reader needs before opening the file.

Every column in the newest file of Statutory Corporate Income Tax Rate: what it holds, how it is stored, and its range.
ColumnWhat it holdsStored asRange, 2026DistinctEmptySpread
CountrycountryNameThe country’s name, as this file spells it.Text—1410
ISO Codecountry_codeIdentifierThe ISO 3166-1 alpha-3 code, added by this site. Every table here joins on it.Text · 3 letters—1410
Combined corporate income tax rate (%)cit_rateHeadlineThe headline figure: Combined statutory corporate income tax rate, central and sub-central government (%).Number · up to 6 decimals0.09 share it36.1Francemiddle 24.0420
Central government corporate income tax rate (%)cit_central_rateMeasureThe central government's statutory corporate income tax rate alone, before any state, provincial or local corporate tax is added.Number · up to 3 decimals0.09 share it36.1Francemiddle 22.0380

Profiled from the newest file. Range: the lowest and highest value, with the country holding it when only one does. Spread: countries in ten equal steps from lowest to highest. Neither end is better. The values describe a shape, not a score.

03144 countries across every year

Who is covered

How many countries each year holds, continent by continent, who joined and who left, and which places this site covers that the dataset never has.

All regions
Countries in each year of Statutory Corporate Income Tax Rate, by continent.
201520162017201820192020202120222023202420252026
Africa272727272727272727272727
Americas363636363636363636363635
Asia313131313131313131313129
Europe444444444444444444444444
Oceania666666666666
All144144144144144144144144144144144141

The newest 12 of 27 years.

Who joined and who left

  • 2026
    − Colombia− Israel− Türkiye
  • 2007
    + Djibouti
  • 2003
    + Moldova

04Provenance

Where it comes from

The path from the publisher to this page, and what was checked and changed on the way.

The site’s method
  1. 1 · Publisher

    OECD

  2. 2 · Their file

    Statutory Corporate Income Tax Rate 2026

  3. 3 · Read by this site

    September 29, 2026

    Imported by a script that parses each figure and writes it down unrounded.
  4. 4 · Stored as

    27 files, one per year

    Each downloads as a CSV, or every year together as corporate-tax-rate-all-editions-nations-inquiry.csv
  5. 5 · Used on

    Its statistic page, and every profile it measures

Precision

The headline is stored to 6 decimals, as published.

Rounded by this site

Never. Tables on screen may show fewer decimals; the files never do.

Changed by this site

Reshaped into one row per country: regional and income-group totals are left out, only the columns listed are kept, each row gets its ISO 3166 code, and some country names are brought to one spelling. No value is recalculated, rescaled or rounded.

Read from the OECD’s Corporate Tax Statistics database through its SDMX API. The headline is the combined rate, national plus sub-national; the national rate alone is stored beside it.

05Reuse

Licence and credit

What the publisher’s licence lets you do, what it asks of you, and a credit line and citation ready to copy.

Every publisher’s terms

Licence · checked September 29, 2026

OECD Terms and Conditions — data clause

  • Share and redistribute it
  • Adapt it and build on it
  • Use it commercially
  • Credit the publisher

The OECD’s own terms for its data: reuse, including commercial reuse, with the OECD credited as the source.

In plain words

The OECD lets anyone reuse its data for any purpose, commercial use included, provided the OECD is credited and anyone re-licensing the data passes the same credit requirement on.

A credit line

Source: OECD, Statutory Corporate Income Tax Rate, via Nations Inquiry.

Cite this dataset

OECD. Statutory Corporate Income Tax Rate, 2000–2026 [data set]. As held by Nations Inquiry, https://nationsinquiry.com/datasets/corporate-tax-rate

The publisher’s own citation: OECD (2026), Corporate income tax (CIT) - statutory and targeted small business rates, Corporate Tax Statistics database, OECD Data Explorer, https://data-explorer.oecd.org/ (accessed on 29 September 2026).

Plain-language summary, not legal advice. The licence text is what binds.

06Where it is used

Around the site

Where these numbers appear on this site, and the datasets nearest to it.

07Questions

Statutory Corporate Income Tax Rate: questions and answers

What is the Statutory Corporate Income Tax Rate?

The statutory corporate income tax rate is the headline rate a country’s law sets on company profits, with state, provincial and local corporate taxes added to the national rate where they exist. It is the number quoted in debates about tax competition — the starting point, not the end, of what companies actually pay.

Which years of the Statutory Corporate Income Tax Rate can I download?

All 27, from 2000 to 2026, each as a CSV file, or every year together in one CSV.

Does OECD rank countries on it?

No, and this site does not order it either. The files hold values only.

Can I use it commercially?

Yes, under OECD Terms and Conditions — data clause, with credit to OECD. The licence text is linked on this page.

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