OECD · Statutory Corporate Income Tax Rate
Corporate tax rate by country
What rate of tax does a country's law set on company profits?
Of the 141 countries compared in 2026, France had the highest reading, 36.1%, and 9 countries shared the lowest reading, 0.0%. In the middle country the figure was 24.0%. Among the 139 countries measured in every edition since 2000, the middle one moved from 30.0% to 24.0%.
Share
Corporate tax rate · 2026
Context statistic
Highest of 141France
36.1%012026 · values only
The highest and the lowest
The three countries with the highest values of 141 compared, the three with the lowest, and the highest on each continent. This statistic has no better end, so no country is shown as leading.
- 1
- 2
- 3
Lowest in 2026
This statistic has no better end: the two ends describe size, not success.
02Every measured country
Corporate tax rate on a map
Each country is shaded by its value, in five groups holding the same number of countries. Hover a country for its value, or select it to open its profile. Below the map, each continent’s middle country.
Darker is a higher value. This statistic has no better end, so the shades describe size, not success.
- 0.0–15.0%
- 16.0–22.0%
- 22.5–25.0%
- 25.2–30.0%
- 30.1–36.1%
- No reading in 2026 (3 measured in an earlier edition)
- Oceania
27.5%
the middle country, of 6 measured · 21 members
2 share 30.0%
Cook Islands20.0%Highest and lowest reading in Oceania.
- Africa
27.0%
the middle country, of 27 measured · 55 members
Morocco35.0%
Mauritius15.0%Highest and lowest reading in Africa.
- Americas
25.0%
the middle country, of 35 measured · 48 members
Argentina35.0%7 share 0.0%
Highest and lowest reading in Americas.
- Asia
20.0%
the middle country, of 29 measured · 52 members
Sri Lanka30.0%
Bahrain0.0%Highest and lowest reading in Asia.
- Europe
20.0%
the middle country, of 44 measured · 49 members
France36.1%
Isle of Man0.0%Highest and lowest reading in Europe.
- Every region
21 sub-regions, highest middle country first
- Middle Africa
30.0%
the middle country, of 5 measured · 9 members
Cameroon33.0%
Angola25.0%Highest and lowest reading in Middle Africa.
- South America
28.3%
the middle country, of 6 measured · 12 members
Argentina35.0%
Paraguay10.0%Highest and lowest reading in South America.
- Western Africa
26.0%
the middle country, of 10 measured · 16 members
3 share 30.0%
Cabo Verde20.4%Highest and lowest reading in Western Africa.
- Caribbean
25.0%
the middle country, of 19 measured · 24 members
4 share 30.0%
5 share 0.0%
Highest and lowest reading in Caribbean.
- Central America
25.0%
the middle country, of 6 measured · 8 members
2 share 30.0%
Belize0.0%Highest and lowest reading in Central America.
- Eastern Africa
25.0%
the middle country, of 5 measured · 19 members
2 share 30.0%
Mauritius15.0%Highest and lowest reading in Eastern Africa.
- Eastern Asia
25.0%
the middle country, of 6 measured · 8 members
Japan29.7%
Macau12.0%Highest and lowest reading in Eastern Asia.
- Western Europe
25.0%
the middle country, of 9 measured · 9 members
France36.1%
Liechtenstein12.5%Highest and lowest reading in Western Europe.
- Northern Europe
20.0%
the middle country, of 12 measured · 13 members
United Kingdom25.0%Isle of Man0.0%Highest and lowest reading in Northern Europe.
- South-eastern Asia
20.0%
the middle country, of 7 measured · 11 members
Philippines25.0%
Singapore17.0%Highest and lowest reading in South-eastern Asia.
- Southern Europe
18.0%
the middle country, of 15 measured · 17 members
Malta35.0%3 share 10.0%
Highest and lowest reading in Southern Europe.
- Eastern Europe
17.0%
the middle country, of 8 measured · 10 members
Slovakia24.0%
Hungary9.0%Highest and lowest reading in Eastern Europe.
- Western Asia
15.0%
the middle country, of 10 measured · 19 members
3 share 20.0%
Bahrain0.0%Highest and lowest reading in Western Asia.
- Australia and New Zealand
2 of 2 measured — too few for a middle: Australia, New Zealand.
Australia30.0%
New Zealand28.0%Highest and lowest reading in Australia and New Zealand.
- Central Asia
2 of 5 measured — too few for a middle: Kazakhstan, Uzbekistan.
Kazakhstan20.0%
Uzbekistan15.0%Highest and lowest reading in Central Asia.
- Melanesia
2 of 5 measured — too few for a middle: Fiji, Papua New Guinea.
Papua New Guinea30.0%
Fiji25.0%Highest and lowest reading in Melanesia.
