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...

The average for 2022 based on 110 countries was 17.45 percent. The highest value was in Norway: 31.34 percent and the lowest value was in the United Arab Emirates: 0.58 percent. The indicator is available from 1972 to 2024. Below is a chart for all countries where data are available.

This dataset provides values for PERSONAL INCOME TAX RATE . ACESSO EM 17.02.2022 reported in several countries. The data includes current values, previous releases, historical highs and record lows, release frequency, reported unit and currency.

Key information about EU Tax revenue: % of GDP

• European Union Tax revenue: % of GDP was reported at 25.8 % in Dec 2023.
• This records a decrease from the previous number of 26.5 % for Dec 2022.
• EU Tax revenue: % of GDP data is updated yearly, averaging 25.9 % from Dec 1995 to 2023, with 29 observations.
• The data reached an all-time high of 26.7 % in 2021 and a record low of 24.4 % in 1995.
• EU 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.

Thailand: Income, profits, and capital gains taxes: percent of revenue: The latest value from 2023 is 31.31 percent, a decline from 32.25 percent in 2022. In comparison, the world average is 25.45 percent, based on data from 85 countries. Historically, the average for Thailand from 1972 to 2023 is 26.43 percent. The minimum value, 11.54 percent, was reached in 1972 while the maximum of 38.97 percent was recorded in 2008.

Graph and download economic data for Expenses for Golf Courses and Country Clubs, Establishments Exempt From Federal Income Tax, Employer Firms (GCACCEEEFFI371391) from 1998 to 2022 about exemptions, employer firms, establishments, World, tax, expenditures, federal, and income.

Key information about United States Tax Revenue

• US Tax Revenue was reported at 400.871 USD bn in Oct 2025.
• This is a decrease from the previous figure of 540.313 USD bn for Sep 2025.
• US Tax Revenue data is updated monthly, averaging 95.853 USD bn from Dec 1967 to Oct 2025, with 695 observations.
• The data reached an all-time high of 851.434 USD bn in Apr 2022 and a record low of 10.507 USD bn in Oct 1968.
• US Tax Revenue 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: USD: Monthly.

The International Monetary Fund (IMF) has faced scrutiny over the alignment between its public rhetoric and actual policy advice vis-à-vis progressive taxation.

This collection analyzes the IMF's tax recommendations to 125 countries between 2022 and 2024, drawing on a novel dataset of 1049 tax reform proposals extracted from Article IV surveillance reports. While the IMF has publicly endorsed progressive taxation to reduce inequality and support fiscal sustainability, our findings reveal a disconnect between these statements and on-the-ground advice. High-income countries were more likely to receive progressive tax guidance, whereas low- and middle-income countries were disproportionately advised to implement regressive measures, such as increases in value-added taxes and environmental taxes. Progressive tools like wealth and capital gains taxes were rarely recommended, and when they were, advice was concentrated in high-income contexts.

This pattern suggests that IMF tax policy advice continues to reflect orthodox priorities, emphasizing revenue mobilization over equity, and thereby undermining the Fund's professed commitment to inclusive economic policies.

Intergovernmental organisations (IGOs) are key actors in the spread of ideas, relying on their widely held legitimacy to influence policymakers around the world through a combination of coercion and persuasion. They devise rules and norms on issues as diverse as economic policy, health security, and environmental protection. Given the profound influence IGOs have on domestic policy decisions, the ideas these bodies represent are at the centre of current policy debates. Nonetheless, despite persistent academic attention, the avenues through which ideas travel from IGOs to domestic policymakers remain insufficiently understood. How do these ideas diffuse, where and when are these ideas implemented, and why do ideas become embedded in some countries but not others?

This project will be among the first to systematically examine the activities of IGO technical assistance missions. The three core research questions are: 1. Why do IGOs provide technical assistance? 2. How does IGO technical assistance spread ideas to domestic officials? 3. What effect does IGO technical assistance have on domestic policy? To answer these questions, this project draws on recent theoretical advances in international relations and policy studies.

The focus of the empirical research will be the IGO underpinning the world economic order: the International Monetary Fund (IMF), a central hub of knowledge on issues of key concern to developing countries, like fiscal and financial sector policies. The IMF presents a 'strategic research site', offering a unique analytical lens into the spread of policy norms to countries across the globe. The centrality of the organisation in global economic governance makes it a prime candidate for developing theoretical contributions that will be relevant to scholars across the social sciences.

