Statutory corporate income tax rate in United States of America

United States of America: Statutory corporate income tax rate was 25.8% in 2018. ▼ Falling

Latest (2018)
25.8%
Change on year
down 33.6%
World rank
30th
of 93 countries
All-time high
39.3%
in 2000
All-time low
25.8%
in 2018
Years of data
19
2000–2018

Statutory corporate income tax rate in United States of America, 2000–2018

0102030402000200920182000: 39.3 %2001: 39.3 %2002: 39.3 %2003: 39.3 %2004: 39.3 %2005: 39.3 %2006: 39.3 %2007: 39.3 %2008: 39.3 %2009: 39.2 %2010: 39.2 %2011: 39.2 %2012: 39.1 %2013: 39 %2014: 39.1 %2015: 39 %2016: 38.9 %2017: 38.9 %2018: 25.8 %

Source: OECD (2019) – processed by Our World in Data. Measured in %.

Analysis

The most recent figure for statutory corporate income tax rate in United States of America is 25.8%, measured in 2018. That is the lowest value across all 19 years on record.

Compared with earlier readings it is down 33.6% on the previous year and down 34.2% over ten years.

Over the whole period, statutory corporate income tax rate in United States of America peaked at 39.3% in 2000 and was at its lowest, 25.8%, in 2018.

That places United States of America 30th out of 93 countries with data for 2018, putting it in the middle of the range.

The long-run direction has been consistently falling across the 19 years of available data.

Statutory corporate income tax rate in United States of America, year by year

Annual values for Statutory corporate income tax rate in United States of America, 2000 to 2018.
Year % Change
2000 39.3%
2001 39.3% -0.2%
2002 39.3% +0.1%
2003 39.3% +0.1%
2004 39.3% -0.0%
2005 39.3% -0.1%
2006 39.3% +0.0%
2007 39.3% -0.1%
2008 39.3% -0.1%
2009 39.2% -0.2%
2010 39.2% +0.1%
2011 39.2% -0.0%
2012 39.1% -0.2%
2013 39.0% -0.2%
2014 39.1% +0.1%
2015 39.0% -0.2%
2016 38.9% -0.2%
2017 38.9% -0.0%
2018 25.8% -33.6%

Averages by decade

DecadeAverage LowestHighest Years
2000s 39.3% 39.2% 39.3% 10
2010s 37.6% 25.8% 39.2% 9

Countries ranked near United States of America

  1. 27 Burkina Faso 27.5% compare
  2. 28 Canada 26.8% compare
  3. 29 Luxembourg 26.0% compare
  4. 31 Austria 25.0% compare
  5. 31 Barbados 25.0% compare
  6. 31 Chile 25.0% compare
  7. 31 China 25.0% compare
  8. 31 Côte d'Ivoire 25.0% compare
  9. 31 Indonesia 25.0% compare
  10. 31 Jamaica 25.0% compare
  11. 31 Liberia 25.0% compare
  12. 31 Netherlands 25.0% compare
  13. 31 Panama 25.0% compare
  14. 31 Spain 25.0% compare
  15. 31 Uruguay 25.0% compare

See the full ranking of 93 places →

More economy & growth data for United States of America

All data for United States of America →

Frequently asked questions

What is statutory corporate income tax rate in United States of America?
Statutory corporate income tax rate in United States of America was 25.8% in 2018, according to OECD (2019) – processed by Our World in Data.
What is the highest statutory corporate income tax rate recorded in United States of America?
The highest recorded value was 39.3% in 2000.
What is the lowest statutory corporate income tax rate recorded in United States of America?
The lowest recorded value was 25.8% in 2018.
How does United States of America rank for statutory corporate income tax rate?
United States of America ranks 30th out of 93 countries with data for 2018.
Is statutory corporate income tax rate rising or falling in United States of America?
Over the last ten years it is down 34.2%. The long-run trend across the full record is falling.
Where does this United States of America data come from?
The figures come from OECD (2019) – processed by Our World in Data, published as part of Statutory corporate income tax rate. Statizoid updates them automatically from the source API.

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Statutory corporate income tax rate in United States of America. Statizoid, drawing on OECD (2019) – processed by Our World in Data. Retrieved 04 September 2026, from https://economy.statizoid.com/stat/statutory-corporate-income-tax-rate/united-states/

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About this data

Indicator
Statutory corporate income tax rate
Unit
%
Source
OECD (2019) – processed by Our World in Data
Licence
CC BY 4.0 (Our World in Data)
Coverage
93 places, 1,767 data points, 2000–2018
Last refreshed

Estimates correspond to the combined rates for central and sub-central government levels (i.e. central government corporate tax rate, less deductions for sub-national taxes, plus sub-central corporate tax rate). Figures correspond to the standard rate that is not targeted at particular industries or income types. The top marginal rate is reported if the corporate tax system is progressive.