Tax Data
Corporate income tax rates around the world, 2026
The OECD's 2026 combined statutory corporate income tax rate for the United States is 25.5%. The simple average for the 35 OECD members with a 2026 value is 23.9%, and the table covers 143 jurisdictions.
The short version
- United States: 25.53% combined (21% central plus 4.53 points of state and local tax in the OECD measure). Rank 44 of 143; 43 jurisdictions are higher.
- OECD average: 23.93% (simple, unweighted, 35 of 38 members with a 2026 value). Jurisdictions at 0%: 11 of 143.
- Highest in the dataset: France (36.13%). Ireland is 12.5%; the United Kingdom is 25%.
- Statutory rates are the rate written in the law. They are not what companies actually pay; deductions, credits and special regimes change that.
Last verified October 22, 2026. Data: OECD (2026), dataset DSD_TAX_CIT@DF_CIT version 2.0, years 2024 to 2026, retrieved October 22, 2026. The OECD's own releases may revise a value later.
25.5%United States, combined, 2026
23.9%OECD average, 35 members
143jurisdictions with a 2026 rate
11jurisdictions at 0%
Combined statutory corporate tax rate by jurisdiction
Click a column to sort, or type a country name to filter. “Combined” is the OECD measure that adds sub-central (state or provincial) tax to the central government rate, after any deduction of sub-central tax for central-government purposes. A blank means the OECD dataset has no value for that year at retrieval.
| Jurisdiction | 2026 combined rate | Rank (1 = highest) | 2025 | 2024 | Change 2024 to 2026 (points) | 2026 central government rate | OECD member |
|---|---|---|---|---|---|---|---|
| Albania | 15% | 119 | 15% | 15% | 0 | 15% | No |
| Andorra | 10% | 129 | 10% | 10% | 0 | 10% | No |
| Angola | 25% | 69 | 25% | 25% | 0 | 25% | No |
| Anguilla | 0% | 143 | 0% | 0% | 0 | 0% | No |
| Antigua and Barbuda | 25% | 68 | 25% | 25% | 0 | 25% | No |
| Argentina | 35% | 4 | 35% | 35% | 0 | 35% | No |
| Armenia | 18% | 104 | 18% | 18% | 0 | 18% | No |
| Aruba | 22% | 82 | 22% | 22% | 0 | 22% | No |
| Australia | 30% | 24 | 30% | 30% | 0 | 30% | Yes |
| Austria | 23% | 73 | 23% | 23% | 0 | 23% | Yes |
| Azerbaijan | 20% | 96 | 20% | 20% | 0 | 20% | No |
| Bahamas | 0% | 141 | 0% | 0% | 0 | 0% | No |
| Bahrain | 0% | 142 | 0% | 0% | 0 | 0% | No |
| Bailiwick of Guernsey | 0% | 137 | 0% | 0% | 0 | 0% | No |
| Barbados | 9% | 131 | 9% | 9% | 0 | 9% | No |
| Belgium | 25% | 67 | 25% | 25% | 0 | 25% | Yes |
| Belize | 0% | 140 | 0% | 0% | 0 | 0% | No |
| Benin | 30% | 23 | 30% | 30% | 0 | 30% | No |
| Bermuda | 0% | 139 | 0% | 0% | 0 | 0% | No |
| Bosnia and Herzegovina | 10% | 127 | 10% | 10% | 0 | 10% | No |
| Botswana | 22% | 81 | 22% | 22% | 0 | 22% | No |
| Brazil | 34% | 5 | 34% | 34% | 0 | 34% | No |
| British Virgin Islands | 0% | 133 | 0% | 0% | 0 | 0% | No |
| Brunei Darussalam | 18.5% | 99 | 18.5% | 18.5% | 0 | 18.5% | No |