- Northern Africa
3 of 6 measured — too few for a middle: Egypt, Morocco, Tunisia.
Morocco35.0%
Tunisia20.0%Highest and lowest reading in Northern Africa.
- Northern America
4 of 4 measured — too few for a middle: Bermuda, Canada, Greenland, United States.
Greenland26.5%
Bermuda0.0%Highest and lowest reading in Northern America.
- Polynesia
2 of 7 measured — too few for a middle: Cook Islands, Samoa.
Samoa27.0%Cook Islands20.0%Highest and lowest reading in Polynesia.
- Southern Africa
4 of 5 measured — too few for a middle: Botswana, Eswatini, Namibia, South Africa.
Namibia32.0%
Botswana22.0%Highest and lowest reading in Southern Africa.
- Southern Asia
4 of 9 measured — too few for a middle: India, Maldives, Pakistan, Sri Lanka.
Sri Lanka30.0%
Maldives15.0%Highest and lowest reading in Southern Asia.
03The whole field at once
The spread
141 countries, one dot each, on one scale — further right is a higher value. Half the countries are above 24.0%; a quarter are above 27.0%, and a quarter below 17.0%. The bar in each row marks that continent’s middle country.
04All 144 ever measured
Every country
In order, highest value first. No rank or position is shown: too many countries share the same value for an order to mean anything. Neither end is better. The bottom of the table is held by jurisdictions with no corporate income tax at all, several of them offshore financial centres, and a statutory rate says nothing about the allowances and incentives that decide what companies really pay. Many countries share round numbers such as 25% or 30%.
Showing 25 of 144 countries
Values for 2026. The change column compares 2026 with 2025 only; the sparkline covers the recent editions.
052000–2026 · 27 reference years
Over time
Each point is the rate in force in one year from 2000, as the OECD’s current Corporate Tax Statistics database records it. Rates change when a law does, so a line is mostly flat with the occasional step.
- the middle country
- the middle half of countries
- the middle of the 139 countries measured every time
- each continent’s middle country
The same, year by year
| Year | Countries | Middle country | Middle half | Measured every time |
|---|---|---|---|---|
| 2026 | 141 | 24.0% | 17.0% – 27.0% | 24.0% |
| 2025 | 144 | 24.0% | 16.9% – 27.1% | 24.0% |
| 2024 | 144 | 23.5% | 16.4% – 27.5% | 23.0% |
| 2023 | 144 | 24.0% | 16.4% – 27.5% | 24.0% |
| 2022 | 144 | 23.5% | 16.9% – 27.5% | 24.0% |
| 2021 | 144 | 24.0% | 16.9% – 28.0% | 24.0% |
| 2020 | 144 | 24.5% | 17.0% – 28.0% | 24.9% |
| 2019 | 144 | 25.0% | 17.0% – 29.8% | 25.0% |
| 2018 | 144 | 25.0% | 17.0% – 30.0% | 25.0% |
| 2017 | 144 | 25.0% | 16.9% – 30.0% | 25.0% |
| 2016 | 144 | 25.0% | 17.0% – 30.0% | 25.0% |
| 2015 | 144 | 25.0% | 17.0% – 30.0% | 25.0% |
| 2014 | 144 | 25.0% | 17.0% – 30.0% | 25.0% |
| 2013 | 144 | 25.0% | 16.9% – 30.0% | 25.0% |
| 2012 | 144 | 25.0% | 16.9% – 30.0% | 25.0% |
| 2011 | 144 | 25.0% | 16.9% – 30.0% | 25.0% |
| 2010 | 144 | 25.0% | 16.9% – 30.0% | 25.0% |
| 2009 | 144 | 25.0% | 16.4% – 30.0% | 25.0% |
| 2008 | 144 | 25.3% | 15.8% – 30.0% | 25.5% |
| 2007 | 144 | 27.3% | 18.0% – 30.3% | 27.5% |
| 2006 | 143 | 29.0% | 17.8% – 32.8% | 29.0% |
| 2005 | 143 | 30.0% | 19.0% – 33.0% | 30.0% |
| 2004 | 143 | 30.0% | 20.0% – 34.0% | 30.0% |
| 2003 | 143 | 30.0% | 20.0% – 35.0% | 30.0% |
| 2002 | 142 | 30.0% | 22.4% – 35.0% | 30.0% |
| 2001 | 142 | 30.0% | 25.0% – 35.0% | 30.0% |
| 2000 | 142 | 30.0% | 25.0% – 35.0% | 30.0% |
062025 → 2026
Who rose and fell
The biggest changes in value between the two newest editions — reference years recalculated in one report, not two separate publications. Places are shown second, because they also move when other countries do.