The analysis will scrutinise the inner workings of IMF technical assistance activities, which account for one-quarter of the organisation's operating budget and is provided free-of-charge to requesting member countries. To study this phenomenon, the project will create a dataset of IMF technical assistance that systematizes information on all activities between 1990 and 2019, to be analysed using advanced quantitative methods. The project will also generate in-depth case studies of two frequent recipients of technical assistance-Kenya and Rwanda-by employing qualitative analyses of interviews with domestic officials and IMF staff. The research findings will contribute to academic debates on the diffusion of policy ideas by IGOs, and to policy debates on how to reform global governance.

What is at stake? IGOs typically court controversy because of the more conspicuous formal compliance mechanisms at their disposal-like the policy reforms governments must implement to obtain access to loans from international financial institutions. But profound influence is also exerted quietly in the background in providing domestic policymakers with routine technical assistance. These commonplace acts of persuasion are hidden from public scrutiny, and global governance institutions have been unaccountable for them. Consequently, this project aspires to lay the foundations for evidence-based policy debates on how IGOs provide technical assistance in order to increase public oversight and accountability for their actions.

The project is designed with a view to maximise impact for three groups of beneficiaries: academics, policymakers, and civil society. To effectively reach academic beneficiaries, the project will rely on academic articles, a book, conference organisation and attendance, and a reading group. To achieve non-academic impact, the project will rely on policy briefs, an interactive website, and pieces in popular media. To meet these objectives, the project will also draw on its Expert Advisory Board, and the institutional support of Royal Holloway's Department of Politics and International Relations.

Global income is highly unequally divided. While the richest 10 percent earned more than half of the pre-tax national income worldwide, the bottom half earned only eight percent. Global wealth is even more unequally divided.

A huge share of the world's superyachts of ** meters or more are registered in tax havens such as the Cayman Islands and the Marshall Islands. Despite their vast fortunes, the world's super rich continue to avoid paying taxes by registering their assets in tax havens.

Key information about Russia Tax Revenue

• Russia Tax Revenue was reported at 398.010 USD bn in Sep 2025.
• This records an increase from the previous figure of 363.988 USD bn for Aug 2025.
• Russia Tax Revenue data is updated monthly, averaging 222.625 USD bn from Jan 1996 to Sep 2025, with 357 observations.
• The data reached an all-time high of 513.949 USD bn in Dec 2022 and a record low of 1.764 USD bn in Jan 1999.
• Russia Tax Revenue 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: USD: Monthly.

Budget Revenue: Sakhalin Region: Year to Date: TN: Profit & Income Tax (PI) data was reported at 88,914,836,565.750 RUB in May 2022. This records an increase from the previous number of 31,370,423,264.300 RUB for Mar 2022. Budget Revenue: Sakhalin Region: Year to Date: TN: Profit & Income Tax (PI) data is updated monthly, averaging 26,515,469,633.255 RUB from Jan 2005 (Median) to May 2022, with 208 observations. The data reached an all-time high of 180,838,888,373.240 RUB in Dec 2015 and a record low of 143,003,000.000 RUB in Jan 2005. Budget Revenue: Sakhalin Region: Year to Date: TN: Profit & Income Tax (PI) data remains active status in CEIC and is reported by Federal Treasury. The data is categorized under Russia Premium Database’s Government and Public Finance – Table RU.FD082: Regional Consolidated Budget: ytd: Far East Federal District: Sakhalin Region.

In 2024, the**************************************o posted the highest revenue of any company in the world before taxes, with an income of over *** billion U.S. dollars. ************************************************** rounded out the top five spots in the ranking of most profitable companies. What is net income? Net income, or net profit, which differs slightly from pre-tax income, is the figure that gives the most complete overview of a company’s profitability: It is calculated as the revenue of a company less all operating expenses, debt payments, interest paid, income from subsidiary holdings, taxes, etc. Different industries have different net profit margins. The Apple doesn’t fall far In terms of market value, Microsoft was the largest company in the world in 2024, with Apple following in second. Since the beginning of the new millennium, Apple has reported ever rising amounts of worldwide revenue, with iPhone sales leading the charge.

