--- page_version: 381ac072d5f60a62f58bc1070061935b content_date: 2026-09-29 entity_id: report:countries-ranked-by-corporate-tax-rate entity_type: report name: Countries ranked by corporate tax rate canonical_url: https://immigrationdb.com/reports/countries-ranked-by-corporate-tax-rate/ json_url: https://immigrationdb.com/data/reports/countries-ranked-by-corporate-tax-rate.json markdown_url: https://immigrationdb.com/data/reports/countries-ranked-by-corporate-tax-rate.md snapshot_id: approved-static-c6015be852c3d22b generated_at: 2026-09-29 last_verified: 2026-09-20 citation_schema: immigrationdb-citation-v1 citation_canonical_url: https://immigrationdb.com/reports/countries-ranked-by-corporate-tax-rate/ citation_title: Countries ranked by corporate tax rate citation_author: ImmigrationDB citation_publisher: ImmigrationDB citation_snapshot_id: approved-static-c6015be852c3d22b citation_version: "381ac072d5f60a62f58bc1070061935b" citation_retrieval_date: "2026-09-29" citation_build_date: "2026-09-29" citation_license_url: https://creativecommons.org/licenses/by/4.0/ license_url: https://immigrationdb.com/about/copyright/ --- # Countries ranked by corporate tax rate The headline statutory corporate income tax rate. It does not include local surcharges, reduced rates, exemptions, tax bases or incentives, so it is not the effective rate a particular company pays. - Canonical: /reports/countries-ranked-by-corporate-tax-rate/ - Last checked: 2026-09-20 ## Answers ### Switzerland 8.5% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Hungary 9.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### United Arab Emirates 9.0% - Source: https://tax.gov.ae/DataFolder/Files/Guides/CT/CT%20General%20Guide%20-%20EN%20-%2010%2009%202023.pdf - Checked: 2026-09-20 ### Bulgaria 10.0% - Source: https://www.nap.bg/ - Checked: 2026-06-13 ### Cyprus 12.5% - Source: https://www.mof.gov.cy/mof/TAX/taxdep.nsf/All/A668A48402C83231C225825000313D43 - Checked: 2026-08-03 ### Ireland 12.5% - Source: https://www.revenue.ie/en/companies-and-charities/corporation-tax-for-companies/corporation-tax-rates.aspx - Checked: 2026-01-01 ### Canada 15.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Germany 15.8% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Lithuania 16.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Romania 16.0% - Source: https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm - Checked: 2026-09-20 ### Luxembourg 17.1% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Croatia 18.0% - Source: https://investcroatia.gov.hr/en/tax-system/ - Checked: 2026-09-20 ### Poland 19.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Finland 20.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Iceland 20.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Latvia 20.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Saudi Arabia 20.0% - Source: https://zatca.gov.sa/en/HelpCenter/guidelines/Documents/Guideline%20for%20Regional%20Headquarters%20in%20KSA%20%282%29.pdf - Checked: 2026-09-20 ### Sweden 20.6% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Czechia 21.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### United States 21.0% - Source: https://www.irs.gov/irb/2018-18_IRB - Checked: 2026-07-15 ### Denmark 22.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Estonia 22.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Greece 22.0% - Source: https://www.aade.gr/sites/default/files/2025-07/Useful%20Tax%20Guide%20for%20Greeks%20abroad%20and%20Non-residents_enriched_9.7.2025.pdf - Checked: 2026-07-18 ### Norway 22.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Slovenia 22.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Austria 23.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Japan 23.2% - Source: https://www.nta.go.jp/taxes/shiraberu/taxanswer/hojin/5759.htm - Checked: 2026-07-15 ### Italy 24.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Slovakia 24.0% - Source: https://podpora.financnasprava.sk/929575-sadzba-dane - Checked: 2026-07-18 ### South Korea 24.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Belgium 25.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Spain 25.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### United Kingdom 25.