| Bulgaria | 10% | 128 | 10% | 10% | 0 | 10% | No |
| Burkina Faso | 27.5% | 35 | 27.5% | 27.5% | 0 | 27.5% | No |
| Cabo Verde | 20.4% | 85 | 21.42% | 21.42% | -1.02 | 20% | No |
| Cameroon | 33% | 6 | 33% | 33% | 0 | 33% | No |
| Canada | 26% | 42 | 26% | 25.99% | +0.01 | 15% | Yes |
| Cayman Islands | 0% | 138 | 0% | 0% | 0 | 0% | No |
| Chile | 27% | 40 | 27% | 27% | 0 | 27% | Yes |
| China (People’s Republic of) | 25% | 66 | 25% | 25% | 0 | 25% | No |
| Colombia | not in dataset | n/a | 35% | 35% | n/a | not in dataset | Yes |
| Congo | 28% | 32 | 28% | 28% | 0 | 28% | No |
| Cook Islands | 20% | 95 | 20% | 20% | 0 | 20% | No |
| Costa Rica | 30% | 21 | 30% | 30% | 0 | 30% | Yes |
| Croatia | 18% | 102 | 18% | 18% | 0 | 18% | No |
| Curaçao | 15% | 118 | 15% | 15% | 0 | 15% | No |
| Czechia | 21% | 83 | 21% | 21% | 0 | 21% | Yes |
| Côte d’Ivoire | 25% | 65 | 25% | 25% | 0 | 25% | No |
| Democratic Republic of the Congo | 30% | 22 | 30% | 30% | 0 | 30% | No |
| Denmark | 22% | 80 | 22% | 22% | 0 | 22% | Yes |
| Djibouti | 25% | 64 | 25% | 25% | 0 | 25% | No |
| Dominica | 25% | 63 | 25% | 25% | 0 | 25% | No |
| Dominican Republic | 27% | 39 | 27% | 27% | 0 | 27% | No |
| Egypt | 22.5% | 74 | 22.5% | 22.5% | 0 | 22.5% | No |
| Estonia | 22% | 79 | 22% | 20% | +2 | 22% | Yes |
| Eswatini | 25% | 48 | 25% | 27.5% | -2.5 | 25% | No |
| Faroe Islands | 18% | 103 | 18% | 18% | 0 | 18% | No |
| Fiji | 25% | 61 | 25% | 20% | +5 | 25% | No |
| Finland | 20% | 94 | 20% | 20% | 0 | 20% | Yes |
| France | 36.13% | 1 | 36.13% | 25.82% | +10.3 | 36.13% | Yes |
| Gabon | 30% | 20 | 30% | 30% | 0 | 30% | No |
| Georgia | 15% | 117 | 15% | 15% | 0 | 15% | No |
| Germany | 30.13% | 8 | 30.13% | 30.13% | 0 | 15.82% | Yes |
| Gibraltar | 15% | 116 | 15% | 12.5% | +2.5 | 15% | No |
| Greece | 22% | 78 | 22% | 22% | 0 | 22% | Yes |
| Greenland | 26.5% | 41 | 26.5% | 26.5% | 0 | 26.5% | No |
| Grenada | 28% | 31 | 28% | 28% | 0 | 28% | No |
| Guatemala | 25% | 59 | 25% | 25% | 0 | 25% | No |
| Haiti | 30% | 19 | 30% | 30% | 0 | 30% | No |
| Honduras | 25% | 58 | 30% | 30% | -5 | 25% | No |
| Hong Kong (China) | 16.5% | 107 | 16.5% | 16.5% | 0 | 16.5% | No |
| Hungary | 9% | 130 | 9% | 9% | 0 | 9% | Yes |
| Iceland | 20% | 93 | 20% | 21% | -1 | 20% | Yes |
| India | 25.17% | 45 | 25.17% | 25.17% | 0 | 25.17% | No |
| Indonesia | 22% | 77 | 22% | 22% | 0 | 22% | No |
| Ireland | 12.5% | 121 | 12.5% | 12.5% | 0 | 12.5% | Yes |
| Isle of Man | 0% | 136 | 0% | 0% | 0 | 0% | No |
| Israel | not in dataset | n/a | 23% | 23% | n/a | not in dataset | Yes |
| Italy | 27.81% | 33 | 27.81% | 27.81% | 0 | 24% | Yes |
| Jamaica | 25% | 57 | 25% | 25% | 0 | 25% | No |
| Japan | 29.74% | 25 | 29.74% | 29.74% | 0 | 23.2% | Yes |
| Jersey | 0% | 135 | 0% | 0% | 0 | 0% | No |
| Jordan | 20% | 92 | 20% | 20% | 0 | 20% | No |
