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 and Macedonia 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.

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 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 ** percent, which indicated a ** percent increase compared to the previous year. The lowest rate of corporate tax in the country was recorded in 2021 at ** 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.

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.

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 dataset, named "Tax Complexity and Economic Development Dataset," explores the relationship between tax complexity and the economic development of nations. The data covers the years 2016 to 2022 and comprises the following columns:

Country: Name of the country. Year: Year of the data. Tax Complexity Index: Index measuring the overall complexity of a country's tax system. Tax Complexity Index Rank: Rank of the country based on the Tax Complexity Index. Tax Code Complexity: Complexity inherent in different regulations of the tax code. Tax Code Complexity Rank: Rank of the country based on Tax Code Complexity. Tax Framework Complexity: Complexity arising from features and processes of a tax system. Tax Framework Complexity Rank: Rank of the country based on Tax Framework Complexity. Additional Taxes Complexity: Complexity of taxes levied on multinational corporations (MNCs) in addition to corporate income taxes. Additional Taxes Rank: Rank of the country based on Additional Taxes Complexity. (Alternative) Minimum Tax Complexity: Separate income tax regulations to ensure that an MNC pays at least a minimum amount of taxes. (Alternative) Minimum Tax Rank: Rank of the country based on (Alternative) Minimum Tax Complexity. Capital Gains Complexity: Complexity related to capital gains realized by an MNC on the disposal of non-inventory assets. Capital Gains Rank: Rank of the country based on Capital Gains Complexity. CFC-Rules Complexity: Regulations to combat profit shifting to companies in low- or no-tax jurisdictions controlled by an MNC. CFC-Rules Rank: Rank of the country based on CFC-Rules Complexity. Corporate Reorganization Complexity: Complexity related to the change in the structure or ownership of an MNC through reorganization. Corporate Reorganization Rank: Rank of the country based on Corporate Reorganization Complexity. Depreciation Complexity: Deductions for allocating the costs of assets over their useful lives. Depreciation Rank: Rank of the country based on Depreciation Complexity. Dividends Complexity: Complexity of cash dividends received or paid by an MNC. Dividends Rank: Rank of the country based on Dividends Complexity. General Anti-Avoidance Complexity: Broad regulations denying the benefit of a transaction designed to avoid taxes. General Anti-Avoidance Rank: Rank of the country based on General Anti-Avoidance Complexity. Group Treatment Complexity: Regime allowing the grouping of profits and losses of associated companies. Group Treatment Rank: Rank of the country based on Group Treatment Complexity. Interest Complexity: Complexity of interest payments received or paid by an MNC. Interest Rank: Rank of the country based on Interest Complexity. Investment Incentives Complexity: Measures designed to encourage investment and promote innovation. Investment Incentives Rank: Rank of the country based on Investment Incentives Complexity. Loss Offset Complexity: Form of relief for ordinary losses incurred. Loss Offset Rank: Rank of the country based on Loss Offset Complexity. Royalties Complexity: Complexity of payments for the use of intellectual property. Royalties Rank: Rank of the country based on Royalties Complexity. Statutory Tax Rate Complexity: Complexity of the tax rate that applies to MNCs' determined taxable income. Statutory Tax Rate Rank: Rank of the country based on Statutory Tax Rate Complexity. Transfer Pricing Complexity: Regulations to prevent prices from being charged to a subsidiary to excessively reduce taxable income. Transfer Pricing Rank: Rank of the country based on Transfer Pricing Complexity. Guidance Complexity: Guidance provided by the tax authority or other laws to resolve uncertain tax issues. Guidance Rank: Rank of the country based on Guidance Complexity. Enactment Complexity: Complexity of the formal process of how a tax proposal becomes law. Enactment Rank: Rank of the country based on Enactment Complexity. Payment & Filing Complexity: Process of preparing and filing a tax return as well as paying taxes. Payment & Filing Rank: Rank of the country based on Payment & Filing Complexity. Audits Complexity: Complexity of the examination and verification of a tax return carried out by the tax authority. Audits Rank: Rank of the country based on Audits Complexity. Appeals Complexity: Complexity of the process of challenging a tax assessment. Appeals Rank: Rank of the country based on Appeals Complexity. Country Code: Code representing the country. Taxes on income, profits and capital gains (% of total taxes): Percentage of total taxes levied on income, profits, and capital gains. GDP growth (annual %): Annual percentage growth rate of GDP at market price...

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

The corporate tax rate in Switzerland was forecast to continuously decrease between 2024 and 2029 by in total *** percentage points. After the ***** consecutive decreasing year, the corporate tax rate is estimated to reach ** 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 *** 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 Germany and Austria.

We investigate how business taxation and profitability affect the capital structure of European subsidiaries controlled by foreign multinational corporations. Traditional financial theories, such as the Pecking Order Theory (POT) and Trade-Off Theory (TOT), offer contrasting predictions regarding the role of taxes but often overlook multinational contexts and firm heterogeneity. Using a large panel dataset from Orbis, we analyze 70,160 subsidiaries across 29 countries. To address the limitations of standard linear models, we estimate Unconditional Quantile Partial Effects (UQPE), accounting for fixed or correlated random effects. We show that corporate tax effects vary across the leverage distribution. Subsidiary tax rates positively affect leverage, especially in the lower deciles, while parent company tax rates have a negative effect, primarily at low leverage levels. Profitability reduces leverage throughout the distribution, consistent with POT and some TOT models. Other firm characteristics (such as asset tangibility, liquidity, and size) also display quantile-specific effects. The results show that average marginal effects conceal significant heterogeneity. Tax incentives most strongly impact firms with low leverage, while highly leveraged firms appear less responsive, likely due to financial constraints. Our findings underscore the need for differentiated tax policy approaches that consider firm-specific conditions in shaping corporate financing behavior.

The corporate tax rate in Croatia was forecast to continuously decrease between 2024 and 2029 by in total *** percentage points. After the sixth consecutive decreasing year, the corporate tax rate is estimated to reach **** 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 *** 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 Bulgaria and Serbia.

Using a firm-level dataset of Danish exports between 1999-2006, we find robust evidence for profit shifting by multinational corporations. Our triple difference estimations exploit the response of export unit values to acquisitions of foreign affiliates and to changes in statutory corporate tax rates. This identification strategy corrects for a downward bias resulting from firms adjusting arm's length prices to obscure transfer price manipulations. We find that Danish multinationals reduce the unit values of their exports to low tax countries between 5.7 to 9.1 percent. This difference corresponds to a tax revenue loss of 3.24 percent of Danish multinationals' tax returns.

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%.

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