| Country | 2017 | 2018 | 2019 | 2020 | 2021 |
|---|---|---|---|---|---|
| Albania | 15% | 15% | 15% | 15% | 15% |
| Algeria | 19% / 23% / 26% | 19% / 23% / 26% | 19% / 23% / 26% | 19% / 23% / 26% | 19% / 23% / 26% |
| Andorra | 10% | 10% | 10% | 10% | 10% |
| Angola | 30% | 30% | 30% | 30% | 30% |
| Anguilla | 0% | 0% | 0% | 0% | 0% |
| Antigua & Barbuda | 25% | 25% | 25% | 25% | 25% |
| Argentina | 35% | 30% / 35% | 35% | 35% | 35% |
| Armenia | 20% | 20% | 20% | 18% | 18% |
| Aruba | 25% | 25% | 25% | 25% | 25% |
| Australia | 30% | 30% | 30% | 30% | 30% |
| Austria | 25% | 25% | 25% | 25% | 25% |
| Azerbaijan | 20% | 20% | 20% | 20% | 20% |
| Bahamas | 0% | 0% | 0% | 0% | 0% |
| Bahrain | 0% | 0% | 0% | 0% | 0% |
| Bangladesh | 25% | 25% | 25% | 25% | 25% |
| Barbados | 25% | 25% | 1% - 5.5% | 1% - 5.5% | 1% - 5.5% |
| Belarus | 18% | 18% | 18% | 18% | 18% |
| Belgium | 33% | 29% | 29% | 25% | 25% |
| Benin | 30% | 30% | 30% | 30% | 30% |
| Bermuda | 0% | 0% | 0% | 0% | 0% |
| Bolivia | 25% | 25% | 25% | 25% | 25% |
| Bosnia-Herzegovina | 10% | 10% | 10% | 10% | 10% |
| Botswana | 22% | 22% | 22% | 22% | 22% |
| Brazil | 34% | 34% | 34% | 34% | 34% |
| British Virgin Islands | 0% | 0% | 0% | 0% | 0% |
| Brunei | 18.5% | 18.5% | 18.5% | 18.5% | 18.5% |
| Bulgaria | 10% | 10% | 10% | 10% | 10% |
| Burkina Faso | 0% | 0% | 0% | 0% | 27.5 |
| Burundi | 0% | 0% | 0% | 0% | 30% |
| Cambodia | 20% | 20% | 20% | 20% | 20% |
| Cameroon | 30% | 30% | 30% | 30% | 28% / 30% |
| Canada | 15% | 15% | 15% | 15% | 15% |
| Cayman Islands | 0% | 0% | 0% | 0% | 0% |
| Chad | 35% | 35% | 35% | 35% | 35% |
| Chile | 25% | 25% / 27% | 25% / 27% | 10% / 27% | 10% / 27% |
| China | 25% | 25% | 25% | 25% | 25% |
| Colombia | 34% | 33% | 33% | 32% | 31% |
| Congo (Brazzaville) | 30% | 30% | 30% | 30% | 28% |
| Costa Rica | 30% | 30% | 30% | 30% | 30% |
| Côte d'Ivoire | 25% | 25% | 25% | 25% | 25% |
| Croatia | 18% | 18% | 18% | 18% | 18% |
| Curaçao | 22% | 22% | 22% | 22% | 22% |
| Cyprus | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% |
| Czech Republic | 19% | 19% | 19% | 19% | 19% |
| Democratic Republic of Congo | 0% | 0% | 0% | 0% | 30% |
| Denmark | 22% | 22% | 22% | 22% | 22% |
| Djibouti | 25% | 25% | 25% | 25% | 25% |
| Dominica | 25% | 25% | 25% | 25% | 25% |
| Dominican Republic | 27% | 27% | 27% | 27% | 27% |
| Ecuador | 22% | 25% | 25% | 25% | 25% |
| Egypt | 22.5% | 22.5% | 22.5% | 22.5% | 22.5% |
| El Salvador | 27.5% | 30% | 30% | 30% | 30% |
| Equatorial Guinea | 35% | 35% | 35% | 35% | 35% |
| Eswatini | 27.5% | 27.5% | 27.5% | 27.5% | 27.5% |
| Ethiopia | 0% | 0% | 0% | 0% | 27.5% |
| Finland | 20% | 20% | 20% | 20% | 20% |
| France | 33.33% | 33.33% | 31% / 33.33% | 28% / 31% | 26.5% / 27.5% |
