This table provides individual taxation statistics, including effective tax and transfer rates, the total amount of taxes paid and government transfers received, and the proportion of Canadian taxfilers that pay tax or receive government transfers.

As of 2023, the average taxation rate for a single person without children who earned an average salary in the European Union was ***** percent of their total earnings. For a two-earner couple without children earning an average salary it was slightly less, at ***** percent, while for a single person without children earning **** times the average salary, the rate of taxation in the EU was *****%. Having children greatly reduced the average rate of taxation, with a one-earner couple with two children in the EU only paying out ***** percent of their gross household earnings in taxes in 2023. Tax rates in Europe are generally quite high, due to the progressive income tax systems set in place during the 20th century in many countries, which require high taxation in order to fund generous social welfare systems. ******* was the country with the highest average rates of taxation in 2023, with a high earning single person without children subject to pay almost half of their gross household earnings out in taxes. Other countries in North-western Europe such as *******, *******, and ********** also top the list for highest income taxation rates in Europe, while ****** was the country in Europe with the lowest average taxation rates in Europe during the same period. In both ******* and ******, single-earner families with two children actually saw the lowest average tax rates, due to the strong pronatalist policies in these countries and tax incentives for traditional single-earner households.

This table provides census family taxation statistics, including effective tax and transfer rates, the total amount of taxes paid and government transfers received, and the proportion of Canadian census families that pay tax or receive government transfers.

The Corporate Tax Rate in the United States stands at 21 percent. This dataset provides - United States Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

This graph shows the average tax rates of the *** taxpayers reporting the highest adjusted annual gross income to the IRS in the United States from 1992 to 2014. The total income tax is defined as income tax after credits. The average tax rate of the *** taxpayers with the highest income in 2014 was at ***** percent.

Graph and download economic data for U.S Individual Income Tax: Tax Rates for Regular Tax: Highest Bracket (IITTRHB) from 1913 to 2018 about individual, tax, income, rate, and USA.

The Tax Foundation’s publication Corporate Tax Rates around the World shows how statutory corporate income tax rates have developed since 1980, with data for over 200 jurisdictions for the year 2023. The dataset we compiled for the years 1980 to 2023 is made available as a resource for research.

Scope

The dataset compiled for this publication includes the 2023 statutory corporate income tax rates of 225 sovereign states and dependent territories around the world. Tax rates were researched only for jurisdictions that are among the around 250 sovereign states and dependent territories that have been assigned a country code by the International Organization for Standardization (ISO). (The jurisdictions Netherland Antilles (which was split into different jurisdictions in 2010) and Kosovo (which has not yet officially been assigned a country code) were added to the dataset.) As a result, zones or territories that are independent taxing jurisdictions but do not have their own country code are generally not included in the dataset.

In addition, the dataset includes historic statutory corporate income tax rates for the time period 1980 to 2022. However, these years cover tax rates of fewer than 225 jurisdictions due to missing data points. Please let Tax Foundation know if you are aware of any sources for historic corporate tax rates that are not mentioned in this report, as we constantly strive to improve our datasets.

To be able to calculate average statutory corporate income tax rates weighted by GDP, the dataset includes GDP data for 181 jurisdictions. When used to calculate average statutory corporate income tax rates, either weighted by GDP or unweighted, only these 181 jurisdictions are included (to ensure the comparability of the unweighted and weighted averages).

Definition of Selected Corporate Income Tax Rate

The dataset captures standard top statutory corporate income tax rates levied on domestic businesses. This means:

The dataset does not reflect special tax regimes, including but not limited to patent boxes, offshore regimes, or special rates for specific industries. A number of countries levy lower rates for businesses below a certain revenue threshold. The dataset does not capture these lower rates. A few countries levy gross revenue taxes on businesses instead of corporate income taxes. Since the tax rates of a corporate income tax and a gross revenue tax are not comparable, these countries are excluded from the dataset. Some countries have a separate tax rate for nonresident companies. This dataset does not consider nonresident tax rates that differ from the general corporate rate.

Explanation of Files

source-data

• country_codes.csv Dataset that includes all 250 sovereign states and dependent territories that have been assigned a country code by the International Organization for Standardization (ISO). Includes official country names in various languages, ISO country codes, continents, and further geographical information.

• data_rates_1980_2022.csv Tax Foundation's dataset of statutory corporate income tax rates for the years 1980 to 2022. This dataset has been built in stages since 2015.

• RealGDPValues.xlsx U.S. Department of Agriculture's dataset of historical and projected real Gross Domestic Product (GDP) and growth rates of GDP for 181 countries and various regions (in billions of 2015 dollars) for the years 1970 to 2032.

intermediate-ouptuts

• gdp_iso.csv GDP data paired with ISO country codes for the years 1980 to 2023.

• rates_final.csv Statutory corporate income tax rates for the years 1980 to 2023. Includes rates of all countries for which data was available in 2023 (data from OECD, KPMG, and researched individually).