Budget Revenue: Republic of Kabardino Balkaria: Year to Date: TN: PI: Individuals Income Tax data was reported at 2,506,935,265.100 RUB in May 2022. This records an increase from the previous number of 1,401,220,153.500 RUB for Mar 2022. Budget Revenue: Republic of Kabardino Balkaria: Year to Date: TN: PI: Individuals Income Tax data is updated monthly, averaging 1,583,233,448.235 RUB from Jan 2005 (Median) to May 2022, with 208 observations. The data reached an all-time high of 6,612,034,964.440 RUB in Dec 2021 and a record low of 40,449,000.000 RUB in Jan 2005. Budget Revenue: Republic of Kabardino Balkaria: Year to Date: TN: PI: Individuals Income Tax data remains active status in CEIC and is reported by Federal Treasury. The data is categorized under Russia Premium Database’s Government and Public Finance – Table RU.FD037: Regional Consolidated Budget: ytd: North Caucasian Federal District: Republic of Kabardino Balkaria.

Uruguay Tax Collection: Income Tax: Additional Social Security Tax COVID-19 Assistance data was reported at 0.000 UYU mn in Dec 2022. This stayed constant from the previous number of 0.000 UYU mn for Nov 2022. Uruguay Tax Collection: Income Tax: Additional Social Security Tax COVID-19 Assistance data is updated monthly, averaging 0.000 UYU mn from Jun 2020 (Median) to Dec 2022, with 31 observations. The data reached an all-time high of 270.000 UYU mn in Jun 2020 and a record low of 0.000 UYU mn in Dec 2022. Uruguay Tax Collection: Income Tax: Additional Social Security Tax COVID-19 Assistance data remains active status in CEIC and is reported by General Tax Directorate. The data is categorized under Global Database’s Uruguay – Table UY.F004: Tax Collection.

United States CES: $15 to 29.999 Th: Personal Taxes: Federal Income Taxes data was reported at -520.000 USD in 2023. This records an increase from the previous number of -2,112.000 USD for 2022. United States CES: $15 to 29.999 Th: Personal Taxes: Federal Income Taxes data is updated yearly, averaging -804.000 USD from Dec 2015 (Median) to 2023, with 9 observations. The data reached an all-time high of -520.000 USD in 2023 and a record low of -2,112.000 USD in 2022. United States CES: $15 to 29.999 Th: Personal Taxes: Federal Income Taxes data remains active status in CEIC and is reported by U.S. Bureau of Labor Statistics. The data is categorized under Global Database’s United States – Table US.H074: Consumer Expenditure Survey: by Income Level.

Tax revenue (% of GDP) in South Africa was reported at 26.01 % in 2022, according to the World Bank collection of development indicators, compiled from officially recognized sources. South Africa - Tax revenue (% of GDP) - actual values, historical data, forecasts and projections were sourced from the World Bank on November of 2025.

Key information about Switzerland Tax Revenue

• Switzerland Tax Revenue was reported at 244.551 USD bn in Dec 2023.
• This records an increase from the previous figure of 221.489 USD bn for Dec 2022.
• Switzerland Tax Revenue data is updated yearly, averaging 114.567 USD bn from Dec 1990 to 2023, with 34 observations.
• The data reached an all-time high of 244.551 USD bn in 2023 and a record low of 61.525 USD bn in 1990.
• Switzerland Tax Revenue 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: USD: Annual.

United States Federal Govt Receipts: Individual Income Taxes: as % of GDP data was reported at 8.100 % in 2023. This records a decrease from the previous number of 10.400 % for 2022. United States Federal Govt Receipts: Individual Income Taxes: as % of GDP data is updated yearly, averaging 7.700 % from Sep 1934 (Median) to 2023, with 90 observations. The data reached an all-time high of 10.400 % in 2022 and a record low of 0.700 % in 1935. United States Federal Govt Receipts: Individual Income Taxes: as % of GDP data remains active status in CEIC and is reported by Office of Management and Budget. The data is categorized under Global Database’s United States – Table US.F006: Federal Government Receipts and Outlays: Annual.

Austria Federal Tax Revenue: Year to Date: Gross: Income and Net Assets: ow Assessed Income Tax data was reported at 1,024.000 EUR mn in Feb 2025. This records an increase from the previous number of -33.000 EUR mn for Jan 2025. Austria Federal Tax Revenue: Year to Date: Gross: Income and Net Assets: ow Assessed Income Tax data is updated monthly, averaging 1,072.000 EUR mn from Jan 1980 (Median) to Feb 2025, with 542 observations. The data reached an all-time high of 5,867.000 EUR mn in Dec 2022 and a record low of -298.000 EUR mn in Apr 2024. Austria Federal Tax Revenue: Year to Date: Gross: Income and Net Assets: ow Assessed Income Tax data remains active status in CEIC and is reported by Oesterreichische Nationalbank. The data is categorized under Global Database’s Austria – Table AT.F013: Federal Tax Revenue.