Effective tax rates - Corporate tax statistics — Effective marginal in United States of America
United States of America: Effective tax rates - Corporate tax statistics — Effective marginal was -19.61 Percentage of taxable income in 2025. ◆ Volatile
Effective tax rates - Corporate tax statistics — Effective marginal in United States of America, 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, effective tax rates - corporate tax statistics — effective marginal in United States of America stood at -19.61 Percentage of taxable income. That is the lowest value across all 9 years on record.
That represents a change of down 367.6% on the previous year and down 209.6% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective marginal in United States of America peaked at 17.89 Percentage of taxable income in 2017 and was at its lowest, -19.61 Percentage of taxable income, in 2025.
That places United States of America 95th out of 99 countries with data for 2025, putting it in the bottom quarter.
Effective tax rates - Corporate tax statistics — Effective marginal in United States of America, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 17.89 Percentage of taxable income | — |
| 2018 | -11.36 Percentage of taxable income | -163.5% |
| 2019 | -11.49 Percentage of taxable income | +1.1% |
| 2020 | -12.03 Percentage of taxable income | +4.7% |
| 2021 | -13.84 Percentage of taxable income | +15.0% |
| 2022 | -18.12 Percentage of taxable income | +30.9% |
| 2023 | -5.91 Percentage of taxable income | -67.4% |
| 2024 | 7.33 Percentage of taxable income | -224.0% |
| 2025 | -19.61 Percentage of taxable income | -367.6% |
United States of America compared with similar countries
- United States of America's -19.61 Percentage of taxable income is below the median for high income countries, which is 20.11 Percentage of taxable income. (54 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -1.65 Percentage of taxable income | -11.49 Percentage of taxable income | 17.89 Percentage of taxable income | 3 |
| 2020s | -10.36 Percentage of taxable income | -19.61 Percentage of taxable income | 7.33 Percentage of taxable income | 6 |
Countries ranked near United States of America
- 92 Malta -9.31 Percentage of taxable income compare
- 93 Romania -14.23 Percentage of taxable income compare
- 94 Poland -15.75 Percentage of taxable income compare
- 96 Chile -23.59 Percentage of taxable income compare
- 97 Germany -31.36 Percentage of taxable income compare
- 98 Argentina -53.82 Percentage of taxable income compare
More economy & growth data for United States of America
- 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 effective tax rates - corporate tax statistics — effective marginal in United States of America?
- Effective tax rates - corporate tax statistics — effective marginal in United States of America was -19.61 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates - corporate tax statistics — effective marginal recorded in United States of America?
- The highest recorded value was 17.89 Percentage of taxable income in 2017.
- What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in United States of America?
- The lowest recorded value was -19.61 Percentage of taxable income in 2025.
- How does United States of America rank for effective tax rates - corporate tax statistics — effective marginal?
- United States of America ranks 95th out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective marginal rising or falling in United States of America?
- Over the last ten years it is down 209.6%. The long-run trend across the full record is volatile.
- Where does this United States of America data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective marginal tax rate. Statizoid updates them automatically from the source API.
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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.