• rates_preliminary.csv Statutory corporate income tax rates for the years 1980 to 2023. Includes rates of countries for - which OECD data was available for the year 2023. Does not include countries for which the rate was researched and added individually.

final-data

• final_data_2023.csv Statutory corporate income tax rates and GDP levels of countries paired with ISO country codes, continents, and country groups for the year 2023. Only includes countries for which both the corporate income tax rates and GDP data were available.

• final_data_2023_gdp_incomplete.csv Statutory corporate income tax rates and GDP levels of countries paired with ISO country codes, continents, and country groups for the year 2023. Includes all countries for which we have data for the corporate income tax rate, including countries for which we do not have GDP data.

• final_data_long.csv Statutory corporate income tax rates and GDP levels of all countries paired with ISO country codes, continents, and country groups for the years 1980 to 2023. Includes all countries that have an ISO countr...

The Personal Income Tax Rate in Sweden stands at 52 percent. This dataset provides - Sweden Personal Income Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Personal Income Tax Rate in Denmark stands at 55.90 percent. This dataset provides - Denmark Personal Income Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

Denmark is the European country with the highest top statutory income tax rate as of 2025, with the Nordic country having a top taxation band of **** percent. Other countries with high taxes on top earners included France, with a top rate of **** percent, Austria, with a top rate of ** percent, and Spain, with a top rate of ** percent. Many countries in Europe have relatively high top income tax rates when compared with other regions globally, as these countries have relatively generous social systems funded by tax incomes. This is particularly the case in Western, Northern, and Central Europe, where the social state is generally stronger. On the other hand, formerly communist countries in the Central and Eastern Europe (CEE) region tend to have lower top income tax rates, with Romania and Bulgaria having the lowest rates in Europe in 2024, with their top income tax brackets both being only ** percent. These countries often have less well-developed social systems, as well as the fact that they must compete to retain their workers against other European countries with higher average wages. In spite of low-income taxes, these countries may take other deductions from employee's wages such as pension and healthcare payments, which may not be included in income taxation as in other European countries.

The Personal Income Tax Rate in France stands at 45 percent. This dataset provides the latest reported value for - France Personal Income Tax Rate - plus previous releases, historical high and low, short-term forecast and long-term prediction, economic calendar, survey consensus and news.

This statistic shows the average effective U.S. corporate income tax rates in 2008, by industry. In 2008, corporations in the mining industry had an effective tax rate of 22.5 percent on average.

Graph and download economic data for Personal Taxes: Federal Income Taxes by Quintiles of Income Before Taxes: Lowest 20 Percent (1st to 20th Percentile) (CXUFEDTAXESLB0102M) from 1984 to 2023 about percentile, tax, federal, personal, income, and USA.

The Personal Income Tax Rate in India stands at 39 percent. This dataset provides - India Personal Income Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Personal Income Tax Rate in the United States stands at 37 percent. This dataset provides - United States Personal Income Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

ABSTRACT This paper analyzed the impact of taxation on the investment in Brazil, focusing on the taxation of corporate income. Following the literature, it was used an economic model to calculate two indicators of effective tax rates - Effective Marginal Tax Rate (EMTR) and Effective Average Tax Rate (EATR). The EMTR measures the increase of the cost of capital due to corporate income tax. The EATR represents a measure of the average tax rate levied on an investment that has a pre-defined economic profit. The results suggest Brazil may face some difficulties to attract foreign investment. The country presents high rates for EATR and EMTR, higher than the average of the rich countries and well above the figures of development countries like Chile, Mexico, South Africa, Russia and China, potential competitors in attracting investments.

Key information about US Tax revenue: % of GDP

• United States Tax revenue: % of GDP was reported at 16.5 % in Dec 2024.
• This records an increase from the previous number of 16.1 % for Dec 2023.
• US Tax revenue: % of GDP data is updated yearly, averaging 18.0 % from Dec 1968 to 2024, with 57 observations.
• The data reached an all-time high of 19.5 % in 2000 and a record low of 13.7 % in 2009.
• US Tax revenue: % of GDP data remains active status in CEIC and is reported by CEIC Data.
• The data is categorized under World Trend Plus’s Global Economic Monitor – Table: Tax Revenue: % of Nominal GDP: Annual.

CEIC calculates annual Tax Revenue as % of Nominal GDP from monthly Tax Revenue and annual Nominal GDP. Tax Revenue is calculated as the sum of Individual Income Taxes, Corporation Income Taxes, Social Insurance Taxes, Excise Tax, Estate and Gift Taxes and Customs Duties. The Bureau of the Fiscal Service provides Tax Revenue in USD. The Bureau of Economic Analysis provides Nominal GDP in USD.

In 2019, the average tax rate in Italy at household level amounted to 19.5 percent. The highest average was recorded in the North-Western regions of the country.

The income taxation rate in Italy is calculated on an individual basis. The household's tax rate is calculated by considering the income of all household's members.

The Personal Income Tax Rate in Norway stands at 47.40 percent. This dataset provides - Norway Personal Income Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Personal Income Tax Rate in Japan stands at 55.95 percent. This dataset provides - Japan Personal Income Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.