economic2026

Combined statutory corporate income tax rate

Name: Combined statutory corporate income tax rate
Creator: Organisation for Economic Co-operation and Development (OECD)
Keywords: trend-research-500, oecd, finance-markets-taxation, combined, statutory, corporate, income, tax, rate

Compare combined statutory corporate income tax rate across 143 countries or territories using one fixed 2026 OECD reference slice.

Source: Organisation for Economic Co-operation and Development (OECD)•143 countries

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Key Insights

Global Average

21.1Percentage of taxable income

Median: 23.9Percentage of taxable income

Countries Covered

143

with available data

Highest

France

36.1Percentage of taxable income

Lowest

Virgin Islands, British

0.0Percentage of taxable income

Top 5 Countries

1France36.1Percentage of taxable income

2Malta35.0Percentage of taxable income

3Morocco35.0Percentage of taxable income

4Argentina35.0Percentage of taxable income

5Brazil34.0Percentage of taxable income

By Region

South America30.1Percentage of taxable income(5 countries)

Oceania29.0Percentage of taxable income(2 countries)

Africa28.3Percentage of taxable income(6 countries)

North America26.6Percentage of taxable income(4 countries)

Europe21.3Percentage of taxable income(31 countries)

Key Findings

•143 ISO-mapped countries or territories have a finite Percentage of taxable income observation in the fixed 2026 slice.
•France has the highest published value (36.13 Percentage of taxable income).
•Bahamas has the lowest published value (0 Percentage of taxable income).

Country Rankings

Top 10 Countries

Bottom 10 Countries

Data Analysis

Value Distribution

How countries are distributed across the value range

Low (0.0Percentage of taxable income)High (36.1Percentage of taxable income)

Regional Comparison

Average values by world region (Global avg: 21.1Percentage of taxable income)

South America (5)

Oceania (2)

Africa (6)

North America (4)

Europe (31)

Asia (19)

Other (76)

Percentile Profile

The curve shows how values change from the lowest to the highest country. Steep sections reveal inequality or outliers.

0th percentile · lowest100th percentile · highest

About This Statistic

OECD Corporate income tax measure 'Combined corporate income tax rate'. The map uses the exact official 2026 slice in Percentage of taxable income; fixed dimensions: FREQ=A (Annual); TARGETING=ST (Statutory); SECTOR=S13 (General government); DIV_TREATMENT=_Z (Not applicable); RATE_STRUCTURE=_Z (Not applicable); TAX_BASE=_Z (Not applicable).

MapTheory uses only finite ISO-mapped observations from the fixed 2026 OECD slice recorded below. Aggregates, missing values, non-ISO geographies, conflicting duplicate observations, and every other year or dimension slice are excluded; MapTheory never imputes or interpolates missing countries.

