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.
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.
| Year | Countries | Change | Read | Download |
|---|---|---|---|---|
| Statutory Corporate Income Tax Rate, 2026Newest | 141 | −3 | September 29, 2026 | CSV |
| Statutory Corporate Income Tax Rate, 2025 | 144 | ±0 | September 29, 2026 | CSV |
| Statutory Corporate Income Tax Rate, 2024 | 144 | ±0 | September 29, 2026 | CSV |
| Statutory Corporate Income Tax Rate, 2023 | 144 | ±0 | September 29, 2026 | CSV |
| Statutory Corporate Income Tax Rate, 2022 | 144 | ±0 | September 29, 2026 | CSV |
| Statutory Corporate Income Tax Rate, 2021 | 144 | ±0 | September 29, 2026 | CSV |
| Statutory Corporate Income Tax Rate, 2020 | 144 | ±0 | September 29, 2026 | CSV |
| Statutory Corporate Income Tax Rate, 2019 | 144 | ±0 | September 29, 2026 | CSV |
| Statutory Corporate Income Tax Rate, 2018 | 144 | ±0 | September 29, 2026 | CSV |
| Statutory Corporate Income Tax Rate, 2017 | 144 | ±0 | September 29, 2026 | CSV |
| Statutory Corporate Income Tax Rate, 2016 | 144 | ±0 | September 29, 2026 | CSV |
| Statutory Corporate Income Tax Rate, 2015 | 144 | ±0 | September 29, 2026 | CSV |
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.
| Column | What it holds | Stored as | Range, 2026 | Distinct | Empty | Spread |
|---|---|---|---|---|---|---|
CountrycountryName | The country’s name, as this file spells it. | Text | — | 141 | 0 | |
ISO Codecountry_codeIdentifier | The ISO 3166-1 alpha-3 code, added by this site. Every table here joins on it. | Text · 3 letters | — | 141 | 0 | |
Combined corporate income tax rate (%)cit_rateHeadline | The headline figure: Combined statutory corporate income tax rate, central and sub-central government (%). | Number · up to 6 decimals | 0.09 share it36.1 | 42 | 0 | |
Central government corporate income tax rate (%)cit_central_rateMeasure | The central government's statutory corporate income tax rate alone, before any state, provincial or local corporate tax is added. | Number · up to 3 decimals | 0.09 share it36.1 | 38 | 0 |
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.
| 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Africa | 27 | 27 | 27 | 27 | 27 | 27 | 27 | 27 | 27 | 27 | 27 | 27 |
| Americas | 36 | 36 | 36 | 36 | 36 | 36 | 36 | 36 | 36 | 36 | 36 | 35 |
| Asia | 31 | 31 | 31 | 31 | 31 | 31 | 31 | 31 | 31 | 31 | 31 | 29 |
| Europe | 44 | 44 | 44 | 44 | 44 | 44 | 44 | 44 | 44 | 44 | 44 | 44 |
| Oceania | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 | 6 |
| All | 144 | 144 | 144 | 144 | 144 | 144 | 144 | 144 | 144 | 144 | 144 | 141 |
The newest 12 of 27 years.
Not in this dataset · 81 places this site covers
OECD gives no figure for these in any year held here. It is the publisher’s choice of scope, and each place’s profile shows what is measured.
04Provenance
Where it comes from
The path from the publisher to this page, and what was checked and changed on the way.
1 · Publisher
OECD
2 · Their file
Statutory Corporate Income Tax Rate 2026
3 · Read by this site
September 29, 2026
Imported by a script that parses each figure and writes it down unrounded.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.csv5 · 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.
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.
Charted
Statutory Corporate Income Tax Rate by countryWho is highest, the map, the spread, who rose and fell, and the records.
Subjects
Near neighbours
- Account Ownership at a Financial InstitutionWorld Bank Group · 5 held · 2011–2024
- Firms with a Bank Loan or Line of CreditWorld Bank Group · 1 held · 2025
- Inflation, GDP DeflatorWorld Bank Group · 65 held · 1961–2025
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.