Effective tax rates - Corporate tax statistics — Effective average tax rate by country
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...
Countries reporting
95
Highest
93.61 Percentage of taxable income
Cameroon
Lowest
-16.97 Percentage of taxable income
Mauritius
Median
24.29 Percentage of taxable income
Years covered
9
2017–2025
Data points
945
What the numbers show
Effective tax rates - Corporate tax statistics — Effective average tax rate is currently reported for 95 countries. The highest value is 93.61 Percentage of taxable income in Cameroon; the lowest is -16.97 Percentage of taxable income in Mauritius.
The median across all reporting countries is 24.29 Percentage of taxable income, and the mean is 25.48 Percentage of taxable income.
The gap between the highest and lowest reporting country is a factor of about 6.
Over the past decade 56 countries rose and 39 fell. The largest increase was in Denmark (up 55.0%), and the largest decrease in Mauritius (down 229.3%).
Effective tax rates - Corporate tax statistics — Effective average: full country ranking
| # | Country | Latest | Year | 10-year change | Trend |
|---|---|---|---|---|---|
| 1 | Cameroon | 93.61 Percentage of taxable income | 2025 | up 0.1% | flat |
| 1 | Democratic Republic of the Congo | 30.21 Percentage of taxable income | 2025 | up 23.2% | rising |
| 2 | Zambia | 80.14 Percentage of taxable income | 2025 | down 14.4% | falling |
| 2 | Viet Nam | 15.57 Percentage of taxable income | 2025 | down 3.1% | flat |
| 3 | Botswana | 61.42 Percentage of taxable income | 2025 | down 2.0% | flat |
| 3 | Türkiye | 9.35 Percentage of taxable income | 2025 | up 1.1% | falling |
| 4 | Namibia | 58.81 Percentage of taxable income | 2025 | down 7.0% | falling |
| 5 | Bolivia | 48.22 Percentage of taxable income | 2025 | up 7.1% | rising |
| 6 | Papua New Guinea | 44.83 Percentage of taxable income | 2025 | down 7.7% | falling |
| 7 | Peru | 43.48 Percentage of taxable income | 2025 | down 1.0% | flat |
| 8 | Nigeria | 40.56 Percentage of taxable income | 2025 | up 42.7% | rising |
| 9 | Brazil | 39.98 Percentage of taxable income | 2025 | down 1.5% | flat |
| 10 | Azerbaijan | 36.53 Percentage of taxable income | 2025 | up 0.9% | flat |
| 11 | Jamaica | 35.9 Percentage of taxable income | 2025 | up 2.2% | rising |
| 12 | Senegal | 34.76 Percentage of taxable income | 2025 | up 1.3% | rising |
| 13 | Liberia | 34.11 Percentage of taxable income | 2025 | down 1.5% | flat |
| 14 | Angola | 34.06 Percentage of taxable income | 2025 | down 12.9% | falling |
| 15 | Australia | 33.5 Percentage of taxable income | 2025 | up 8.3% | rising |
| 16 | Japan | 31.57 Percentage of taxable income | 2025 | up 5.1% | flat |
| 17 | El Salvador | 30.21 Percentage of taxable income | 2025 | up 15.0% | rising |
| 18 | Malaysia | 29.92 Percentage of taxable income | 2025 | down 0.5% | flat |
| 19 | Kenya | 29.7 Percentage of taxable income | 2025 | down 13.6% | falling |
| 20 | Mexico | 29.11 Percentage of taxable income | 2025 | down 38.9% | falling |
| 21 | Benin | 29.09 Percentage of taxable income | 2025 | up 6.7% | rising |
| 22 | Colombia | 28.9 Percentage of taxable income | 2025 | down 17.5% | falling |
| 23 | Eswatini | 28.8 Percentage of taxable income | 2025 | down 5.0% | falling |
| 24 | Belgium | 28.72 Percentage of taxable income | 2025 | down 16.5% | falling |
| 25 | Uruguay | 28.37 Percentage of taxable income | 2025 | down 2.9% | falling |
| 26 | Portugal | 28.28 Percentage of taxable income | 2025 | up 35.0% | rising |
| 27 | Indonesia | 28.18 Percentage of taxable income | 2025 | down 17.8% | falling |
| 28 | India | 28.05 Percentage of taxable income | 2025 | down 47.4% | falling |
| 29 | Dominican Republic | 27.82 Percentage of taxable income | 2025 | down 5.6% | falling |
| 30 | Antigua and Barbuda | 27.48 Percentage of taxable income | 2025 | up 18.2% | rising |
| 31 | Finland | 27.2 Percentage of taxable income | 2025 | up 9.4% | rising |
| 32 | Czechia | 27.11 Percentage of taxable income | 2025 | up 34.4% | rising |
| 33 | Italy | 27.09 Percentage of taxable income | 2025 | up 44.4% | volatile |
| 34 | Guatemala | 26.95 Percentage of taxable income | 2025 | up 3.8% | flat |
| 35 | Armenia | 26.94 Percentage of taxable income | 2025 | down 7.3% | falling |
| 36 | Austria | 26.61 Percentage of taxable income | 2025 | up 3.5% | rising |
| 37 | Malta | 26.5 Percentage of taxable income | 2025 | down 19.2% | falling |
| 38 | Nicaragua | 26.4 Percentage of taxable income | 2025 | up 22.7% | rising |
| 39 | Denmark | 25.96 Percentage of taxable income | 2025 | up 55.0% | rising |
| 40 | New Zealand | 25.5 Percentage of taxable income | 2025 | up 10.0% | rising |