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Netherlands 25.8% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### New Zealand 28.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Portugal 29.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### Australia 30.0% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ### France 36.1% - Source: https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile - Checked: 2026-08-03 ## Method Require all component metrics for the same country, keep their source records, calculate corporate_tax_rate_percent, then sort ascending. ## Sources OECD Centre for Tax Policy and Administration — https://sdmx.oecd.org/public/rest/data/OECD.CTP.TPS,DSD_TAX_CIT@DF_CIT,1.0/ARE+AUT+AUS+BEL+CAN+CHE+CZE+DEU+DNK+EST+ESP+FIN+FRA+HRV+HUN+ISL+ITA+KOR+LTU+LUX+LVA+NLD+NOR+NZL+POL+PRT+ROU+SAU+SWE+SVN+GBR.A.CIT.ST.PT_INC_TAX.S1311._Z._Z?startPeriod=2024&endPeriod=2026&format=csvfile Corporate Tax General Guide — https://tax.gov.ae/DataFolder/Files/Guides/CT/CT%20General%20Guide%20-%20EN%20-%2010%2009%202023.pdf НАП — Национална агенция за приходите — https://www.nap.bg/ Cyprus Tax Department — https://www.mof.gov.cy/mof/TAX/taxdep.nsf/All/A668A48402C83231C225825000313D43 Revenue — Corporation Tax rates — https://www.revenue.ie/en/companies-and-charities/corporation-tax-for-companies/corporation-tax-rates.aspx Romanian Fiscal Code — https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm Tax system — corporate profit tax — https://investcroatia.gov.hr/en/tax-system/ ZATCA — Guideline for Regional Headquarters in KSA — https://zatca.gov.sa/en/HelpCenter/guidelines/Documents/Guideline%20for%20Regional%20Headquarters%20in%20KSA%20%282%29.pdf IRS federal corporate income-tax rate under IRC section 11(b): 21%; no state or local corporate tax is substituted. — https://www.irs.gov/irb/2018-18_IRB GR official material for vat_standard_percent — https://www.aade.gr/sites/default/files/2025-07/Useful%20Tax%20Guide%20for%20Greeks%20abroad%20and%20Non-residents_enriched_9.7.2025.pdf NTA No.5759, as of 2025-04-01: national corporation-tax table, 23.20% for 上記以外の普通法人 (ordinary corporations other than the small-capital reduced-rate band), shown for business years beginning 2022-04-01 and 2025-04-01. — https://www.nta.go.jp/taxes/shiraberu/taxanswer/hojin/5759.htm SK official material for corporate_tax_rate_percent — https://podpora.financnasprava.sk/929575-sadzba-dane ## Cite This citation identifies the ImmigrationDB compilation/page. Underlying source publishers and datasets retain their own terms; inspect the Sources section and cite those records separately. ### APA ImmigrationDB. (2026, September 29). Countries ranked by corporate tax rate [ImmigrationDB compilation; version 381ac072d5f60a62f58bc1070061935b]. ImmigrationDB. https://immigrationdb.com/reports/countries-ranked-by-corporate-tax-rate/ Retrieved 2026-09-29. Compilation license: CC BY 4.0, https://creativecommons.org/licenses/by/4.0/ ### BibTeX ```bibtex @misc{immigrationdb_immigrationdb_countries-ranked-by-corporate-tax-rate_3c43d896fb84, author = {ImmigrationDB}, title = {Countries ranked by corporate tax rate}, publisher = {ImmigrationDB}, year = {2026}, date = {2026-09-29}, version = {381ac072d5f60a62f58bc1070061935b}, url = {https://immigrationdb.com/reports/countries-ranked-by-corporate-tax-rate/}, note = {Retrieved 2026-09-29. ImmigrationDB compilation. Compilation license: CC BY 4.0, https://creativecommons.org/licenses/by/4.0/}, } ``` ### Markdown [Countries ranked by corporate tax rate](https://immigrationdb.com/reports/countries-ranked-by-corporate-tax-rate/) — ImmigrationDB; ImmigrationDB; version 381ac072d5f60a62f58bc1070061935b; retrieved 2026-09-29; built 2026-09-29. - Citation schema: `immigrationdb-citation-v1` - Canonical URL: https://immigrationdb.com/reports/countries-ranked-by-corporate-tax-rate/ - Title: Countries ranked by corporate tax rate - Author: ImmigrationDB - Publisher: ImmigrationDB - Snapshot: `approved-static-c6015be852c3d22b` - Version: `381ac072d5f60a62f58bc1070061935b` - Retrieved: 2026-09-29 - Built: 2026-09-29 - Compilation license: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/) ## Boundary This is a standardized data comparison, not a personal budget or migration recommendation. Read the included and excluded components before using it.