This dataset provides values for CORPORATE TAX RATE reported in several countries. The data includes current values, previous releases, historical highs and record lows, release frequency, reported unit and currency.

As of 2025, ***** had the highest corporate tax rate in Europe, with a ceiling of ** percent. Germany followed in second place, with a maximum tax rate of ** percent. Hungary, Macedonia, and the Isle of Man hold some of the lowest corporate tax rates in Europe.

This dataset provides values for CORPORATE TAX RATE reported in several countries. The data includes current values, previous releases, historical highs and record lows, release frequency, reported unit and currency.

A dataset listing the top ten jurisdictions worldwide that impose the lowest statutory corporate tax rates, including country names, continents, and their corresponding tax rates.

This dataset provides values for CORPORATE TAX RATE reported in several countries. The data includes current values, previous releases, historical highs and record lows, release frequency, reported unit and currency.

Portugal had the highest combined corporate income tax rate in 2023, reaching 31.5 percent, and was followed by Germany with a rate of 29.94 percent. On the other hand, Hungary had the lowest combined corporate income tax rate, reaching just nine percent in 2023.

This dataset provides values for CORPORATE TAX RATE reported in several countries. The data includes current values, previous releases, historical highs and record lows, release frequency, reported unit and currency.

This statistic displays the corporate income tax (CIT) rate in selected Nordic countries in 2017. In Norway, the corporate income tax rate amounted to 24 percent. In both Sweden and Denmark the corporate income tax rate was 22 percent. Meanwhile, Finland had a CIT rate of 20 percent which was the lowest in the surveyed Nordic countries.

Corporate income tax refers to the fact that a business as a legal entity is taxed by a government. In the Nordics in principal, a tax resident company is generally subject to corporate income tax on its income world-wide.

As of 2023, the corporate tax rate in Turkey reached 25 percent, which indicated a 14 percent increase compared to the previous year. The lowest rate of corporate tax in the country was recorded in 2021 at 20 percent.

The corporate tax rate in India was forecast to continuously decrease between 2024 and 2029 by in total 1.4 percentage points. After the sixth consecutive decreasing year, the corporate tax rate is estimated to reach 28.2 percent and therefore a new minimum in 2029. Depicted is the corporate tax rate in the country or region at hand. The shown rate refers to the nominal top marginal tax rate. The actual rate usually varies considerably by company.The shown data are an excerpt of Statista's Key Market Indicators (KMI). The KMI are a collection of primary and secondary indicators on the macro-economic, demographic and technological environment in more than 150 countries and regions worldwide. All input data are sourced from international institutions, national statistical offices, and trade associations. All data has been are processed to generate comparable datasets (see supplementary notes under details for more information).Find more key insights for the corporate tax rate in countries like Sri Lanka and Bangladesh.

Replication package for the paper "Corporate Tax Rates as Signals to Foreign Investors." Our research hypothesis behind the estimations is that the CEE countries were sending signals of their favorable investment conditions to foreign firms through low tax rates. Specifically, we focus on the relationship between investment returns and tax rates.

Israel Tax Rate: Corporation data was reported at 25.000 % in 2016. This records a decrease from the previous number of 26.500 % for 2015. Israel Tax Rate: Corporation data is updated yearly, averaging 36.000 % from Dec 1980 (Median) to 2016, with 37 observations. The data reached an all-time high of 66.100 % in 1985 and a record low of 24.000 % in 2011. Israel Tax Rate: Corporation data remains active status in CEIC and is reported by Bank of Israel. The data is categorized under Global Database’s Israel – Table IL.F004: Tax Rates.