| 41 | Norway | 25.15 Percentage of taxable income | 2025 | down 2.8% | flat |
| 42 | Montserrat | 24.99 Percentage of taxable income | 2025 | up 0.9% | flat |
| 43 | Spain | 24.87 Percentage of taxable income | 2025 | up 18.5% | rising |
| 44 | Greece | 24.48 Percentage of taxable income | 2025 | down 6.1% | falling |
| 45 | Germany | 24.39 Percentage of taxable income | 2025 | down 9.5% | falling |
| 46 | Honduras | 24.35 Percentage of taxable income | 2025 | up 28.3% | rising |
| 47 | Iceland | 24.29 Percentage of taxable income | 2025 | up 20.5% | rising |
| 48 | Costa Rica | 24.22 Percentage of taxable income | 2025 | down 70.7% | volatile |
| 49 | Curaçao | 23.89 Percentage of taxable income | 2025 | up 10.8% | rising |
| 50 | Luxembourg | 23.79 Percentage of taxable income | 2025 | down 1.7% | flat |
| 51 | Sweden | 23.76 Percentage of taxable income | 2025 | up 7.7% | rising |
| 52 | Argentina | 23.73 Percentage of taxable income | 2025 | down 29.0% | flat |
| 53 | Ecuador | 23.48 Percentage of taxable income | 2025 | up 9.9% | flat |
| 54 | France | 23.4 Percentage of taxable income | 2025 | down 19.8% | falling |
| 55 | Canada | 23.39 Percentage of taxable income | 2025 | up 6.1% | rising |
| 56 | Netherlands | 23.31 Percentage of taxable income | 2025 | down 1.9% | flat |
| 57 | South Africa | 23.05 Percentage of taxable income | 2025 | down 10.8% | falling |
| 58 | Seychelles | 22.22 Percentage of taxable income | 2025 | down 16.6% | falling |
| 59 | Egypt | 22.1 Percentage of taxable income | 2025 | up 5.3% | flat |
| 60 | Saudi Arabia | 21.98 Percentage of taxable income | 2025 | up 1.4% | flat |
| 61 | Israel | 21.71 Percentage of taxable income | 2025 | up 9.6% | rising |
| 62 | Estonia | 21.58 Percentage of taxable income | 2025 | up 52.3% | rising |
| 63 | United Kingdom | 21.52 Percentage of taxable income | 2025 | up 49.2% | rising |
| 64 | Slovenia | 21.04 Percentage of taxable income | 2025 | up 45.0% | rising |
| 65 | Ukraine | 20.64 Percentage of taxable income | 2025 | up 9.5% | flat |
| 66 | Panama | 20.25 Percentage of taxable income | 2025 | down 3.5% | flat |
| 67 | Tunisia | 20.11 Percentage of taxable income | 2025 | down 10.1% | falling |
| 68 | Latvia | 19.09 Percentage of taxable income | 2025 | up 34.9% | rising |
| 69 | Switzerland | 19 Percentage of taxable income | 2025 | up 0.0% | flat |
| 70 | Lithuania | 18.38 Percentage of taxable income | 2025 | up 40.0% | rising |
| 71 | Thailand | 18.11 Percentage of taxable income | 2025 | up 7.9% | rising |
| 72 | Croatia | 18.04 Percentage of taxable income | 2025 | up 37.8% | rising |
| 73 | United States | 18.04 Percentage of taxable income | 2025 | down 41.1% | falling |
| 74 | Chile | 17.95 Percentage of taxable income | 2025 | up 24.6% | rising |
| 75 | Albania | 17.78 Percentage of taxable income | 2025 | up 6.3% | rising |
| 76 | Serbia | 16.18 Percentage of taxable income | 2025 | up 28.4% | rising |
| 77 | Ireland | 16.03 Percentage of taxable income | 2025 | up 13.3% | rising |
| 78 | Poland | 15.2 Percentage of taxable income | 2025 | up 10.2% | rising |
| 79 | Hungary | 15.04 Percentage of taxable income | 2025 | up 20.1% | rising |
| 80 | Singapore | 13.97 Percentage of taxable income | 2025 | up 17.1% | rising |
| 81 | Romania | 13.06 Percentage of taxable income | 2025 | down 2.4% | flat |
| 82 | North Macedonia | 11.47 Percentage of taxable income | 2025 | up 19.5% | rising |
| 83 | Paraguay | 11.45 Percentage of taxable income | 2025 | up 38.9% | rising |
| 84 | Andorra | 11.21 Percentage of taxable income | 2025 | up 15.5% | rising |
| 85 | Cyprus | 11.19 Percentage of taxable income | 2025 | up 33.5% | rising |
| 86 | Bulgaria | 10.4 Percentage of taxable income | 2025 | up 40.5% | rising |
| 87 | Bosnia and Herzegovina | 10.33 Percentage of taxable income | 2025 | up 35.9% | rising |
| 88 | Liechtenstein | 9.98 Percentage of taxable income | 2025 | up 9.7% | rising |
| 89 | Macao | 9.75 Percentage of taxable income | 2025 | down 16.7% | falling |
| 90 | Hong Kong | 9.75 Percentage of taxable income | 2025 | down 16.4% | falling |
| 91 | Qatar | 8.98 Percentage of taxable income | 2025 | down 2.2% | flat |
| 99 | Mauritius | -16.97 Percentage of taxable income | 2025 | down 229.3% | volatile |
Regions and income groups
Aggregates are excluded from the country ranking above so that a region can never outrank a country.
- Korea 28.52 Percentage of taxable income
- Slovak Republic 25.69 Percentage of taxable income
- China (People's Republic of) 21.15 Percentage of taxable income
About this data
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.