Statizoid

Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate by country

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...

Countries reporting
138
Highest
36.13 Percentage of taxable income
France
Lowest
0 Percentage of taxable income
Jersey
Median
25 Percentage of taxable income
Years covered
27
2000–2026
Data points
3,929

What the numbers show

Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate is currently reported for 138 countries. The highest value is 36.13 Percentage of taxable income in France; the lowest is 0 Percentage of taxable income in Jersey.

The median across all reporting countries is 25 Percentage of taxable income, and the mean is 22.09 Percentage of taxable income.

Over the past decade 21 countries rose and 41 fell. The largest increase was in Uzbekistan (up 100.0%), and the largest decrease in Barbados (down 64.0%).

Corporate income tax (CIT) - statutory and targeted small business: full country ranking

#Country LatestYear 10-year changeTrend
1 France 36.13 Percentage of taxable income 2026 up 4.9% falling
1 Democratic Republic of the Congo 30 Percentage of taxable income 2026 down 14.3% falling
2 Argentina 35 Percentage of taxable income 2026 unchanged flat
2 Colombia 35 Percentage of taxable income 2025 down 10.3% flat
2 Morocco 35 Percentage of taxable income 2026 up 12.9% falling
2 Malta 35 Percentage of taxable income 2026 unchanged flat
2 Netherlands 25.8 Percentage of taxable income 2026 up 3.2% falling
2 Mauritania 25 Percentage of taxable income 2026 unchanged rising
2 Eswatini 25 Percentage of taxable income 2026 down 9.1% falling
2 Fiji 25 Percentage of taxable income 2026 up 25.0% falling
3 Türkiye 25 Percentage of taxable income 2025 up 25.0% falling
4 Estonia 22 Percentage of taxable income 2026 up 10.0% falling
4 Slovenia 22 Percentage of taxable income 2026 up 29.4% falling
6 Brazil 34 Percentage of taxable income 2026 unchanged flat
6 Cabo Verde 20.4 Percentage of taxable income 2026 down 20.0% falling
6 Viet Nam 20 Percentage of taxable income 2026 down 9.1% falling
6 Latvia 20 Percentage of taxable income 2026 up 33.3% flat
7 Cameroon 33 Percentage of taxable income 2026 unchanged falling
7 Croatia 18 Percentage of taxable income 2026 down 10.0% falling
8 Namibia 32 Percentage of taxable income 2026 unchanged falling
8 Poland 19 Percentage of taxable income 2026 unchanged falling
8 Moldova 12 Percentage of taxable income 2026 unchanged volatile
9 Germany 30.13 Percentage of taxable income 2026 up 1.1% falling
9 Lithuania 17 Percentage of taxable income 2026 up 13.3% falling
10 Australia 30 Percentage of taxable income 2026 unchanged flat
10 Benin 30 Percentage of taxable income 2026 unchanged volatile
10 Costa Rica 30 Percentage of taxable income 2026 unchanged flat
10 Gabon 30 Percentage of taxable income 2026 unchanged falling
10 Haiti 30 Percentage of taxable income 2026 unchanged volatile
10 Kenya 30 Percentage of taxable income 2026 unchanged flat
10 Saint Lucia 30 Percentage of taxable income 2026 unchanged flat
10 Sri Lanka 30 Percentage of taxable income 2026 up 7.1% falling
10 Mexico 30 Percentage of taxable income 2026 unchanged falling
10 Nigeria 30 Percentage of taxable income 2026 unchanged flat
10 Papua New Guinea 30 Percentage of taxable income 2026 unchanged rising
10 Senegal 30 Percentage of taxable income 2026 unchanged falling
10 Trinidad and Tobago 30 Percentage of taxable income 2026 up 20.0% falling
10 Zambia 30 Percentage of taxable income 2026 down 14.3% falling
10 Montserrat 30 Percentage of taxable income 2026 unchanged flat
25 Japan 29.74 Percentage of taxable income 2026 down 0.8% falling