Rose most
before → after
South Korea26.4% → 27.5%+1.1
Lithuania16.0% → 17.0%+1.0- Morocco34.0% → 35.0%+1.0
San Marino17.0% → 18.0%+1.0
Fell most
before → after
Honduras30.0% → 25.0%−5.0- Cabo Verde21.4% → 20.4%−1.0
Portugal30.5% → 29.5%−1.0
Switzerland19.6% → 19.5%−0.1
United States25.6% → 25.5%−0.0
141 countries were measured in both 2025 and 2026. The field changed from 144 to 141 countries, so a place can move for reasons that have nothing to do with the country itself.
07Across every edition
Corporate tax rate in records
The extremes of the statistic. A record reached by more than one country names none of them.
Highest reading on record
52.4%
Combined statutory corporate income tax rate, central and sub-central government (%)
Lowest reading on record
Reached 350 times by 20 countries — shared, so no holder is named
0.0%
Combined statutory corporate income tax rate, central and sub-central government (%)
Biggest rise between editions
+35.0
0.0% → 35.0%
Biggest fall between editions
−40.0
40.0% → 0.0%
Biggest change since first measured
+30.0
0.0% → 30.0%
Highest most often
19 of 27
editions, alone at the first-listed end
08The measure
About corporate 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.
What the number is: Combined statutory corporate income tax rate, central and sub-central government (%).
09Where it fits
Connections
Its part in the Country Index, the statistics whose values line up most closely with it across countries, and others on the same subject.
In the Country Index
Context, with no vote
This statistic is published in full under Economy & Innovation and Money & Public Finance, but does not help decide any Country Index standing.
Economy & InnovationMoney & Public FinanceWhich statistics vote, and why
Moves with
Where corporate tax rate is higher, these tend to be higher too.
- Asylum-Seekers by Country of AsylumUNHCR, the UN Refugee Agency · 123 countries in commonρ 0.53
- World Risk IndexKeyInstitute for International Law of Peace and Armed Conflict (IFHV), Ruhr University Bochum · 126 countries in commonρ 0.47
- Land AreaFAO · 141 countries in commonρ 0.44
Moves against
Where corporate tax rate is higher, these tend to be lower.
- Access to Electricity, RuralWorld Bank Group · 136 countries in commonρ −0.51
- Imports of Goods and Services (% of GDP)World Bank Group · 94 countries in commonρ −0.50
- Access to ElectricityWorld Bank Group · 138 countries in commonρ −0.50
Rank correlation (ρ, from −1 to 1) across countries, on each statistic’s newest edition, out of 324 statistics sharing at least 80 countries with this one. Two statistics that move together do not cause each other.
10Keep reading
Explore further
The subject
The countries at either end
11Questions
Corporate tax rate: questions and answers
Which country has the highest corporate tax rate?
France, at 36.1%, among the 141 countries compared in 2026.
Which country has the lowest corporate tax rate?
9 countries share the lowest reading, 0.0%, among the 141 compared in 2026, so no single country is named.
How many countries does the Statutory Corporate Income Tax Rate cover?
141 in 2026, and 144 at least once across all editions. The number measured varies from 141 to 144 between editions.
What is the world average corporate tax rate?
This site does not calculate a world average, which would depend on how countries are weighted. In the middle country of the 141 compared in 2026, the figure was 24.0%.
Is this OECD’s own ranking?
No ranking is shown. OECD publishes values only, and too many countries share the same value for an ordering to mean anything, so none is derived.
How often is the Statutory Corporate Income Tax Rate published?
This site holds 27 reference years, 2000–2026, all recalculated in OECD’s 2026 report on one method — not 27 separate publications.
Where does the data come from, and can I download it?
From OECD, under OECD Terms and Conditions — data clause. 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. Every edition is on this site’s Datasets pages as a full table, and downloads as a CSV file with every value unrounded.
12Method
Sources, method and citation
Source
Statutory Corporate Income Tax Rate — OECD
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.
Newest edition
Report year 2026Data year 2026
Cite the source as: 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).
Licence: OECD Terms and Conditions — data clause, checked 2026-09-29.
How this page reads the numbers
- No rank or position is shown: OECD publishes values only, and too many countries share the same value for an ordering to mean anything.
- This statistic has no better end, so the page describes higher and lower values and never calls a country a leader.
- A country is named at an end only when it holds that value alone. Where several share it, the page says how many and names none first.
- Values are stored exactly as published and trimmed only for display. “The middle country” is the median of the countries measured, not a world average.
The file itself, column by column — where it came from, what each column holds, and every edition as a CSV — is on its dataset page.
Cite this page
Nations Inquiry (2026). Corporate tax rate by country: Statutory Corporate Income Tax Rate, data from OECD. https://nationsinquiry.com/statistics/corporate-tax-rate