Corporate income tax (CIT) - statutory and targeted small business in United States
United States: Corporate income tax (CIT) - statutory and targeted small business was 25.53 Percentage of taxable income in 2026. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in United States, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
United States recorded 25.53 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026. That is the lowest value across all 27 years on record.
That represents a change of down 0.2% on the previous year and down 34.4% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in United States peaked at 39.34 Percentage of taxable income in 2000 and was at its lowest, 25.53 Percentage of taxable income, in 2026.
United States ranks 42nd of 128 countries on this measure, in the middle of the range.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in United States, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 39.34 Percentage of taxable income | — |
| 2001 | 39.27 Percentage of taxable income | -0.2% |
| 2002 | 39.3 Percentage of taxable income | +0.1% |
| 2003 | 39.32 Percentage of taxable income | +0.1% |
| 2004 | 39.32 Percentage of taxable income | -0.0% |
| 2005 | 39.29 Percentage of taxable income | -0.1% |
| 2006 | 39.3 Percentage of taxable income | +0.0% |
| 2007 | 39.27 Percentage of taxable income | -0.1% |
| 2008 | 39.25 Percentage of taxable income | -0.0% |
| 2009 | 39.16 Percentage of taxable income | -0.2% |
| 2010 | 39.21 Percentage of taxable income | +0.1% |
| 2011 | 39.19 Percentage of taxable income | -0.0% |
| 2012 | 39.13 Percentage of taxable income | -0.1% |
| 2013 | 39.05 Percentage of taxable income | -0.2% |
| 2014 | 39.08 Percentage of taxable income | +0.1% |
| 2015 | 39 Percentage of taxable income | -0.2% |
| 2016 | 38.92 Percentage of taxable income | -0.2% |
| 2017 | 38.91 Percentage of taxable income | -0.0% |
| 2018 | 25.84 Percentage of taxable income | -33.6% |
| 2019 | 25.89 Percentage of taxable income | +0.2% |
| 2020 | 25.77 Percentage of taxable income | -0.5% |
| 2021 | 25.75 Percentage of taxable income | -0.0% |
| 2022 | 25.81 Percentage of taxable income | +0.2% |
| 2023 | 25.77 Percentage of taxable income | -0.2% |
| 2024 | 25.63 Percentage of taxable income | -0.5% |
| 2025 | 25.57 Percentage of taxable income | -0.2% |
| 2026 | 25.53 Percentage of taxable income | -0.2% |
United States compared with similar countries
- United States's 25.53 Percentage of taxable income is above the median for high income countries, which is 21.5 Percentage of taxable income, 1.2× the median. (60 countries reporting)
Biggest year-on-year movements
Years where Corporate income tax (CIT) - statutory and targeted small business in United States changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.
| Year | Change | From | To |
|---|---|---|---|
| 2018 | -33.6% | 38.91 Percentage of taxable income | 25.84 Percentage of taxable income |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 39.28 Percentage of taxable income | 39.16 Percentage of taxable income | 39.34 Percentage of taxable income | 10 |
| 2010s | 36.42 Percentage of taxable income | 25.84 Percentage of taxable income | 39.21 Percentage of taxable income | 10 |
| 2020s | 25.69 Percentage of taxable income | 25.53 Percentage of taxable income | 25.81 Percentage of taxable income | 7 |
Countries ranked near United States
- 40 Greenland 26.5 Percentage of taxable income compare
- 41 Canada 26 Percentage of taxable income compare
- 43 India 25.17 Percentage of taxable income compare
- 44 Spain 25 Percentage of taxable income compare
- 44 United Kingdom 25 Percentage of taxable income compare
- 44 Angola 25 Percentage of taxable income compare
- 44 Antigua and Barbuda 25 Percentage of taxable income compare
- 44 Dominica 25 Percentage of taxable income compare
- 44 Honduras 25 Percentage of taxable income compare
- 44 Mongolia 25 Percentage of taxable income compare
- 44 Panama 25 Percentage of taxable income compare
- 44 Philippines 25 Percentage of taxable income compare
- 44 Seychelles 25 Percentage of taxable income compare
- 44 Sierra Leone 25 Percentage of taxable income compare
- 44 Uruguay 25 Percentage of taxable income compare
- 44 Belgium 25 Percentage of taxable income compare
- 44 China 25 Percentage of taxable income compare
- 44 Côte d’Ivoire 25 Percentage of taxable income compare
- 44 Djibouti 25 Percentage of taxable income compare
- 44 Jamaica 25 Percentage of taxable income compare
- 44 Liberia 25 Percentage of taxable income compare
- 44 Monaco 25 Percentage of taxable income compare
- 44 Guatemala 25 Percentage of taxable income compare
- 44 Saint Kitts and Nevis 25 Percentage of taxable income compare
More economy & growth data for United States
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.63 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.12 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 422.23 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0137 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 1,235 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 400.52 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 34.83 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.013 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 1,172 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 52.24 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in United States?
- Corporate income tax (cit) - statutory and targeted small business in United States was 25.53 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in United States?
- The highest recorded value was 39.34 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in United States?
- The lowest recorded value was 25.53 Percentage of taxable income in 2026.
- How does United States rank for corporate income tax (cit) - statutory and targeted small business?
- United States ranks 42nd out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in United States?
- Over the last ten years it is down 34.4%. The long-run trend across the full record is falling.
- Where does this United States data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
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.