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 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.

The Corporate Tax Rate in India stands at 34.94 percent. This dataset provides - India Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

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...

This table contains 3212 series, with data for years 1965 - 1987 (not all combinations necessarily have data for all years), and is no longer being released. This table contains data described by the following dimensions (Not all combinations are available): Geography (1 item: Canada); Industry (44 items: Total, all industries;Finance;Total, all non-financial industries;Total agriculture, forestry and fishing; ...); Corporation taxation statistics (73 items: Number of corporations;Book profit after taxes, all corporations;Book profit of tax exempt corporations;Book profit after taxes, taxable corporations; ...).

The Corporate Tax Rate in Germany stands at 30 percent. This dataset provides the latest reported value for - Germany Corporate Tax Rate - plus previous releases, historical high and low, short-term forecast and long-term prediction, economic calendar, survey consensus and news.

Graph and download economic data for Taxes on corporate income: Domestic industries: Truck transportation (N3142C0A144NBEA) from 1998 to 2021 about trucks, transportation, tax, domestic, corporate, income, industry, GDP, and USA.

Graph and download economic data for Taxes on corporate income: Domestic industries: Mining (N3106C0A144NBEA) from 1998 to 2024 about mining, tax, domestic, corporate, income, industry, GDP, and USA.

Graph and download economic data for Taxes on corporate income: Domestic industries: Manufacturing (A3112C0A144NBEA) from 1987 to 2000 about tax, domestic, corporate, income, manufacturing, industry, GDP, and USA.

Graph and download economic data for Taxes on corporate income: Domestic industries: Information (N3147C0A144NBEA) from 1998 to 2024 about information, tax, domestic, corporate, income, industry, GDP, and USA.

Following the COVID-19 pandemic in 2021, Oman had a corporate tax rate for the non-oil sector of about ** percent for both local and foreign companies. The OECD average corporate tax rate for that period was ** percent.

As of 2021, businesses incorporated in Algeria were subject to different corporate income tax (CIT) rates according to their sector of activity. Enterprises operating in manufacturing activities had a CIT rate of 19 percent of their income. A CIT rate of 23 percent was instead applied to building activities, public works, and hydraulics, as well as tourist and thermal activities. The standard CIT rate in Algeria was 26 percent of the income.

Graph and download economic data for Taxes on corporate income: Domestic industries: Services (A3161C0A144NBEA) from 1987 to 2000 about tax, domestic, corporate, income, services, industry, GDP, and USA.

1.2a: What is the fiscal system for extractive resources? 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? 1.2.5d: Do rules specify the withholding tax rate(s) applying to extractive companies payments? 5.2a: Do rules specify withholding taxes applicable to payments to non-resident extractive industry suppliers?

Graph and download economic data for Quarterly Financial Report: U.S. Corporations: All Information: Income (Loss) After Income Taxes (QFR115INFUSNO) from Q4 2009 to Q2 2025 about gains/losses, information, finance, tax, corporate, income, industry, and USA.

The Corporate Source Book is created annually from corporate income tax returns filed with the Internal Revenue Service (IRS). The records are arranged by minor industry codes, asset size class, and by the presence of net income. There are two records (one with net income and one without net income) for each of the asset size classes, for each of the minor industry codes. The more than 6,000 records represent the averages for the 110,000-150,000 corporate income tax returns sampled annually.

The general corporate income tax (CIT) rate in Tunisia was 15 percent as of 2021. The tax rate for businesses that are incorporated in Tunisia was reduced with the 2021 Finance Law. In the previous year, the general CIT rate was higher, at 25 percent. The CIT can vary according to the company's sector and size.

This table contains 15 series, with data for years 1926 - 1989 (not all combinations necessarily have data for all years), and was last released on 2000-02-19. This table contains data described by the following dimensions (Not all combinations are available): Geography (1 items: Canada ...), Type of industry (15 items: Total industries; Forestry; Agriculture; Fishing and trapping ...).

The Corporate Tax Rate in Brazil stands at 34 percent. This dataset provides - Brazil Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

Graph and download economic data for Taxes on corporate income: Domestic industries: Wholesale trade (N3134C0A144NBEA) from 1998 to 2023 about wholesale, trade, tax, domestic, corporate, income, industry, GDP, and USA.