Effective tax rates - Corporate tax statistics — Effective marginal 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
93
Highest
364.49 Percentage of taxable income
Cameroon
Lowest
-208.12 Percentage of taxable income
Mauritius
Median
30.72 Percentage of taxable income
Years covered
9
2017–2025
Data points
936
What the numbers show
Effective tax rates - Corporate tax statistics — Effective marginal tax rate is currently reported for 93 countries. The highest value is 364.49 Percentage of taxable income in Cameroon; the lowest is -208.12 Percentage of taxable income in Mauritius.
The median across all reporting countries is 30.72 Percentage of taxable income, and the mean is 39.72 Percentage of taxable income.
The gap between the highest and lowest reporting country is a factor of about 2.
Over the past decade 56 countries rose and 35 fell. The largest increase was in Denmark (up 2,047.0%), and the largest decrease in Mauritius (down 1,968.9%).
Effective tax rates - Corporate tax statistics — Effective marginal: full country ranking
| # | Country | Latest | Year | 10-year change | Trend |
|---|---|---|---|---|---|
| 1 | Cameroon | 364.49 Percentage of taxable income | 2025 | up 43.6% | rising |
| 1 | Democratic Republic of the Congo | 43.54 Percentage of taxable income | 2025 | up 26.4% | rising |
| 2 | Zambia | 204.38 Percentage of taxable income | 2025 | down 2.3% | flat |
| 2 | Viet Nam | 10.24 Percentage of taxable income | 2025 | down 5.6% | flat |
| 3 | Botswana | 173.38 Percentage of taxable income | 2025 | down 15.4% | falling |
| 3 | Türkiye | -59.05 Percentage of taxable income | 2025 | down 322.8% | volatile |
| 4 | Iceland | 144.03 Percentage of taxable income | 2025 | up 460.2% | volatile |
| 5 | Namibia | 141.19 Percentage of taxable income | 2025 | down 15.1% | falling |
| 6 | Bolivia, Plurinational State of | 134.47 Percentage of taxable income | 2025 | down 31.5% | falling |
| 7 | Papua New Guinea | 106.59 Percentage of taxable income | 2025 | up 6.8% | rising |
| 8 | Czechia | 99.95 Percentage of taxable income | 2025 | up 243.3% | volatile |
| 9 | Peru | 95.49 Percentage of taxable income | 2025 | up 40.8% | rising |
| 10 | Jamaica | 90.16 Percentage of taxable income | 2025 | up 33.8% | rising |
| 11 | Nigeria | 86.72 Percentage of taxable income | 2021 | — | rising |
| 12 | Brazil | 85.31 Percentage of taxable income | 2025 | down 11.3% | flat |
| 13 | Angola | 78.02 Percentage of taxable income | 2025 | down 43.4% | volatile |
| 14 | Finland | 71.74 Percentage of taxable income | 2025 | up 46.7% | rising |
| 15 | Austria | 71.66 Percentage of taxable income | 2025 | up 90.6% | rising |
| 16 | Belgium | 70.42 Percentage of taxable income | 2025 | up 30.4% | rising |
| 17 | Liberia | 66.4 Percentage of taxable income | 2025 | down 4.8% | falling |
| 18 | Australia | 65.83 Percentage of taxable income | 2025 | up 39.4% | rising |
| 19 | Azerbaijan | 63.92 Percentage of taxable income | 2025 | down 9.9% | falling |
| 20 | Senegal | 62.73 Percentage of taxable income | 2025 | up 16.3% | rising |
| 21 | Sweden | 61.04 Percentage of taxable income | 2025 | up 114.5% | rising |
| 22 | Malaysia | 58.19 Percentage of taxable income | 2025 | down 0.7% | flat |
| 23 | Japan | 56.83 Percentage of taxable income | 2025 | up 31.3% | rising |
| 24 | Denmark | 56.49 Percentage of taxable income | 2025 | up 2,047.0% | volatile |
| 25 | Norway | 48.82 Percentage of taxable income | 2025 | up 15.5% | rising |
| 26 | Hungary | 48.53 Percentage of taxable income | 2025 | up 195.5% | volatile |
| 27 | Saudi Arabia | 48.06 Percentage of taxable income | 2025 | up 0.1% | rising |
| 28 | Indonesia | 46.15 Percentage of taxable income | 2025 | down 32.0% | falling |
| 29 | India | 45.49 Percentage of taxable income | 2025 | down 62.6% | falling |
| 30 | Uruguay | 45.34 Percentage of taxable income | 2025 | up 2.9% | flat |
| 31 | Antigua and Barbuda | 45.16 Percentage of taxable income | 2025 | up 56.2% | rising |
| 32 | El Salvador | 43.88 Percentage of taxable income | 2025 | up 40.5% | rising |
| 33 | Greece | 43.53 Percentage of taxable income | 2025 | up 25.3% | rising |
| 34 | Armenia | 42.55 Percentage of taxable income | 2025 | up 3.6% | rising |
| 35 | Kenya | 42.07 Percentage of taxable income | 2025 | down 26.0% | falling |
| 36 | Eswatini | 42.02 Percentage of taxable income | 2025 | down 13.2% | falling |
| 37 | Mexico | 39.73 Percentage of taxable income | 2025 | down 64.6% | falling |
| 38 | Benin | 39.63 Percentage of taxable income | 2025 | up 16.3% | rising |
| 39 | Dominican Republic | 39.2 Percentage of taxable income | 2025 | down 6.1% | falling |