Methodology

Full Data

Rank ↑	Country ↕	Value ↕
1	France	36.1Percentage of taxable income
2	Malta	35.0Percentage of taxable income
3	Morocco	35.0Percentage of taxable income
4	Argentina	35.0Percentage of taxable income
5	Brazil	34.0Percentage of taxable income
6	Cameroon	33.0Percentage of taxable income
7	Namibia	32.0Percentage of taxable income
8	Germany	30.1Percentage of taxable income
9	Sri Lanka	30.0Percentage of taxable income
10	Democratic Republic of the Congo	30.0Percentage of taxable income
11	Costa Rica	30.0Percentage of taxable income
12	Benin	30.0Percentage of taxable income
13	Gabon	30.0Percentage of taxable income
14	Haiti	30.0Percentage of taxable income
15	Kenya	30.0Percentage of taxable income
16	Mexico	30.0Percentage of taxable income
17	Montserrat	30.0Percentage of taxable income
18	Nigeria	30.0Percentage of taxable income
19	Papua New Guinea	30.0Percentage of taxable income
20	Saint Lucia	30.0Percentage of taxable income
21	Senegal	30.0Percentage of taxable income
22	Trinidad and Tobago	30.0Percentage of taxable income
23	Zambia	30.0Percentage of taxable income
24	Australia	30.0Percentage of taxable income
25	Japan	29.7Percentage of taxable income
26	Peru	29.5Percentage of taxable income
27	Portugal	29.5Percentage of taxable income
28	Pakistan	29.0Percentage of taxable income
29	Republic of the Congo	28.0Percentage of taxable income
30	Grenada	28.0Percentage of taxable income
31	New Zealand	28.0Percentage of taxable income
32	Saint Vincent and the Grenadines	28.0Percentage of taxable income
33	Italy	27.8Percentage of taxable income
34	South Korea	27.5Percentage of taxable income
35	Burkina Faso	27.5Percentage of taxable income
36	Chile	27.0Percentage of taxable income
37	Dominican Republic	27.0Percentage of taxable income
38	South Africa	27.0Percentage of taxable income
39	Togo	27.0Percentage of taxable income
40	Samoa	27.0Percentage of taxable income
41	Greenland	26.5Percentage of taxable income
42	Canada	26.0Percentage of taxable income
43	Netherlands	25.8Percentage of taxable income
44	United States of America	25.5Percentage of taxable income
45	India	25.2Percentage of taxable income
46	People's Republic of China	25.0Percentage of taxable income
47	Dominica	25.0Percentage of taxable income
48	Fiji	25.0Percentage of taxable income
49	Djibouti	25.0Percentage of taxable income
50	Guatemala	25.0Percentage of taxable income
51	Honduras	25.0Percentage of taxable income
52	Cote d'Ivoire	25.0Percentage of taxable income
53	Jamaica	25.0Percentage of taxable income
54	Liberia	25.0Percentage of taxable income
55	Mauritania	25.0Percentage of taxable income
56	Monaco	25.0Percentage of taxable income
57	Mongolia	25.0Percentage of taxable income
58	Panama	25.0Percentage of taxable income
59	Philippines	25.0Percentage of taxable income
60	Saint Kitts and Nevis	25.0Percentage of taxable income
61	Seychelles	25.0Percentage of taxable income
62	Sierra Leone	25.0Percentage of taxable income
63	Spain	25.0Percentage of taxable income
64	Eswatini	25.0Percentage of taxable income
65	United Kingdom	25.0Percentage of taxable income
66	Uruguay	25.0Percentage of taxable income
67	Angola	25.0Percentage of taxable income
68	Antigua and Barbuda	25.0Percentage of taxable income
69	Belgium	25.0Percentage of taxable income
70	Malaysia	24.0Percentage of taxable income
71	Slovakia	24.0Percentage of taxable income
72	Luxembourg	23.9Percentage of taxable income
73	Austria	23.0Percentage of taxable income
74	Egypt	22.5Percentage of taxable income
75	Denmark	22.0Percentage of taxable income
76	Estonia	22.0Percentage of taxable income
77	Greece	22.0Percentage of taxable income
78	Indonesia	22.0Percentage of taxable income
79	Aruba	22.0Percentage of taxable income
80	Norway	22.0Percentage of taxable income
81	Slovenia	22.0Percentage of taxable income
82	Botswana	22.0Percentage of taxable income
83	Czech Republic	21.0Percentage of taxable income
84	Sweden	20.6Percentage of taxable income
85	Cape Verde	20.4Percentage of taxable income
86	Cook Islands	20.0Percentage of taxable income
87	Finland	20.0Percentage of taxable income
88	Iceland	20.0Percentage of taxable income
89	Kazakhstan	20.0Percentage of taxable income
90	Jordan	20.0Percentage of taxable income
91	Latvia	20.0Percentage of taxable income
92	Saudi Arabia	20.0Percentage of taxable income
93	Vietnam	20.0Percentage of taxable income
94	Thailand	20.0Percentage of taxable income
95	Tunisia	20.0Percentage of taxable income
96	Azerbaijan	20.0Percentage of taxable income
97	Switzerland	19.5Percentage of taxable income
98	Poland	19.0Percentage of taxable income
99	Brunei Darussalam	18.5Percentage of taxable income
100	Croatia	18.0Percentage of taxable income
101	Faroe Islands	18.0Percentage of taxable income
102	San Marino	18.0Percentage of taxable income
103	Ukraine	18.0Percentage of taxable income
104	Armenia	18.0Percentage of taxable income
105	Lithuania	17.0Percentage of taxable income
106	Singapore	17.0Percentage of taxable income
107	Hong Kong	16.5Percentage of taxable income
108	Romania	16.0Percentage of taxable income
109	Georgia	15.0Percentage of taxable income
110	Gibraltar	15.0Percentage of taxable income
111	Kuwait	15.0Percentage of taxable income
112	Maldives	15.0Percentage of taxable income
113	Mauritius	15.0Percentage of taxable income
114	Montenegro	15.0Percentage of taxable income
115	Oman	15.0Percentage of taxable income
116	Curaçao	15.0Percentage of taxable income
117	Serbia	15.0Percentage of taxable income
118	Uzbekistan	15.0Percentage of taxable income
119	Albania	15.0Percentage of taxable income
120	Ireland	12.5Percentage of taxable income
121	Liechtenstein	12.5Percentage of taxable income
122	Macao	12.0Percentage of taxable income
123	Moldova, Republic of	12.0Percentage of taxable income
124	Bulgaria	10.0Percentage of taxable income
125	Paraguay	10.0Percentage of taxable income
126	Qatar	10.0Percentage of taxable income
127	The Republic of North Macedonia	10.0Percentage of taxable income
128	Andorra	10.0Percentage of taxable income
129	Bosnia and Herzegovina	10.0Percentage of taxable income
130	Hungary	9.0Percentage of taxable income
131	United Arab Emirates	9.0Percentage of taxable income
132	Barbados	9.0Percentage of taxable income
133	Cayman Islands	0.0Percentage of taxable income
134	Anguilla	0.0Percentage of taxable income
135	Turks and Caicos Islands	0.0Percentage of taxable income
136	Guernsey	0.0Percentage of taxable income
137	Jersey	0.0Percentage of taxable income
138	Isle of Man	0.0Percentage of taxable income
139	Bahamas	0.0Percentage of taxable income
140	Bahrain	0.0Percentage of taxable income
141	Bermuda	0.0Percentage of taxable income
142	Belize	0.0Percentage of taxable income
143	Virgin Islands, British	0.0Percentage of taxable income

Showing 143 of 143 countries

Topics

#trend-research-500 #oecd #finance-markets-taxation #combined #statutory #corporate #income #tax #rate

Data Source

This data comes from Organisation for Economic Co-operation and Development (OECD) (2026).

View Original Source