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 dataset provides values for CORPORATE TAX RATES 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.

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.

The Corporate Tax Rate in China stands at 25 percent. This dataset provides - China Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

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 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.

Germany DE: Total Tax Rate: % of Profit data was reported at 48.800 % in 2019. This records a decrease from the previous number of 49.000 % for 2018. Germany DE: Total Tax Rate: % of Profit data is updated yearly, averaging 48.800 % from Dec 2005 (Median) to 2019, with 15 observations. The data reached an all-time high of 49.400 % in 2008 and a record low of 43.900 % in 2009. Germany DE: 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 Germany – Table DE.World Bank.WDI: 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/). NOTE: Doing Business has been discontinued as of 9/16/2021. For more information: https://bit.ly/3CLCbme;Unweighted average;Data are presented for the survey year instead of publication year.

Korea Total Tax Rate: % of Profit data was reported at 33.100 % in 2017. This stayed constant from the previous number of 33.100 % for 2016. Korea Total Tax Rate: % of Profit data is updated yearly, averaging 33.200 % from Dec 2005 (Median) to 2017, with 13 observations. The data reached an all-time high of 36.800 % in 2005 and a record low of 30.200 % in 2010. Korea 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 Korea – Table KR.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.

Time series data for the statistic Paying taxes: Time to comply with corporate income tax correction (hours) (DB17-20 methodology) and country Dominican Republic.

Tajikistan: Corporate tax rate: The latest value from is percent, unavailable from percent in . In comparison, the world average is 0 percent, based on data from countries. Historically, the average for Tajikistan from to is percent. The minimum value, percent, was reached in while the maximum of percent was recorded in .

Time series data for the statistic Paying taxes: Time to comply with corporate income tax correction (hours) (DB17-20 methodology) and country Fiji.

Time series data for the statistic Paying taxes: Time to comply with corporate income tax correction (hours) (DB17-20 methodology) and country Poland. Indicator Definition:The time to comply with a corporate income tax correction measures the time spent preparing and submitting the correction, and the time spent preparing information for the tax officers, if, in 25% or more of cases, a company that voluntarily reports an error in its CIT return and an underpayment of the tax due would be selected for additional review. The component indicator is computed based on the methodology in the DB17-20 studies.

Time series data for the statistic Paying taxes: Time to comply with corporate income tax correction (hours) (DB17-20 methodology) and country Croatia. Indicator Definition:The time to comply with a corporate income tax correction measures the time spent preparing and submitting the correction, and the time spent preparing information for the tax officers, if, in 25% or more of cases, a company that voluntarily reports an error in its CIT return and an underpayment of the tax due would be selected for additional review. The component indicator is computed based on the methodology in the DB17-20 studies.

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.

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.

Spain ES: Total Tax Rate: % of Profit data was reported at 46.900 % in 2017. This records a decrease from the previous number of 48.700 % for 2016. Spain ES: Total Tax Rate: % of Profit data is updated yearly, averaging 55.800 % from Dec 2005 (Median) to 2017, with 13 observations. The data reached an all-time high of 60.700 % in 2007 and a record low of 37.600 % in 2012. Spain ES: 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 Spain – Table ES.World Bank.WDI: 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.

Czech Republic CZ: Total Tax Rate: % of Profit data was reported at 46.100 % in 2019. This stayed constant from the previous number of 46.100 % for 2018. Czech Republic CZ: Total Tax Rate: % of Profit data is updated yearly, averaging 46.100 % from Dec 2005 (Median) to 2019, with 15 observations. The data reached an all-time high of 48.700 % in 2005 and a record low of 45.400 % in 2010. Czech Republic CZ: 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 Czech Republic – Table CZ.World Bank.WDI: 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/). NOTE: Doing Business has been discontinued as of 9/16/2021. For more information: https://bit.ly/3CLCbme;Unweighted average;Data are presented for the survey year instead of publication year.

Time series data for the statistic Paying taxes: Time to comply with corporate income tax correction (hours) (DB17-20 methodology) and country Jordan. Indicator Definition:The time to comply with a corporate income tax correction measures the time spent preparing and submitting the correction, and the time spent preparing information for the tax officers, if, in 25% or more of cases, a company that voluntarily reports an error in its CIT return and an underpayment of the tax due would be selected for additional review. The component indicator is computed based on the methodology in the DB17-20 studies.