26 Peru 29.5 Percentage of taxable income 2026 up 5.4% flat
26 Portugal 29.5 Percentage of taxable income 2026 unchanged flat
28 Pakistan 29 Percentage of taxable income 2026 down 9.4% falling
29 Congo 28 Percentage of taxable income 2026 down 6.7% falling
29 Grenada 28 Percentage of taxable income 2026 down 6.7% falling
29 New Zealand 28 Percentage of taxable income 2026 unchanged falling
29 Saint Vincent and the Grenadines 28 Percentage of taxable income 2026 down 13.8% falling
33 Italy 27.81 Percentage of taxable income 2026 down 11.1% falling
34 Burkina Faso 27.5 Percentage of taxable income 2026 unchanged falling
35 Chile 27 Percentage of taxable income 2026 up 12.5% rising
35 Dominican Republic 27 Percentage of taxable income 2026 unchanged rising
35 Togo 27 Percentage of taxable income 2026 down 6.9% volatile
35 Samoa 27 Percentage of taxable income 2026 unchanged falling
35 South Africa 27 Percentage of taxable income 2026 down 3.6% falling
40 Greenland 26.5 Percentage of taxable income 2026 down 16.7% falling
41 Canada 26 Percentage of taxable income 2026 down 2.6% falling
42 United States of America 25.53 Percentage of taxable income 2026 down 34.4% falling
43 India 25.17 Percentage of taxable income 2026 down 47.5% falling
44 Angola 25 Percentage of taxable income 2026 down 16.7% falling
44 Antigua and Barbuda 25 Percentage of taxable income 2026 unchanged volatile
44 Belgium 25 Percentage of taxable income 2026 down 26.4% falling
44 China 25 Percentage of taxable income 2026 unchanged falling
44 Djibouti 25 Percentage of taxable income 2026 unchanged flat
44 Dominica 25 Percentage of taxable income 2026 unchanged falling
44 Spain 25 Percentage of taxable income 2026 unchanged falling
44 United Kingdom of Great Britain and Northern Ireland 25 Percentage of taxable income 2026 up 25.0% falling
44 Guatemala 25 Percentage of taxable income 2026 unchanged falling
44 Honduras 25 Percentage of taxable income 2026 down 16.7% rising
44 Jamaica 25 Percentage of taxable income 2026 unchanged falling
44 Saint Kitts and Nevis 25 Percentage of taxable income 2026 down 24.2% volatile
44 Liberia 25 Percentage of taxable income 2026 unchanged falling
44 Monaco 25 Percentage of taxable income 2026 down 25.0% falling
44 Mongolia 25 Percentage of taxable income 2026 unchanged falling
44 Panama 25 Percentage of taxable income 2026 unchanged falling
44 Philippines 25 Percentage of taxable income 2026 down 16.7% falling
44 Sierra Leone 25 Percentage of taxable income 2026 down 16.7% falling
44 Seychelles 25 Percentage of taxable income 2026 down 16.7% falling
44 Uruguay 25 Percentage of taxable income 2026 unchanged falling
44 Côte d’Ivoire 25 Percentage of taxable income 2026 unchanged falling
65 Malaysia 24 Percentage of taxable income 2026 unchanged falling
66 Luxembourg 23.87 Percentage of taxable income 2026 down 18.3% falling
67 Austria 23 Percentage of taxable income 2026 down 8.0% falling
67 Israel 23 Percentage of taxable income 2025 down 13.2% falling
69 Egypt 22.5 Percentage of taxable income 2026 unchanged falling
70 Aruba 22 Percentage of taxable income 2026 down 12.0% falling
70 Botswana 22 Percentage of taxable income 2026 unchanged falling
70 Denmark 22 Percentage of taxable income 2026 unchanged falling
70 Greece 22 Percentage of taxable income 2026 down 24.1% falling
70 Indonesia 22 Percentage of taxable income 2026 down 12.0% falling
70 Norway 22 Percentage of taxable income 2026 down 12.0% falling
76 Czechia 21 Percentage of taxable income 2026 up 10.5% falling
77 Sweden 20.6 Percentage of taxable income 2026 down 6.4% falling
