China vs Liberia: Corporate income tax (CIT) - statutory and targeted small business

China
25 Percentage of taxable income
in 2026
Liberia
25 Percentage of taxable income
in 2026
China rank
44th
Liberia rank
44th

Corporate income tax (CIT) - statutory and targeted small business over time

  • China
  • Liberia
010203040200020132026

How they compare

China currently reports 25 Percentage of taxable income against 25 Percentage of taxable income in Liberia, a difference of 0 Percentage of taxable income.

Across all 27 years both countries report, Liberia has been ahead every year.

China ranks 44th and Liberia ranks 44th of 128 countries.

Liberia has averaged higher in every one of the 3 decades both report.

Head to head by decade

Decade China Liberia Difference Ahead
2000s 31.4 Percentage of taxable income 35 Percentage of taxable income 3.6 Percentage of taxable income Liberia
2010s 25 Percentage of taxable income 26 Percentage of taxable income 1 Percentage of taxable income Liberia
2020s 25 Percentage of taxable income 25 Percentage of taxable income 0 Percentage of taxable income

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, China or Liberia?
China, at 25 Percentage of taxable income against 25 Percentage of taxable income in Liberia as of 2026.
What is the difference in corporate income tax (cit) - statutory and targeted small business between China and Liberia?
0 Percentage of taxable income, with China ahead.
How many years of comparable data are there for China and Liberia?
27 years are reported by both, from 2000 to 2026.
How do China and Liberia rank globally for corporate income tax (cit) - statutory and targeted small business?
China ranks 44th and Liberia ranks 44th of 128 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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China vs Liberia: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 17 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/china/liberia/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.