Data for 2003
Statutory Corporate Income Tax Rate, 2003
2003, as OECD’s 2026 release gives it · stored as published, never rewritten
Statutory Corporate Income Tax Rate, 2003 covers 143 countries on 2 measures. India is highest, at 44.85; 16 countries share the lowest reading, 0.00. The middle country reads 30.00. Against 2002, 27 values changed (8 up, 19 down), 1 country joined.
Statutory Corporate Income Tax Rate · Data for 2003
HighestIndia
44.85Lowest16 countries share it
0.00Shaded by value in five groups of equal size, darkest at the highest end. Neither end is better. The values describe a shape, not a score.
01Values only
The table
Every country and every column of Statutory Corporate Income Tax Rate, 2003, as published. The file carries values only, so no position is shown. “=” marks a shared position.
Showing 25 of 143 countries · select a heading to sort
| IndiaINDSouthern Asia | 44.85 | 44.85 |
 EgyptEGYNorthern Africa | 42.00 | 42.00 |
 JapanJPNEastern Asia | 40.87 | 30.00 |
 DR CongoCODMiddle Africa | 40.00 | 40.00 |
 Republic of the CongoCOGMiddle Africa | 40.00 | 40.00 |
 Saint Vincent and the GrenadinesVCTCaribbean | 40.00 | 40.00 |
 SeychellesSYCEastern Africa | 40.00 | 40.00 |
 GermanyDEUWestern Europe | 39.64 | 27.96 |
 United StatesUSANorthern America | 39.32 | 35.00 |
 CameroonCMRMiddle Africa | 38.50 | 35.00 |
 ItalyITASouthern Europe | 38.25 | 34.00 |
 GreenlandGRLNorthern America | 37.10 | 37.10 |
 ColombiaCOLSouth America | 36.75 | 36.75 |
 BarbadosBRBCaribbean | 36.00 | 36.00 |
 IsraelISRWestern Asia | 36.00 | 36.00 |
 CanadaCANNorthern America | 35.87 | 24.12 |
 FranceFRAWestern Europe | 35.43 | 35.43 |
 AngolaAGOMiddle Africa | 35.00 | 35.00 |
 ArgentinaARGSouth America | 35.00 | 35.00 |
 ArubaABWCaribbean | 35.00 | 35.00 |
 Burkina FasoBFAWestern Africa | 35.00 | 35.00 |
 Côte d’IvoireCIVWestern Africa | 35.00 | 35.00 |
 GabonGABMiddle Africa | 35.00 | 35.00 |
 GibraltarGIBSouthern Europe | 35.00 | 35.00 |
 GreeceGRCSouthern Europe | 35.00 | 35.00 |
 LiberiaLBRWestern Africa | 35.00 | 35.00 |
 MaltaMLTSouthern Europe | 35.00 | 35.00 |
 MoroccoMARNorthern Africa | 35.00 | 35.00 |
 NamibiaNAMSouthern Africa | 35.00 | 35.00 |
 PakistanPAKSouthern Asia | 35.00 | 35.00 |
 SenegalSENWestern Africa | 35.00 | 35.00 |
 SpainESPSouthern Europe | 35.00 | 35.00 |
 Sri LankaLKASouthern Asia | 35.00 | 35.00 |
 Trinidad and TobagoTTOCaribbean | 35.00 | 35.00 |
 UkraineUKREastern Europe | 35.00 | 35.00 |
 UruguayURYSouth America | 35.00 | 35.00 |
 ZambiaZMBEastern Africa | 35.00 | 35.00 |
 NetherlandsNLDWestern Europe | 34.50 | 34.50 |
 AustriaAUTWestern Europe | 34.00 | 34.00 |
 BrazilBRASouth America | 34.00 | 34.00 |
 MexicoMEXCentral America | 34.00 | 34.00 |
 BelgiumBELWestern Europe | 33.99 | 33.00 |
 JamaicaJAMCaribbean | 33.33 | 33.33 |
 MonacoMCOWestern Europe | 33.33 | 33.33 |
 ChinaCHNEastern Asia | 33.00 | 33.00 |
 New ZealandNZLAustralia and New Zealand | 33.00 | 33.00 |
 PortugalPRTSouthern Europe | 33.00 | 30.00 |
 TunisiaTUNNorthern Africa | 33.00 | 33.00 |
 UzbekistanUZBCentral Asia | 33.00 | 33.00 |
 FijiFJIMelanesia | 32.00 | 32.00 |
 PhilippinesPHLSouth-eastern Asia | 32.00 | 32.00 |
 VietnamVNMSouth-eastern Asia | 32.00 | 32.00 |
 CzechiaCZEEastern Europe | 31.00 | 31.00 |
 GuatemalaGTMCentral America | 31.00 | 31.00 |
 LuxembourgLUXWestern Europe | 30.38 | 22.88 |
 AustraliaAUSAustralia and New Zealand | 30.00 | 30.00 |
 Bosnia and HerzegovinaBIHSouthern Europe | 30.00 | 30.00 |
 BruneiBRNSouth-eastern Asia | 30.00 | 30.00 |
 Cabo VerdeCPVWestern Africa | 30.00 | 30.00 |
 Costa RicaCRICentral America | 30.00 | 30.00 |
 CuraçaoCUWCaribbean | 30.00 | 30.00 |
 DenmarkDNKNorthern Europe | 30.00 | 30.00 |
 DominicaDMACaribbean | 30.00 | 30.00 |