78 Azerbaijan 20 Percentage of taxable income 2026 unchanged falling
78 Finland 20 Percentage of taxable income 2026 unchanged falling
78 Iceland 20 Percentage of taxable income 2026 unchanged falling
78 Jordan 20 Percentage of taxable income 2026 unchanged falling
78 Kazakhstan 20 Percentage of taxable income 2026 unchanged falling
78 Saudi Arabia 20 Percentage of taxable income 2026 unchanged falling
78 Thailand 20 Percentage of taxable income 2026 unchanged falling
78 Tunisia 20 Percentage of taxable income 2026 down 20.0% falling
78 Cook Islands 20 Percentage of taxable income 2026 — volatile
87 Switzerland 19.47 Percentage of taxable income 2026 down 7.9% falling
88 Brunei Darussalam 18.5 Percentage of taxable income 2026 unchanged falling
89 Armenia 18 Percentage of taxable income 2026 down 10.0% falling
89 Faroe Islands 18 Percentage of taxable income 2026 unchanged falling
89 San Marino 18 Percentage of taxable income 2026 up 5.9% falling
89 Ukraine 18 Percentage of taxable income 2026 unchanged falling
93 Singapore 17 Percentage of taxable income 2026 unchanged falling
94 Hong Kong, China 16.5 Percentage of taxable income 2026 unchanged flat
95 Romania 16 Percentage of taxable income 2026 unchanged falling
96 Albania 15 Percentage of taxable income 2026 unchanged falling
96 Georgia 15 Percentage of taxable income 2026 unchanged falling
96 Gibraltar 15 Percentage of taxable income 2026 up 50.0% volatile
96 Kuwait 15 Percentage of taxable income 2026 unchanged flat
96 Maldives 15 Percentage of taxable income 2026 unchanged volatile
96 Montenegro 15 Percentage of taxable income 2026 up 66.7% falling
96 Mauritius 15 Percentage of taxable income 2026 unchanged falling
96 Oman 15 Percentage of taxable income 2026 up 25.0% rising
96 Serbia 15 Percentage of taxable income 2026 unchanged rising
96 Uzbekistan 15 Percentage of taxable income 2026 up 100.0% volatile
96 Curaçao 15 Percentage of taxable income 2026 down 31.8% falling
107 Ireland 12.5 Percentage of taxable income 2026 unchanged falling
107 Liechtenstein 12.5 Percentage of taxable income 2026 unchanged falling
109 Macau, China 12 Percentage of taxable income 2026 unchanged falling
110 Andorra 10 Percentage of taxable income 2026 unchanged volatile
110 Bulgaria 10 Percentage of taxable income 2026 unchanged falling
110 Bosnia and Herzegovina 10 Percentage of taxable income 2026 unchanged volatile
110 North Macedonia 10 Percentage of taxable income 2026 unchanged falling
110 Paraguay 10 Percentage of taxable income 2026 unchanged volatile
110 Qatar 10 Percentage of taxable income 2026 unchanged flat
116 United Arab Emirates 9 Percentage of taxable income 2026 — volatile
116 Barbados 9 Percentage of taxable income 2026 down 64.0% falling
116 Hungary 9 Percentage of taxable income 2026 down 52.6% falling
119 Belize 0 Percentage of taxable income 2026 — volatile
119 Isle of Man 0 Percentage of taxable income 2026 — volatile
119 British Virgin Islands 0 Percentage of taxable income 2026 — volatile
119 Guernsey 0 Percentage of taxable income 2026 — volatile
119 Jersey 0 Percentage of taxable income 2026 — volatile

Regions and income groups

Aggregates are excluded from the country ranking above so that a region can never outrank a country.

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Corporate income tax (CIT) - statutory and targeted small business by country. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 14 September 2026, from https://economy.statizoid.com/stat/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/

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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.