| Kazakhstan | 20% | 91 | 20% | 20% | 0 | 20% | No |
| Kenya | 30% | 18 | 30% | 30% | 0 | 30% | No |
| Korea | 27.5% | 34 | 26.4% | 26.4% | +1.1 | 25% | Yes |
| Kuwait | 15% | 115 | 15% | 15% | 0 | 15% | No |
| Latvia | 20% | 90 | 20% | 20% | 0 | 20% | Yes |
| Liberia | 25% | 55 | 25% | 25% | 0 | 25% | No |
| Liechtenstein | 12.5% | 120 | 12.5% | 12.5% | 0 | 12.5% | No |
| Lithuania | 17% | 106 | 16% | 15% | +2 | 17% | Yes |
| Luxembourg | 23.87% | 72 | 23.87% | 24.94% | -1.07 | 17.12% | Yes |
| Macau (China) | 12% | 123 | 12% | 12% | 0 | 12% | No |
| Malaysia | 24% | 71 | 24% | 24% | 0 | 24% | No |
| Maldives | 15% | 114 | 15% | 15% | 0 | 15% | No |
| Malta | 35% | 2 | 35% | 35% | 0 | 35% | No |
| Mauritania | 25% | 52 | 25% | 25% | 0 | 25% | No |
| Mauritius | 15% | 112 | 15% | 15% | 0 | 15% | No |
| Mexico | 30% | 15 | 30% | 30% | 0 | 30% | Yes |
| Moldova | 12% | 122 | 12% | 12% | 0 | 12% | No |
| Monaco | 25% | 54 | 25% | 25% | 0 | 25% | No |
| Mongolia | 25% | 53 | 25% | 25% | 0 | 25% | No |
| Montenegro | 15% | 113 | 15% | 15% | 0 | 15% | No |
| Montserrat | 30% | 14 | 30% | 30% | 0 | 30% | No |
| Morocco | 35% | 3 | 34% | 33% | +2 | 35% | No |
| Namibia | 32% | 7 | 32% | 32% | 0 | 32% | No |
| Netherlands | 25.8% | 43 | 25.8% | 25.8% | 0 | 25.8% | Yes |
| New Zealand | 28% | 30 | 28% | 28% | 0 | 28% | Yes |
| Nigeria | 30% | 13 | 30% | 30% | 0 | 30% | No |
| North Macedonia | 10% | 126 | 10% | 10% | 0 | 10% | No |
| Norway | 22% | 76 | 22% | 22% | 0 | 22% | Yes |
| Oman | 15% | 111 | 15% | 15% | 0 | 15% | No |
| Pakistan | 29% | 28 | 29% | 29% | 0 | 29% | No |
| Panama | 25% | 51 | 25% | 25% | 0 | 25% | No |
| Papua New Guinea | 30% | 12 | 30% | 30% | 0 | 30% | No |
| Paraguay | 10% | 125 | 10% | 10% | 0 | 10% | No |
| Peru | 29.5% | 27 | 29.5% | 29.5% | 0 | 29.5% | No |
| Philippines | 25% | 50 | 25% | 25% | 0 | 25% | No |
| Poland | 19% | 98 | 19% | 19% | 0 | 19% | Yes |
| Portugal | 29.5% | 26 | 30.5% | 31.5% | -2 | 28% | Yes |
| Qatar | 10% | 124 | 10% | 10% | 0 | 10% | No |
| Romania | 16% | 108 | 16% | 16% | 0 | 16% | No |
| Saint Kitts and Nevis | 25% | 56 | 25% | 33% | -8 | 25% | No |
| Saint Lucia | 30% | 17 | 30% | 30% | 0 | 30% | No |
| Saint Vincent and the Grenadines | 28% | 29 | 28% | 28% | 0 | 28% | No |
| Samoa | 27% | 37 | 27% | 27% | 0 | 27% | No |
| San Marino | 18% | 101 | 17% | 17% | +1 | 18% | No |
| Saudi Arabia | 20% | 89 | 20% | 20% | 0 | 20% | No |
| Senegal | 30% | 11 | 30% | 30% | 0 | 30% | No |
| Serbia | 15% | 110 | 15% | 15% | 0 | 15% | No |
| Seychelles | 25% | 47 | 25% | 25% | 0 | 25% | No |
| Sierra Leone | 25% | 49 | 25% | 25% | 0 | 25% | No |
| Singapore | 17% | 105 | 17% | 17% | 0 | 17% | No |
| Slovak Republic | 24% | 70 | 24% | 21% | +3 | 24% | Yes |
| Slovenia | 22% | 75 | 22% | 22% | 0 | 22% | Yes |
| South Africa | 27% | 36 | 27% | 27% | 0 | 27% | No |
| Spain | 25% | 62 | 25% | 25% | 0 | 25% | Yes |