 EswatiniSWZSouthern Africa | 30.00 | 30.00 |
 GrenadaGRDCaribbean | 30.00 | 30.00 |
 HondurasHNDCentral America | 30.00 | 30.00 |
 IndonesiaIDNSouth-eastern Asia | 30.00 | 30.00 |
 KazakhstanKAZCentral Asia | 30.00 | 30.00 |
 KenyaKENEastern Africa | 30.00 | 30.00 |
 MongoliaMNGEastern Asia | 30.00 | 30.00 |
 MontserratMSRCaribbean | 30.00 | 30.00 |
 NigeriaNGAWestern Africa | 30.00 | 30.00 |
 PanamaPANCentral America | 30.00 | 30.00 |
 Papua New GuineaPNGMelanesia | 30.00 | 30.00 |
 ParaguayPRYSouth America | 30.00 | 30.00 |
 Saint LuciaLCACaribbean | 30.00 | 30.00 |
 Saudi ArabiaSAUWestern Asia | 30.00 | 30.00 |
 Sierra LeoneSLEWestern Africa | 30.00 | 30.00 |
 South AfricaZAFSouthern Africa | 30.00 | 30.00 |
 ThailandTHASouth-eastern Asia | 30.00 | 30.00 |
 TürkiyeTURWestern Asia | 30.00 | 30.00 |
 United KingdomGBRNorthern Europe | 30.00 | 30.00 |
 South KoreaKOREastern Asia | 29.70 | 27.00 |
 FinlandFINNorthern Europe | 29.00 | 29.00 |
 SamoaWSMPolynesia | 29.00 | 29.00 |
 MalaysiaMYSSouth-eastern Asia | 28.00 | 28.00 |
 NorwayNORNorthern Europe | 28.00 | 28.00 |
 SwedenSWENorthern Europe | 28.00 | 28.00 |
 PeruPERSouth America | 27.00 | 27.00 |
 PolandPOLEastern Europe | 27.00 | 27.00 |
 EstoniaESTNorthern Europe | 26.00 | 26.00 |
 AlbaniaALBSouthern Europe | 25.00 | 25.00 |
 AzerbaijanAZEWestern Asia | 25.00 | 25.00 |
 BelizeBLZCentral America | 25.00 | 25.00 |
 BotswanaBWASouthern Africa | 25.00 | 25.00 |
 Dominican RepublicDOMCaribbean | 25.00 | 25.00 |
 JordanJORWestern Asia | 25.00 | 25.00 |
 MauritiusMUSEastern Africa | 25.00 | 25.00 |
 RomaniaROUEastern Europe | 25.00 | 25.00 |
 SlovakiaSVKEastern Europe | 25.00 | 25.00 |
 SloveniaSVNSouthern Europe | 25.00 | 25.00 |
 SwitzerlandCHEWestern Europe | 24.10 | 8.50 |
 San MarinoSMRSouthern Europe | 24.00 | 24.00 |
 BulgariaBGREastern Europe | 23.50 | 23.50 |
 SingaporeSGPSouth-eastern Asia | 22.00 | 22.00 |
 ArmeniaARMWestern Asia | 20.00 | 20.00 |
 CroatiaHRVSouthern Europe | 20.00 | 20.00 |
 Faroe IslandsFRONorthern Europe | 20.00 | 20.00 |
 GeorgiaGEOWestern Asia | 20.00 | 20.00 |
 LiechtensteinLIEWestern Europe | 20.00 | 20.00 |
 MoldovaMDAEastern Europe | 20.00 | 20.00 |
 MontenegroMNESouthern Europe | 20.00 | 20.00 |
 LatviaLVANorthern Europe | 19.00 | 19.00 |
 HungaryHUNEastern Europe | 18.00 | 18.00 |
 IcelandISLNorthern Europe | 18.00 | 18.00 |
 Isle of ManIMNNorthern Europe | 18.00 | 18.00 |
 Hong KongHKGEastern Asia | 17.50 | 17.50 |
 ChileCHLSouth America | 16.50 | 16.50 |
 British Virgin IslandsVGBCaribbean | 15.00 | 15.00 |
 KuwaitKWTWestern Asia | 15.00 | 15.00 |
 LithuaniaLTUNorthern Europe | 15.00 | 15.00 |
 MacauMACEastern Asia | 15.00 | 15.00 |
 North MacedoniaMKDSouthern Europe | 15.00 | 15.00 |
 SerbiaSRBSouthern Europe | 14.00 | 14.00 |
 IrelandIRLNorthern Europe | 12.50 | 12.50 |
 OmanOMNWestern Asia | 12.00 | 12.00 |
 QatarQATWestern Asia | 10.00 | 10.00 |
 AndorraANDSouthern Europe | 0.00 | 0.00 |
 AnguillaAIACaribbean | 0.00 | 0.00 |
 Antigua and BarbudaATGCaribbean | 0.00 | 0.00 |
 BahamasBHSCaribbean | 0.00 | 0.00 |
 BahrainBHRWestern Asia | 0.00 | 0.00 |
 BeninBENWestern Africa | 0.00 | 0.00 |
 BermudaBMUNorthern America | 0.00 | 0.00 |
 Cayman IslandsCYMCaribbean | 0.00 | 0.00 |
 Cook IslandsCOKPolynesia | 0.00 | 0.00 |
 HaitiHTICaribbean | 0.00 | 0.00 |
 MaldivesMDVSouthern Asia | 0.00 | 0.00 |
 MauritaniaMRTWestern Africa | 0.00 | 0.00 |
 Saint Kitts and NevisKNACaribbean | 0.00 | 0.00 |
 TogoTGOWestern Africa | 0.00 | 0.00 |
 Turks and Caicos IslandsTCACaribbean | 0.00 | 0.00 |
 United Arab EmiratesAREWestern Asia | 0.00 | 0.00 |
02In 2003
At either end
The 5 countries at each end of the headline, then the highest and lowest on each other measure.
