
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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