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 RATE reported in several countries. The data includes current values, previous releases, historical highs and record lows, release frequency, reported unit and currency.

Replication dataset for "Effective corporate income taxation and its effect on capital accumulation: Cross-country evidence"

Abstract It is debated to what extent corporate taxation discourages capital formation, and the related empirical cross-country evidence is inconclusive. This paper provides new insights into this matter for a large sample of developed and developing countries. In a first step, national accounts data is used to calculate backward-looking effective corporate income tax rates (ECTR) for 77 countries during 1995–2018. In a second step, dynamic panel data regressions are used to estimate the effect of ECTR on aggregate corporate investment. The main findings of this exercise are that (i) statutory corporate income tax rates (SCTR), on average, are twice as high as ECTR, (ii) average ECTR have been relatively stable but show distinct dynamics across countries, and (iii) no significant negative relationship exists between ECTR and aggregate corporate investment. The latter finding is robust to different specifications and samples and when publicly available SCTR or forward-looking effective tax rate measures are used as alternative tax rate proxies.

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.

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 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.

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.

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.

ABSTRACT This paper analyzed the impact of taxation on the investment in Brazil, focusing on the taxation of corporate income. Following the literature, it was used an economic model to calculate two indicators of effective tax rates - Effective Marginal Tax Rate (EMTR) and Effective Average Tax Rate (EATR). The EMTR measures the increase of the cost of capital due to corporate income tax. The EATR represents a measure of the average tax rate levied on an investment that has a pre-defined economic profit. The results suggest Brazil may face some difficulties to attract foreign investment. The country presents high rates for EATR and EMTR, higher than the average of the rich countries and well above the figures of development countries like Chile, Mexico, South Africa, Russia and China, potential competitors in attracting investments.

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 project was realized in tableu :

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Governments around the world rely on tax revenues as a primary means to sustainably finance their operations, including providing infrastructure, public services, and paying for their employees. However, the extent to which countries collect taxes varies significantly, as illustrated by data from the United Nations showing government tax revenues as a share of gross domestic product (GDP).

In many European nations, tax revenues represent over a third of GDP, with countries like France and Denmark reaching levels as high as about half. These figures underscore the significant role of taxation in funding public expenditures in these countries.

Conversely, in most other parts of the world, tax revenues constitute a smaller portion of GDP. In some countries, taxes make up only a few percent of GDP, reflecting lower levels of government intervention in the economy or differing tax structures.

It's essential to recognize that variations in tax revenues are not solely attributable to differences in the capacity to collect taxes. While some variations may indeed reflect disparities in administrative capabilities or enforcement mechanisms, others stem from deliberate policy choices and political preferences regarding the level of taxation.

Moreover, reliance on alternative revenue sources, such as revenues from natural resources or foreign aid, can introduce volatility and uncertainty into a government's fiscal position. Therefore, the ability to effectively collect taxes remains crucial for ensuring stability and predictability in financing government activities.

Taxation also serves broader economic and social objectives beyond revenue generation. For instance, progressive taxation can contribute to reducing income inequality by redistributing wealth and funding social welfare programs. Conversely, lower tax rates may stimulate economic growth by incentivizing investment and consumption.

However, the optimal level and structure of taxation are subjects of ongoing debate and vary depending on economic conditions, societal preferences, and political ideologies. Governments must strike a balance between raising sufficient revenue to finance public expenditures and minimizing distortions and inefficiencies caused by taxation.

Furthermore, tax policies should be designed with consideration for their potential impact on economic behavior, investment decisions, and international competitiveness. International cooperation and coordination are also essential, particularly in addressing issues such as tax evasion, avoidance, and base erosion in an increasingly interconnected global economy.

In conclusion, while countries differ significantly in the extent to which they collect taxes, taxation remains a fundamental tool for financing government activities and achieving broader economic and social objectives. Effective tax policies must strike a balance between revenue generation, economic efficiency, equity, and international competitiveness to ensure sustainable fiscal outcomes and support inclusive growth and development.

Poland PL: Total Tax Rate: % of Profit data was reported at 40.500 % in 2017. This records an increase from the previous number of 40.400 % for 2016. Poland PL: Total Tax Rate: % of Profit data is updated yearly, averaging 40.500 % from Dec 2005 (Median) to 2017, with 13 observations. The data reached an all-time high of 45.100 % in 2008 and a record low of 40.100 % in 2014. Poland PL: 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 Poland – Table PL.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 (DB17-20 methodology) - Score and country Poland. Indicator Definition:The score for paying taxes is the simple average of the scores for each of the component indicators, the payments, time and total tax and contribution rate for a company to comply with tax laws in an economy, as well as the postfiling procedures to request and process a VAT refund claim and to comply with and complete a corporate income tax correction. The score is computed based on the methodology in the DB17-20 studies.

