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Countries ranked by corporate tax rate

Switzerland ranks first in this current lowest-to-highest comparison at 8.5%.

JSON Markdown

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.

Items compared
38
Countries represented
38
Last checked
2026-09-20

Source-backed answers

Compare each answer with its unit and checked date; the complete source ledger is below.

Showing all 38 rows

Original rankCountryPublished valueSource and scope
1Switzerland8.5%2026-08-03
Source Scope: country · Period: 2025-12-31
2Hungary9.0%2026-08-03
Source Scope: country · Period: 2025-12-31
3United Arab Emirates9.0%2026-09-20
Source Scope: country · Period: 2025-01-01
4Bulgaria10.0%2026-06-13
Source Scope: country · Period: 2026-06-13
5Cyprus12.5%2026-08-03
Source Scope: country · Period: 2025-12-31
6Ireland12.5%2026-01-01
Source Scope: country · Period: 2026-01-01
7Canada15.0%2026-08-03
Source Scope: country · Period: 2025-12-31
8Germany15.8%2026-08-03
Source Scope: country · Period: 2025-12-31
9Lithuania16.0%2026-08-03
Source Scope: country · Period: 2025-12-31
10Romania16.0%2026-09-20
Source Scope: country · Period: 2025-01-01
11Luxembourg17.1%2026-08-03
Source Scope: country · Period: 2025-12-31
12Croatia18.0%2026-09-20
Source Scope: country · Period: 2025-01-01
13Poland19.0%2026-08-03
Source Scope: country · Period: 2025-12-31
14Finland20.0%2026-08-03
Source Scope: country · Period: 2025-12-31
15Iceland20.0%2026-08-03
Source Scope: country · Period: 2025-12-31
16Latvia20.0%2026-08-03
Source Scope: country · Period: 2025-12-31
17Saudi Arabia20.0%2026-09-20
Source Scope: country · Period: 2025-01-01
18Sweden20.6%2026-08-03
Source Scope: country · Period: 2025-12-31
19Czechia21.0%2026-08-03
Source Scope: country · Period: 2025-12-31
20United States21.0%2026-07-15
Source Scope: country · Period: 2026
21Denmark22.0%2026-08-03
Source Scope: country · Period: 2025-12-31
22Estonia22.0%2026-08-03
Source Scope: country · Period: 2025-12-31
23Greece22.0%2026-07-18
Source Scope: country · Period: 2025
24Norway22.0%2026-08-03
Source Scope: country · Period: 2025-12-31
25Slovenia22.0%2026-08-03
Source Scope: country · Period: 2025-12-31
26Austria23.0%2026-08-03
Source Scope: country · Period: 2025-12-31
27Japan23.2%2026-07-15
Source Scope: country · Period: 2025-04-01
28Italy24.0%2026-08-03
Source Scope: country · Period: 2025-12-31
29Slovakia24.0%2026-07-18
Source Scope: country · Period: 2025 tax year / 2025-2026 financial year
30South Korea24.0%2026-08-03
Source Scope: country · Period: 2025-12-31
31Belgium25.0%2026-08-03
Source Scope: country · Period: 2025-12-31
32Spain25.0%2026-08-03
Source Scope: country · Period: 2025-12-31
33United Kingdom25.0%2026-08-03
Source Scope: country · Period: 2025-12-31
34Netherlands25.8%2026-08-03
Source Scope: country · Period: 2025-12-31
35New Zealand28.0%2026-08-03
Source Scope: country · Period: 2025-12-31
36Portugal29.0%2026-08-03
Source Scope: country · Period: 2025-12-31
37Australia30.0%2026-08-03
Source Scope: country · Period: 2025-12-31
38France36.1%2026-08-03
Source Scope: country · Period: 2025-12-31

What the numbers say

  • Switzerland leads at 8.5 %.
  • France sits at the other end with 36.13 %.
  • The middle of this ranking is 21 %, across 38 places that publish the metric.
  • The spread between first and last is 27.63 %.

Quick answer

What does Countries ranked by corporate tax rate show?

Switzerland ranks first in this current lowest-to-highest comparison at 8.5%.

How this list is built

Require all component metrics for the same country, keep their source records, calculate corporate_tax_rate_percent, then sort ascending.

  • The report states exactly which components are included.
  • Application and filing fees are excluded.
Rows
38 countries
Geographic grain
country
Observation period
2025 to 2026-06-13
Last checked
2026-09-20
With an official source link
38 of 38

Cite this page

Open a format to select or copy this ImmigrationDB compilation citation. The native disclosure and text fallback work without JavaScript.

APA citation
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 citation
@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 citation
[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.

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. View the underlying source records.

Sources

  1. OECD Centre for Tax Policy and AdministrationOECD Centre for Tax Policy and Administration · Checked 2026-08-03
  2. Corporate Tax General GuideCorporate Tax General Guide · Checked 2026-09-20
  3. НАП — Национална агенция за приходитеНАП — Национална агенция за приходите · Checked 2026-06-13
  4. Cyprus Tax DepartmentCyprus Tax Department · Checked 2026-08-03
  5. Revenue — Corporation Tax ratesRevenue — Corporation Tax rates · Checked 2026-01-01
  6. Romanian Fiscal CodeRomanian Fiscal Code · Checked 2026-09-20
  7. Tax system — corporate profit taxTax system — corporate profit tax · Checked 2026-09-20
  8. ZATCA — Guideline for Regional Headquarters in KSAZATCA — Guideline for Regional Headquarters in KSA · Checked 2026-09-20
  9. IRS federal corporate income-tax rate under IRC section 11(b): 21%; no state or local corporate tax is substituted.IRS federal corporate income-tax rate under IRC section 11(b): 21%; no state or local corporate tax is substituted. · Checked 2026-07-15
  10. GR official material for vat_standard_percentGR official material for vat_standard_percent · Checked 2026-07-18
Show 2 more sources
  1. 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.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. · Checked 2026-07-15
  2. SK official material for corporate_tax_rate_percentSK official material for corporate_tax_rate_percent · Checked 2026-07-18