| 40 | Ireland | 38.77 Percentage of taxable income | 2025 | up 94.0% | rising |
| 41 | Guatemala | 38.38 Percentage of taxable income | 2025 | up 8.3% | rising |
| 42 | Curaçao | 35.14 Percentage of taxable income | 2025 | up 31.7% | rising |
| 43 | Italy | 33.8 Percentage of taxable income | 2025 | up 1,357.7% | volatile |
| 44 | Spain | 32.38 Percentage of taxable income | 2025 | up 81.2% | rising |
| 45 | Colombia | 30.93 Percentage of taxable income | 2025 | down 31.7% | falling |
| 46 | Luxembourg | 30.72 Percentage of taxable income | 2025 | up 45.0% | rising |
| 47 | Ukraine | 29.59 Percentage of taxable income | 2025 | up 24.1% | rising |
| 48 | Ecuador | 27.92 Percentage of taxable income | 2025 | up 8.2% | flat |
| 49 | Egypt | 27.82 Percentage of taxable income | 2025 | up 12.4% | falling |
| 50 | Serbia | 27.65 Percentage of taxable income | 2025 | up 134.7% | rising |
| 51 | Albania | 27.56 Percentage of taxable income | 2025 | up 19.2% | rising |
| 52 | Honduras | 27.22 Percentage of taxable income | 2025 | up 14.6% | rising |
| 53 | South Africa | 26.63 Percentage of taxable income | 2025 | down 14.4% | falling |
| 54 | Portugal | 26.05 Percentage of taxable income | 2025 | up 117.3% | rising |
| 55 | Costa Rica | 26.01 Percentage of taxable income | 2025 | down 84.1% | volatile |
| 56 | Tunisia | 25.5 Percentage of taxable income | 2025 | up 3.2% | falling |
| 57 | North Macedonia | 25.34 Percentage of taxable income | 2025 | up 148.9% | rising |
| 58 | Nicaragua | 24.78 Percentage of taxable income | 2025 | up 29.2% | rising |
| 59 | Seychelles | 24.77 Percentage of taxable income | 2025 | down 20.6% | falling |
| 60 | Montserrat | 24.46 Percentage of taxable income | 2025 | down 15.1% | falling |
| 61 | Israel | 23.21 Percentage of taxable income | 2025 | up 41.2% | rising |
| 62 | New Zealand | 23.14 Percentage of taxable income | 2025 | up 10.3% | rising |
| 63 | Croatia | 22.48 Percentage of taxable income | 2025 | up 214.1% | rising |
| 64 | Andorra | 21.19 Percentage of taxable income | 2025 | up 111.3% | rising |
| 65 | Switzerland | 20.76 Percentage of taxable income | 2025 | up 22.9% | rising |
| 66 | Bulgaria | 19.46 Percentage of taxable income | 2025 | up 470.4% | volatile |
| 67 | Slovenia | 19.34 Percentage of taxable income | 2025 | up 155.5% | rising |
| 68 | Panama | 19.3 Percentage of taxable income | 2025 | down 2.7% | flat |
| 69 | Canada | 18.03 Percentage of taxable income | 2025 | up 37.8% | rising |
| 70 | France | 17.76 Percentage of taxable income | 2025 | down 25.4% | falling |
| 71 | Paraguay | 17.05 Percentage of taxable income | 2025 | up 94.3% | rising |
| 72 | Lithuania | 17.02 Percentage of taxable income | 2021 | — | rising |
| 73 | Thailand | 16.18 Percentage of taxable income | 2025 | up 17.9% | rising |
| 74 | Bosnia and Herzegovina | 13.65 Percentage of taxable income | 2025 | up 155.8% | rising |
| 75 | Macau, China | 7.55 Percentage of taxable income | 2025 | down 37.2% | falling |
| 76 | Qatar | 7.46 Percentage of taxable income | 2025 | down 2.0% | flat |
| 77 | Cyprus | 6.67 Percentage of taxable income | 2025 | up 34.7% | rising |
| 78 | United Kingdom of Great Britain and Northern Ireland | 5.8 Percentage of taxable income | 2025 | up 131.8% | volatile |
| 79 | Singapore | 2.83 Percentage of taxable income | 2025 | up 40.7% | rising |
| 80 | Netherlands | 2.44 Percentage of taxable income | 2025 | down 90.9% | volatile |
| 81 | Liechtenstein | 0.426 Percentage of taxable income | 2025 | up 255.0% | volatile |
| 91 | Hong Kong, China | -7.53 Percentage of taxable income | 2025 | up 27.1% | rising |
| 92 | Malta | -9.31 Percentage of taxable income | 2025 | down 122.0% | volatile |
| 93 | Romania | -14.23 Percentage of taxable income | 2025 | down 266.3% | volatile |
| 94 | Poland | -15.75 Percentage of taxable income | 2025 | down 312.4% | volatile |
| 95 | United States of America | -19.61 Percentage of taxable income | 2025 | down 209.6% | volatile |
| 96 | Chile | -23.59 Percentage of taxable income | 2025 | down 73.6% | falling |
| 97 | Germany | -31.36 Percentage of taxable income | 2025 | down 226.2% | volatile |
| 98 | Argentina | -53.82 Percentage of taxable income | 2025 | down 210.0% | volatile |
| 99 | Mauritius | -208.12 Percentage of taxable income | 2025 | down 1,968.9% | volatile |
Regions and income groups
Aggregates are excluded from the country ranking above so that a region can never outrank a country.
- Slovak Republic 67.53 Percentage of taxable income
- Korea 47.6 Percentage of taxable income
- China (People's Republic of) 18.27 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.