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.

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 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.

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.

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.

Effective tax rates (ETRs) estimated from the income statement data of multinational corporations (MNCs) are useful for comparing MNCs’ corporate income taxation across countries. In this paper, we propose a new methodological approach to estimate ETRs as reliably and for as many countries as possible using Orbis’ unconsolidated data for the 2011–2015 period. We focus on countries with at least 50 available companies, which results in a sample of 47, mostly European, countries. We estimate the ETR of a country as the ratio of corporate income tax to gross income for all affiliates of MNCs in that country, weighted by gross income. We propose four ETR estimations, including lower and upper bounds, which differ by gross income calculation. We find that ETRs substantially differ from statutory tax rates for some countries. For example, we show that despite similar statutory rates of 28% and 29%, MNCs in Luxembourg paid as little as 1–8% of gross income in taxes, while those in Norway paid as much as 46–67%. Despite being the best available, existing data is still imperfect. We therefore call for better data in the form of MNCs’ unconsolidated, public country-by-country reporting data.

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.

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 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...

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.

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.

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.

The corporate tax rate in the United States 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 Canada and Mexico.