This article aims to map the political economy of top personal income tax rate setting. A much-discussed driving factor of top rate setting is the corporate tax rate: governments may prefer to limit the differential between both rates in order to prevent tax-friendly saving of labour incomes inside corporations. Recent studies have highlighted several other driving factors, including budgetary pressure, partisan politics and societal fairness norms. I compare these and other potential determinants in the long run (1981–2018) by studying tax reforms of 226 cabinets in 19 advanced OECD countries using regression models. I find little evidence for the effects of economic, political and institutional factors; instead, the main determinant of the top rate is the corporate tax rate. As corporate tax rates are still declining under competitive pressure, the recently set minimum rate of 15% will not stop tax competition from constraining progressive income taxation.

The average for 2022 based on 94 countries was 17.41 percent. The highest value was in Lesotho: 31.31 percent and the lowest value was in the United Arab Emirates: 0.57 percent. The indicator is available from 1972 to 2023. Below is a chart for all countries where data are available.

Romania RO: Total Tax Rate: % of Profit data was reported at 38.400 % in 2017. This stayed constant from the previous number of 38.400 % for 2016. Romania RO: Total Tax Rate: % of Profit data is updated yearly, averaging 43.500 % from Dec 2005 (Median) to 2017, with 13 observations. The data reached an all-time high of 55.800 % in 2005 and a record low of 38.400 % in 2017. Romania RO: Total Tax Rate: % of Profit data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s Romania – Table RO.World Bank: Company Statistics. Total tax rate measures the amount of taxes and mandatory contributions payable by businesses after accounting for allowable deductions and exemptions as a share of commercial profits. Taxes withheld (such as personal income tax) or collected and remitted to tax authorities (such as value added taxes, sales taxes or goods and service taxes) are excluded.; ; World Bank, Doing Business project (http://www.doingbusiness.org/).; Unweighted average; Data are presented for the survey year instead of publication year.

In 2024, of the selected CEE countries, the highest CIT taxes were paid in Slovenia. Companies in Hungary paid the lowest CIT at nine percent.

In 2020, the tax rate for medium sized businesses in China was the highest at approximately **** percent of all commercial profits. Contrastingly, the tax rate for medium sized businesses in Brunei was just eight percent of all profits in 2020.

In 2019, the profit tax rate paid by businesses in Bhutan amounted to **** percent of profits. Comparatively, the profit tax rate paid by businesses in Brunei amounted to less than one percent of profits in 2019.

When analyzing the historical PIT rates, it should be noted that in 2000 the average rate was almost 45%. The highest income tax (approx. 60%) was imposed in Belgium, Denmark, as well as in the Netherlands and France. On the other hand, the lowest (25%) rates were recorded in Estonia and Latvia, which were not yet members of the European Union. In the following years, most EU countries rather lowered PIT rates, and the average of this tax in EU countries is 38.6%. The most significant reductions were introduced by Bulgaria, Lithuania, Romania and also Hungary. The PIT tax burden differs significantly in the EU countries, as some countries have relatively low rates, but in Denmark, Portugal and Sweden, the PIT tax exceeds 50%.

ABSTRACT We investigate tax-induced profit shifting in Brazil and the impact of tax havens on the shifting behavior of firms. Profit shifting research in Brazil is virtually non-existent, although the shifting incentives in Brazil are prominent. Our research fills this gap with evidences in the novel Brazilian context. Profit shifting is a tax-minimization strategy where multinational enterprises perform intra-firm transactions to allocate taxable profits to low-tax locations. Brazil combines a remarking set of profit shifting incentives, especially a high corporate tax rate, extremely complex tax system, and distinguished transfer pricing rules. Further researches may leverage from the shifting incentives in Brazil, since it provides opportunities to investigate additional factors that affect the shifting behavior of firms. We analyze 989 transaction-by-country observations for the period of 2010-2017. Baseline analysis follows the robust least squares approach with controlling covariates. Linear estimate model derives from the conventional Cobb-Douglas production function, to analyze the impact of shifting incentives on profit maximization. We find that Brazilian firms have a high level of intra-firm transactions with related parties located in low-tax countries, especially with tax havens. It represents a strong evidence of profit shifting behavior in Brazilian firms.