Data for 2021
Statutory Corporate Income Tax Rate, 2021
2021, as OECD’s 2026 release gives it · stored as published, never rewritten
Statutory Corporate Income Tax Rate, 2021 covers 144 countries on 2 measures. 3 countries share the highest reading, 35.0; 10 countries share the lowest reading, 0.0. The middle country reads 24.0. Against 2020, 16 values changed (4 up, 12 down), the same countries are covered.
Statutory Corporate Income Tax Rate · Data for 2021
Highest3 countries share it
35.0Lowest10 countries share it
0.0Shaded 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, 2021, as published. The file carries values only, so no position is shown. “=” marks a shared position.
Showing 25 of 144 countries · select a heading to sort
| 35.0 | 35.0 | |
| 35.0 | 35.0 | |
| 35.0 | 35.0 | |
| 34.0 | 34.0 | |
| 33.0 | 30.0 | |
| 33.0 | 33.0 | |
| 32.0 | 32.0 | |
| 31.5 | 30.0 | |
| 31.0 | 31.0 | |
| 31.0 | 31.0 | |
| 30.0 | 30.0 | |
| 30.0 | 30.0 | |
| 30.0 | 30.0 | |
| 30.0 | 30.0 | |
| 30.0 | 30.0 | |
| 30.0 | 30.0 | |
| 30.0 | 30.0 | |
| 30.0 | 30.0 | |
| 30.0 | 30.0 | |
| 30.0 | 30.0 | |
| 30.0 | 30.0 | |
| 30.0 | 30.0 | |
| 30.0 | 30.0 | |
| 30.0 | 30.0 | |
| 30.0 | 30.0 | |
| 30.0 | 30.0 | |
| 30.0 | 30.0 | |
| 30.0 | 30.0 | |
| 29.9 | 15.8 | |
| 29.7 | 23.2 | |
| 29.5 | 29.5 | |
| 29.0 | 29.0 | |
| 28.4 | 28.4 | |
| 28.0 | 28.0 | |
| 28.0 | 28.0 | |
| 28.0 | 28.0 | |
| 28.0 | 28.0 | |
| 27.8 | 24.0 | |
| 27.5 | 27.5 | |
| 27.5 | 27.5 | |
| 27.5 | 25.0 | |
| 27.0 | 27.0 | |
| 27.0 | 27.0 | |
| 27.0 | 27.0 | |
| 27.0 | 27.0 | |
| 26.5 | 26.5 | |
| 26.5 | 26.5 | |
| 26.2 | 15.0 | |
| 25.8 | 21.0 | |
| 25.2 | 25.2 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 25.0 | 25.0 | |
| 24.9 | 18.2 | |
| 24.0 | 24.0 | |
| 24.0 | 24.0 | |
| 23.0 | 23.0 | |
| 22.5 | 22.5 | |
| 22.4 | 22.0 | |
| 22.0 | 22.0 | |
| 22.0 | 22.0 | |
| 22.0 | 22.0 | |
| 22.0 | 22.0 | |
| 22.0 | 22.0 | |
| 22.0 | 22.0 | |
| 21.0 | 21.0 | |
| 20.6 | 20.6 | |
| 20.0 | 20.0 | |
| 20.0 | 20.0 | |
| 20.0 | 20.0 | |
| 20.0 | 20.0 | |
| 20.0 | 20.0 | |
| 20.0 | 20.0 | |
| 20.0 | 20.0 | |
| 20.0 | 20.0 | |
| 20.0 | 20.0 | |
| 20.0 | 20.0 | |
| 20.0 | 20.0 | |
| 20.0 | 20.0 | |
| 19.7 | 8.5 | |
| 19.0 | 19.0 | |
| 19.0 | 19.0 | |
| 19.0 | 19.0 | |
| 19.0 | 19.0 | |
| 18.5 | 18.5 | |
| 18.0 | 18.0 | |
| 18.0 | 18.0 | |
| 18.0 | 18.0 | |
| 18.0 | 18.0 | |
| 17.0 | 17.0 | |
| 17.0 | 17.0 | |
| 16.5 | 16.5 | |
| 16.0 | 16.0 | |
| 15.0 | 15.0 | |
| 15.0 | 15.0 | |
| 15.0 | 15.0 | |
| 15.0 | 15.0 | |
| 15.0 | 15.0 | |
| 15.0 | 15.0 | |
| 15.0 | 15.0 | |
| 15.0 | 15.0 | |
| 15.0 | 15.0 | |
| 15.0 | 15.0 | |
| 12.5 | 12.5 | |
| 12.5 | 12.5 | |
| 12.0 | 12.0 | |
| 12.0 | 12.0 | |
| 10.0 | 10.0 | |
| 10.0 | 10.0 | |
| 10.0 | 10.0 | |
| 10.0 | 10.0 | |
| 10.0 | 10.0 | |
| 10.0 | 10.0 | |
| 10.0 | 10.0 | |
| 9.0 | 9.0 | |
| 9.0 | 9.0 | |
| 5.5 | 5.5 | |
| 0.0 | 0.0 | |
| 0.0 | 0.0 | |
| 0.0 | 0.0 | |
| 0.0 | 0.0 | |
| 0.0 | 0.0 | |
| 0.0 | 0.0 | |
| 0.0 | 0.0 | |
| 0.0 | 0.0 | |
| 0.0 | 0.0 | |
| 0.0 | 0.0 |
02In 2021
At either end
The 5 countries at each end of the headline, then the highest and lowest on each other measure.
Lowest
British Virgin Islandsshared0.0
Turks and Caicos Islandsshared0.0
Isle of Manshared0.0
Cayman Islandsshared0.0
Bermudashared0.0
Neither end is better. The values describe a shape, not a score. The middle country reads 24.0. “Shared” marks a value another country also holds.
Each measure’s ends
Central government corporate income tax rate (%)
Highest3 share it
Lowest10 share it
Middle country: 22.0
032020 → 2021
Since 2020
What changed between 2020 and this one: who joined or left, and how far the headline moved.
- +0 / −0countries joined / left
- 16values changed, of 144 in both
- 4 · 12rose · fell
- 128unchanged
Fell most
Tunisia25.0 → 15.0−10.0
Angola30.0 → 25.0−5.0
Sri Lanka28.0 → 24.0−4.0
France32.0 → 28.4−3.6
Republic of the Congo30.0 → 28.0−2.0
Both 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 2021.
44 distinct values among 144
Values are stored exactly as published, to 6 decimals. 20 countries share 25.0. 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 144 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
144 rows · 4.4 KB · UTF-8, opens in Excel
Opens with 11 lines of source notes; the table starts on row 13.
Download corporate-tax-rate-2021-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 (2021). Statutory Corporate Income Tax Rate, 2021 [data set], describing 2021. As held by Nations Inquiry, https://nationsinquiry.com/datasets/corporate-tax-rate/2021
0627 held
Other years
‹ The year before
Statutory Corporate Income Tax Rate, 2020144 countries
The year after ›
Statutory Corporate Income Tax Rate, 2022144 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, 2021: questions and answers
Which country has the highest corporate tax rate in Statutory Corporate Income Tax Rate, 2021?
3 countries share the highest reading, 35.0, so no single country is named.
What year does Statutory Corporate Income Tax Rate, 2021 describe?
2021.
How many countries does Statutory Corporate Income Tax Rate, 2021 cover?
144.
Where can I download Statutory Corporate Income Tax Rate, 2021?
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, 2021 the newest?
No. The newest held here is Statutory Corporate Income Tax Rate, 2026.