| Gabon | 30% | 30% | 30% | 30% | 30% |
| Gambia | 30% | 27% | 27% | 27% | 27% |
| Georgia | 15% | 15% | 15% | 15% | 15% |
| Germany | 15% | 15% | 15% | 15% | 15% |
| Ghana | 25% | 25% | 25% | 25% | 25% |
| Gibraltar | 10% | 10% | 10% | 10% | 10% |
| Greece | 29% | 29% | 28% / 24% | 24% | 24% / 22% |
| Grenada | 30% | 30% | 28% | 28% | 28% |
| Guatemala | 25% | 25% | 25% | 25% | 25% |
| Guernsey | 0% / 10% / 20% | 0% / 10% / 20% | 0% / 10% / 20% | 0% / 10% / 20% | 0% / 10% / 20% |
| Guinea (Conakry) | 0% | 0% | 0% | 0% | 30% |
| Honduras | 25% | 25% | 25% | 25% | 25% |
| Hong Kong SAR | 16.5% | 16.5% | 16.5% | 16.5% | 16.5% |
| Hungary | 9% | 9% | 9% | 9% | 9% |
| Iceland | 20% | 20% | 20% | 20% | 20% |
| India | 30% | 30% | 30% | 30% | 30% |
| Indonesia | 25% | 25% | 25% | 22% | 22% |
| Iraq | 15% | 15% | 15% | 15% | 15% |
| Ireland | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% |
| Isle of Man | 0% | 0% | 0% | 0% | 0% |
| Israel | 24% | 23% | 23% | 23% | 23% |
| Italy | 24% | 24% | 24% | 24% | 24% |
| Jamaica | 33.33% | 33.33% | 33.33% | 33.33% | 33.33% |
| Japan | 23.4% | 23.40% / 23.20% | 23.2% | 23.2% | 23.2% |
| Jersey | 0% / 10% / 20% | 0% / 10% / 20% | 0% / 10% / 20% | 0% / 10% / 20% | 0% / 10% / 20% |
| Jordan | 20% | 20% | 20% | 20% | 20% |
| Kazakhstan | 20% | 20% | 20% | 20% | 20% |
| Kenya | 30% | 30% | 30% | 30% | 30% |
| Korea (ROK) | 22% | 25% | 25% | 25% | 25% |
| Kosovo | 10% | 10% | 10% | 10% | 10% |
| Kuwait | 15% | 15% | 15% | 15% | 15% |
| Kyrgyzstan | 10% | 10% | 10% | 10% | 10% |
| Laos | 24% | 24% | 24% | 24% | 20% |
| Latvia | 15% | 20% | 20% | 20% | 20% |
| Lebanon | 15% | 17% | 17% | 17% | 17% |
| Lesotho | 25% | 25% | 25% | 25% | 25% |
| Libya | 20% | 20% | 20% | 20% | 20% |
| Liechtenstein | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% |
| Lithuania | 15% | 15% | 15% | 15% | 15% |
| Luxembourg | 19% | 18% | 18% | 17% | 17% |
| Macao SAR | 12% | 12% | 12% | 12% | 12% |
| Madagascar | 20% | 20% | 20% | 20% | 20% |
| Malawi | 30% | 30% | 30% | 30% | 30% |
| Malaysia | 24% | 24% | 24% | 24% | 24% |
| Malta | 35% | 35% | 35% | 35% | 35% |
| Mauritania | 0% | 0% | 0% | 0% | 25% |
| Mauitius | 15% | 15% | 15% | 15% | 15% |
| Mexico | 30% | 30% | 30% | 30% | 30% |
| Moldova | 12% | 12% | 12% | 12% | 12% |
| Mongolia | 25% | 25% | 25% | 25% | 25% |
| Montenegro | 9% | 9% | 9% | 9% | 9% |
| Morocco | 31% | 31% | 31% | 31% | 31% |
| Mozambique | 32% | 32% | 32% | 32% | 32% |
| Myanmar | 25% | 25% | 25% | 25% | 25% |
| Namibia | 32% | 32% | 32% | 32% | 32% |
| Netherlands | 25% | 25% | 25% | 0.2525% | 25% |
| New Zealand | 28% | 28% | 28% | 28% | 28% |
| Nicaragua | 30% | 30% | 30% | 30% | 30% |
| Nigeria | 30% | 30% | 30% | 30% | 30% |
| North Macedonia | 10% | 10% | 10% | 10% | 10% |
