As of 2023, ***** 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, Montenegro, and the Isle of Man hold some of the lowest corporate tax rates in Europe. This may change in 2024, however, as members of the Organization for Economic Co-operation and Development (OECD) have agreed to set a global minimum corporate tax rate of ** percent.

The Corporate Tax Rate in Japan stands at 30.62 percent. This dataset provides - Japan Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

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.

The statistic represents the regional comparison of the total business tax rate around the world in 2012. In 2012, the average business tax rate in the Middle East stood at 23.7 percent.

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.

A dataset listing the top ten jurisdictions worldwide that impose the lowest statutory corporate tax rates, including country names, continents, and their corresponding tax rates.

Sudan SD: Total Tax Rate: % of Profit data was reported at 45.400 % in 2017. This stayed constant from the previous number of 45.400 % for 2016. Sudan SD: Total Tax Rate: % of Profit data is updated yearly, averaging 36.100 % from Dec 2005 (Median) to 2017, with 13 observations. The data reached an all-time high of 49.700 % in 2005 and a record low of 36.100 % in 2012. Sudan SD: 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 Sudan – Table SD.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.

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.

This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.

The CBT database builds on an existing database which has been created in 2006 as a multi-country database and developed over the years by various Research Fellows at the Centre, and earlier at the Institute for Fiscal Studies. The original version uses various sources such as OECD Tax Database, IBFD (International Bureau of Fiscal Documentation), World Tax Database from the University of Michigan, KPMG and E&Y and covered mainly OECD countries. The data currently in the database comes from various sources, mainly from: • The Worldwide Corporate Tax Guide published by E&Y; years available: 2002-2017 • data for 2011 - 2017 comes mainly from the online IBFD Tax Research Platform where they provide very detailed Country Surveys • G20 countries data has been updated to be consistent with IBFD "Global corporate tax handbook" (years 2007 - 2010) and "European tax handbook" (years 1990 - 2010) • ZEW Intermediate Report 2011, “Effective Tax levels using Devereux/Griffith methodology” • Deloitte Tax Highlights and International Tax and Business Guide; years available: 2009, 2010 • KPMG Tax Rate Survey; years available: 1998 - 2009 • PKF Worldwide Tax Guide; years available: 2007 - 2009

The USA: 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 the USA from to is 37 percent. The minimum value, 27 percent, was reached in 2018 while the maximum of 40 percent was recorded in 2006.

San Marino Total Tax Rate: % of Profit data was reported at 35.400 % in 2017. This stayed constant from the previous number of 35.400 % for 2016. San Marino Total Tax Rate: % of Profit data is updated yearly, averaging 40.100 % from Dec 2012 (Median) to 2017, with 6 observations. The data reached an all-time high of 40.500 % in 2015 and a record low of 35.400 % in 2017. San Marino 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 San Marino – Table SM.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.

Croatia: 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 Croatia from to is 20 percent. The minimum value, 18 percent, was reached in 2018 while the maximum of 20 percent was recorded in 2006.

Tax Avoidance Services Market Outlook

The global tax avoidance services market size was estimated at USD 8.5 billion in 2023 and is projected to grow to USD 15.3 billion by 2032, registering a compound annual growth rate (CAGR) of 6.5% during the forecast period. The primary growth factor driving this market is the increasing complexity of tax regulations and the need for businesses and individuals to minimize tax liabilities legally. As governments around the world continue to tighten tax laws and increase scrutiny, the demand for expert tax avoidance services is on the rise.

One significant growth factor in the tax avoidance services market is the rapid globalization of businesses. Companies operating in multiple countries face complex tax environments that require sophisticated strategies to ensure compliance while minimizing tax burdens. This has led to a surge in demand for tax advisory firms that specialize in international tax planning and cross-border tax avoidance strategies. Furthermore, the increasing number of high-net-worth individuals looking to manage their wealth efficiently is fueling the demand for personal tax avoidance services.

Another driving factor is the advancement in technology, which has enabled more sophisticated and efficient tax planning solutions. The integration of artificial intelligence (AI) and big data analytics in tax planning allows service providers to offer more precise and tailored strategies to their clients. These technological advancements help in identifying tax-saving opportunities more effectively and ensure compliance with continually changing tax laws, thus attracting more clients to utilize these services.

Additionally, the increasing awareness among businesses and individuals about the benefits of tax planning is propelling the market growth. Companies and individuals are becoming more proactive in seeking professional advice to navigate the intricate tax landscape. The shift in attitude towards tax planning—from being seen merely as a compliance requirement to being recognized as a strategic financial decision—has significantly boosted the market for tax avoidance services.

Regionally, North America holds a major share of the tax avoidance services market, followed by Europe and Asia Pacific. The stringent tax regulations in the United States and Canada, combined with a complex tax code, drive the high demand for tax avoidance services in North America. Europe follows closely due to its diverse and stringent tax laws across various countries. The Asia Pacific region is expected to witness the highest growth rate, driven by rapid economic development and increasing awareness about tax planning benefits among businesses and individuals in emerging economies like China and India.

Service Type Analysis

The tax avoidance services market is segmented into corporate tax avoidance, personal tax avoidance, offshore tax avoidance, and others. Corporate tax avoidance services hold the largest share of the market due to the complex nature of corporate tax laws and the significant financial benefits that companies can achieve through effective tax planning. Large corporations with substantial revenue streams and multinational operations particularly benefit from these services, as they need to navigate various tax jurisdictions and take advantage of different tax incentives and deductions available globally.

Personal tax avoidance services are also a significant segment within the market. High-net-worth individuals and small business owners seek professional tax services to minimize their tax liabilities legally. These services include tax-efficient investment strategies, estate planning, and the use of tax-advantaged accounts. The demand for personal tax avoidance services is expected to continue growing as more individuals become aware of the potential savings and legal compliance offered by professional tax planning.

Offshore tax avoidance services cater to businesses and individuals looking to protect their income and assets from high domestic tax rates by utilizing offshore jurisdictions with favorable tax laws. These services have been under increasing scrutiny from governments worldwide, leading to more stringent regulations and reporting requirements. Despite regulatory challenges, the demand for offshore tax avoidance services remains strong, driven by the potential for significant tax savings and asset protection benefits.

The "others" segment includes various niche tax avoidance services that cater to specific needs, s

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 .

The Ivory Coast: 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 the Ivory Coast from to is 25 percent. The minimum value, 25 percent, was reached in 2017 while the maximum of 25 percent was recorded in 2017.

Cuba: 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 Cuba from to is percent. The minimum value, percent, was reached in while the maximum of percent was recorded in .

Iran: 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 Iran from to is percent. The minimum value, percent, was reached in while the maximum of percent was recorded in .

El Salvador: 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 El Salvador from to is 30 percent. The minimum value, 30 percent, was reached in 2012 while the maximum of 30 percent was recorded in 2012.

CL: Total Tax Rate: % of Profit data was reported at 34.000 % in 2019. This stayed constant from the previous number of 34.000 % for 2018. CL: Total Tax Rate: % of Profit data is updated yearly, averaging 27.700 % from Dec 2005 (Median) to 2019, with 15 observations. The data reached an all-time high of 34.000 % in 2019 and a record low of 24.500 % in 2011. CL: 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 Chile – Table CL.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.