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.

Description

This comprehensive dataset provides a wealth of information about all countries worldwide, covering a wide range of indicators and attributes. It encompasses demographic statistics, economic indicators, environmental factors, healthcare metrics, education statistics, and much more. With every country represented, this dataset offers a complete global perspective on various aspects of nations, enabling in-depth analyses and cross-country comparisons.

Key Features

• Country: Name of the country.
• Density (P/Km2): Population density measured in persons per square kilometer.
• Abbreviation: Abbreviation or code representing the country.
• Agricultural Land (%): Percentage of land area used for agricultural purposes.
• Land Area (Km2): Total land area of the country in square kilometers.
• Armed Forces Size: Size of the armed forces in the country.
• Birth Rate: Number of births per 1,000 population per year.
• Calling Code: International calling code for the country.
• Capital/Major City: Name of the capital or major city.
• CO2 Emissions: Carbon dioxide emissions in tons.
• CPI: Consumer Price Index, a measure of inflation and purchasing power.
• CPI Change (%): Percentage change in the Consumer Price Index compared to the previous year.
• Currency_Code: Currency code used in the country.
• Fertility Rate: Average number of children born to a woman during her lifetime.
• Forested Area (%): Percentage of land area covered by forests.
• Gasoline_Price: Price of gasoline per liter in local currency.
• GDP: Gross Domestic Product, the total value of goods and services produced in the country.
• Gross Primary Education Enrollment (%): Gross enrollment ratio for primary education.
• Gross Tertiary Education Enrollment (%): Gross enrollment ratio for tertiary education.
• Infant Mortality: Number of deaths per 1,000 live births before reaching one year of age.
• Largest City: Name of the country's largest city.
• Life Expectancy: Average number of years a newborn is expected to live.
• Maternal Mortality Ratio: Number of maternal deaths per 100,000 live births.
• Minimum Wage: Minimum wage level in local currency.
• Official Language: Official language(s) spoken in the country.
• Out of Pocket Health Expenditure (%): Percentage of total health expenditure paid out-of-pocket by individuals.
• Physicians per Thousand: Number of physicians per thousand people.
• Population: Total population of the country.
• Population: Labor Force Participation (%): Percentage of the population that is part of the labor force.
• Tax Revenue (%): Tax revenue as a percentage of GDP.
• Total Tax Rate: Overall tax burden as a percentage of commercial profits.
• Unemployment Rate: Percentage of the labor force that is unemployed.
• Urban Population: Percentage of the population living in urban areas.
• Latitude: Latitude coordinate of the country's location.
• Longitude: Longitude coordinate of the country's location.

Potential Use Cases

• Analyze population density and land area to study spatial distribution patterns.
• Investigate the relationship between agricultural land and food security.
• Examine carbon dioxide emissions and their impact on climate change.
• Explore correlations between economic indicators such as GDP and various socio-economic factors.
• Investigate educational enrollment rates and their implications for human capital development.
• Analyze healthcare metrics such as infant mortality and life expectancy to assess overall well-being.
• Study labor market dynamics through indicators such as labor force participation and unemployment rates.
• Investigate the role of taxation and its impact on economic development.
• Explore urbanization trends and their social and environmental consequences.

Data Source: This dataset was compiled from multiple data sources

If this was helpful, a vote is appreciated ❤️ Thank you 🙂

This dataset is extracted from https://en.wikipedia.org/wiki/List_of_countries_by_tax_rates. Context: There s a story behind every dataset and heres your opportunity to share yours.Content: What s inside is more than just rows and columns. Make it easy for others to get started by describing how you acquired the data and what time period it represents, too. Acknowledgements:We wouldn t be here without the help of others. If you owe any attributions or thanks, include them here along with any citations of past research.Inspiration: Your data will be in front of the world s largest data science community. What questions do you want to see answered?

The corporate tax rate in Germany was forecast to continuously decrease between 2024 and 2029 by in total *** percentage points. The corporate tax rate is estimated to amount to **** percent 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 Austria and Switzerland.

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.

Jordan JO: Total Tax Rate: % of Profit data was reported at 28.100 % in 2017. This records an increase from the previous number of 27.600 % for 2016. Jordan JO: Total Tax Rate: % of Profit data is updated yearly, averaging 29.500 % from Dec 2005 (Median) to 2017, with 13 observations. The data reached an all-time high of 31.200 % in 2010 and a record low of 27.600 % in 2016. Jordan JO: 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 Jordan – Table JO.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.