| Sri Lanka | 30% | 16 | 30% | 30% | 0 | 30% | No |
| Sweden | 20.6% | 84 | 20.6% | 20.6% | 0 | 20.6% | Yes |
| Switzerland | 19.47% | 97 | 19.61% | 19.61% | -0.14 | 8.5% | Yes |
| Thailand | 20% | 88 | 20% | 20% | 0 | 20% | No |
| Togo | 27% | 38 | 27% | 27% | 0 | 27% | No |
| Trinidad and Tobago | 30% | 10 | 30% | 30% | 0 | 30% | No |
| Tunisia | 20% | 87 | 20% | 15% | +5 | 20% | No |
| Turks and Caicos Islands | 0% | 134 | 0% | 0% | 0 | 0% | No |
| Türkiye | not in dataset | n/a | 25% | 25% | n/a | 25% | Yes |
| Ukraine | 18% | 100 | 18% | 18% | 0 | 18% | No |
| United Arab Emirates | 9% | 132 | 9% | 9% | 0 | 9% | No |
| United Kingdom | 25% | 60 | 25% | 25% | 0 | 25% | Yes |
| United States | 25.53% | 44 | 25.57% | 25.63% | -0.1 | 21% | Yes |
| Uruguay | 25% | 46 | 25% | 25% | 0 | 25% | No |
| Uzbekistan | 15% | 109 | 15% | 15% | 0 | 15% | No |
| Viet Nam | 20% | 86 | 20% | 20% | 0 | 20% | No |
| Zambia | 30% | 9 | 30% | 30% | 0 | 30% | No |
How to read it
- Statutory rate is the top headline rate in law for ordinary corporate income, not an effective rate. The OECD publishes effective rates separately.
- US 25.53% is the 21% federal (central government) rate plus 4.53 points that the OECD measure attributes to state and local tax. A particular state can be above or below that.
- France 36.13% includes the surtax the OECD counts in the combined rate (the OECD shows 25.825% for 2024 and 36.13% for 2025). Check the rate for your situation before using one number.
- Small-business rates and special regimes are separate series in the OECD dataset and are not in this table.
- OECD average here is our simple mean over members with a 2026 value (35 of 38; no 2026 value yet for: Colombia, Israel, Türkiye). It is not the OECD's published average and it is not weighted by economy size.
Method
The data were pulled from the OECD SDMX service on October 22, 2026. We kept the statutory (not small-business) series: measure CIT_C for the combined rate, and CIT for the central government rate. The change column is 2026 minus 2024. Ranks are among jurisdictions with a 2026 value. The code checks that the United States is 25.5285% combined and 21% central.
Cite this page
Plain citation
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Primary sources
- OECD Corporate Tax Statistics, dataset DSD_TAX_CIT@DF_CIT v2.0: Corporate income tax (CIT) statutory and targeted small business rates — measure CIT_C (combined) and CIT (central government), statutory, retrieved October 22, 2026
- OECD Data Explorer — search: Corporate income tax (CIT) - statutory and targeted small business rates
- OECD Corporate Tax Statistics Database — dataset landing page
General education about published statistics, not tax or legal advice. Corporate tax law changes; confirm a rate with the country's tax authority.
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