| Norway | 24% | 23% | 22% | 22% | 22% |
| Oman | 15% | 15% | 15% | 15% | 15% |
| Palestinian Territories | 15% / 20% | 15% | 15% | 15% | 15% |
| Panama | 25% | 25% | 25% | 25% | 25% |
| Papua New Guinea | 30% | 30% | 30% | 30% | 30% |
| Paraguay | 10% | 10% | 10% | 10% | 10% |
| Peru | 29.5% | 29.5% | 29.5% | 29.5% | 29.5% |
| Philippines | 30% | 30% | 30% | 30% / 25% | 25% |
| Poland | 19% / 15% | 19% / 15% | 19% / 9% | 19% / 9% | 19% / 9% |
| Portugal | 21% | 21% | 21% | 21% | 21% |
| Puerto Rico | 20% | 20% | 18.5% | 18.5% | 18.5% |
| Qatar | 10% | 10% | 10% | 10% | 10% |
| Réunion | 0% | 0% | 31% / 33.33% | 28% / 31% | 26.5% / 27.5% |
| Romania | 16% | 16% | 16% | 16% | 16% |
| Russia | 20% | 20% | 20% | 20% | 20% |
| Rwanda | 30% | 30% | 30% | 30% | 30% |
| Saudi Arabia | 20% | 20% | 20% | 20% | 20% |
| Senegal | 30% | 30% | 30% | 30% | 30% |
| Serbia | 15% | 15% | 15% | 15% | 15% |
| Seychelles | 30% | 30% | 30% | 30% | 30% |
| Singapore | 17% | 17% | 17% | 17% | 17% |
| Sint Maarten | 30% | 30% | 30% | 30% | 30% |
| Slovakia | 21% | 21% | 21% | 21% | 21% |
| Slovenia | 19% | 19% | 19% | 19% | 19% |
| South Africa | 28% | 28% | 28% | 28% | 28% |
| South Sudan | 10% / 15% / 20% | 10% / 20% / 25% | 10% / 20% / 25% | 10% / 20% / 25% | 10% / 20% / 25% |
| Spain | 25% | 25% | 25% | 25% | 0.25a25% |
| Saint Kitts & Nevis | 33% | 33% | 33% | 33% | 33% |
| Saint Lucia | 30% | 30% | 30% | 30% | 30% |
| Saint Vincent & the Grenadines | 32.5% | 32.5% | 30% | 30% | 30% |
| Sudan (North) | 0% | 0% | 0%-35% | 0%-35% | 0%-35% |
| Sweden | 22% | 22% | 21.4% | 21.4% | 20.6% |
| Switzerland | 8.5% | 8.5% | 8.5% | 8.5% | 8.5% |
| Taiwan | 17% | 20% | 20% | 20% | 20% |
| Tanzania | 0.3 | 0.3 | 0.3 | 0.3 | 0.3 |
| Thailand | 20% | 20% | 20% | 20% | 20% |
| Timor-Leste | 0% | 0% | 10% | 10% | 0.1A10% |
| Togo | 0% | 0% | 0% | 0% | 27% |
| Trinidad & Tobago | 30% | 30% | 30% | 30% | 30% |
| Tunisia | 25% | 25% | 25% | 25% | 15% |
| Turkey | 20% | 22% | 22% | 22% | 25% |
| Turkmenistan | 8% / 20% | 8% / 20% | 8% / 20% | 8% / 20% | 8% / 20% |
| Uganda | 30% | 30% | 30% | 30% | 30% |
| Ukraine | 18% | 18% | 18% | 18% | 18% |
| United Arab Emirates | 0% | 0% | 0% | 0% | 0% |
| United Kingdom | 20% / 19% | 19% | 19% | 19% | 19% |
| United States | 35% | 21% | 21% | 21% | 21% |
| United States Virgin Islands | 35% | 21% | 21% | 21% | 21% |
| Uruguay | 25% | 25% | 25% | 25% | 25% |
| Venezuela | 34% | 34% | 34% | 34% | 34% |
| Vietnam | 20% | 20% | 20% | 20% | 20% |
| Zambia | 35% | 35% | 35% | 35% | 35% |
| Zimbabwe | 25% | 25% | 25% | 24.5% | 24% |
Sources:
Deloitte, “Corporate Income Tax Rates 2017-2021,” deloitte.com, 2021
OECD, “Statutory Corporate Income Tax Rates,” stats.oecd.org (accessed Oct. 19, 2021)
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