Highest
- India44.85
- Egypt42.00
- Japan40.87
- DR Congoshared40.00
- Republic of the Congoshared40.00
Lowest
- Togoshared0.00
- Turks and Caicos Islandsshared0.00
- Mauritaniashared0.00
- Maldivesshared0.00
- Saint Kitts and Nevisshared0.00
Neither end is better. The values describe a shape, not a score. The middle country reads 30.00. “Shared” marks a value another country also holds.
Each measure’s ends
Central government corporate income tax rate (%)
Highest
India44.85Lowest16 share it
Middle country: 30.00
032002 → 2003
Since 2002
What changed between 2002 and this one: who joined or left, and how far the headline moved.
- +1 / −0countries joined / left
- 27values changed, of 142 in both
- 8 · 19rose · fell
- 115unchanged
Rose most
- India35.70 → 44.85+9.15
- Honduras25.00 → 30.00+5.00
- Papua New Guinea25.00 → 30.00+5.00
- Colombia35.00 → 36.75+1.75
- Hong Kong16.00 → 17.50+1.50
+ MoldovaBoth years come from the same release, so a difference here is a change in the data, not a revision of it. Every country’s full history is charted on the statistic page.
04Caveats
Read before you use
What this edition’s numbers are and are not, worked out from the file itself.
One year of the 2026 release
Every year in this series comes from OECD’s 2026 release, recalculated on one method. It can differ from what was first published for 2003.
44 distinct values among 143
Values are stored exactly as published, to 6 decimals. 27 countries share 30.00. Countries sharing a value share a position too.
Which end is better
Neither end is better. The values describe a shape, not a score.
Nothing missing
Every one of the 143 countries has every column.
05The files
Download and cite
The table as a file, digit for digit, what this site changed, and a citation for this edition.
- .csv
For a spreadsheet or code
143 rows · 4.3 KB · UTF-8, opens in Excel
Opens with 11 lines of source notes; the table starts on row 13.
Download corporate-tax-rate-2003-nations-inquiry.csv - ↗
The publisher’s original
OECD’s own file, on its own site.
.A.CIT_C+CIT.ST.PT_INC_TAX.S13+S1311...
What this site changed: 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.
Licence: OECD Terms and Conditions — data clause. The OECD’s own terms for its data: reuse, including commercial reuse, with the OECD credited as the source.
Cite this edition
OECD (2003). Statutory Corporate Income Tax Rate, 2003 [data set], describing 2003. As held by Nations Inquiry, https://nationsinquiry.com/datasets/corporate-tax-rate/2003
0627 held
Other years
‹ The year before
Statutory Corporate Income Tax Rate, 2002142 countries
The year after ›
Statutory Corporate Income Tax Rate, 2004143 countries
All of them
Statutory Corporate Income Tax Rate: every year27 held, with the data dictionary, coverage and licence.
How it has moved, charted by country
07Questions
Statutory Corporate Income Tax Rate, 2003: questions and answers
Which country has the highest corporate tax rate in Statutory Corporate Income Tax Rate, 2003?
India, at 44.85, of the 143 countries in the file.
What year does Statutory Corporate Income Tax Rate, 2003 describe?
2003.
How many countries does Statutory Corporate Income Tax Rate, 2003 cover?
143.
Where can I download Statutory Corporate Income Tax Rate, 2003?
On this page, as a CSV file holding every value exactly as published, or from the publisher’s own site, linked below.
Is Statutory Corporate Income Tax Rate, 2003 the newest?
No. The newest held here is Statutory Corporate Income Tax Rate, 2026.