Guernsey vs Isle of Man: Corporate income tax (CIT) - statutory and targeted small business

Guernsey
0 Percentage of taxable income
in 2026
Isle of Man
0 Percentage of taxable income
in 2026
Guernsey rank
119th
Isle of Man rank
119th

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

  • Guernsey
  • Isle of Man
05101520200020132026

How they compare

Guernsey currently reports 0 Percentage of taxable income against 0 Percentage of taxable income in Isle of Man, a difference of 0 Percentage of taxable income.

The two have swapped places 2 times across 27 shared years of data; in 2000 it was Isle of Man ahead.

Guernsey ranks 119th and Isle of Man ranks 119th of 128 countries.

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

Head to head by decade

Decade Guernsey Isle of Man Difference Ahead
2000s 16 Percentage of taxable income 11 Percentage of taxable income 5 Percentage of taxable income Guernsey
2010s 0 Percentage of taxable income 0 Percentage of taxable income 0 Percentage of taxable income
2020s 0 Percentage of taxable income 0 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, Guernsey or Isle of Man?
Guernsey, at 0 Percentage of taxable income against 0 Percentage of taxable income in Isle of Man as of 2026.
What is the difference in corporate income tax (cit) - statutory and targeted small business between Guernsey and Isle of Man?
0 Percentage of taxable income, with Guernsey ahead.
How many years of comparable data are there for Guernsey and Isle of Man?
27 years are reported by both, from 2000 to 2026.
How do Guernsey and Isle of Man rank globally for corporate income tax (cit) - statutory and targeted small business?
Guernsey ranks 119th and Isle of Man ranks 119th 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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Guernsey vs Isle of Man: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 18 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/guernsey/isle-of-man/

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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.