§ STATUTORY RATES · 2026 TAX YEAR SNAPSHOT
The headline rates AYVES compares against.
Top marginal statutory corporate income tax rate for a resident corporation at the country level. Sub-national surtaxes (US state tax, German Solidaritätszuschlag, French social contribution) are excluded. Data source: OECD Corporate Tax Statistics 2024 vintage, supplemented by PwC Worldwide Tax Summaries where OECD does not cover the ISO. Zero-rate entries reflect the headline; sector-specific regimes may apply. See methodology §4 for how these values are used.
| ISO | Rate | Source | Note |
|---|---|---|---|
| AD | 10.0% | PwC WWTS 2026 | |
| AE | 9.0% | PwC WWTS 2026 | 9% headline introduced 2023; free zones exempt subject to conditions |
| AG | 25.0% | PwC WWTS 2026 | |
| AL | 15.0% | PwC WWTS 2026 | |
| AM | 18.0% | PwC WWTS 2026 | |
| AO | 25.0% | PwC WWTS 2026 | |
| AR | 35.0% | PwC WWTS 2026 | |
| AT | 23.0% | PwC WWTS 2026 | |
| AU | 30.0% | PwC WWTS 2026 | SME 25% under thresholds |
| AZ | 20.0% | PwC WWTS 2026 | |
| BA | 10.0% | PwC WWTS 2026 | Bosnia and Herzegovina, entity-level 10% in both the Federation and Republika Srpska, so the combined rate is 10%. |
| BB | 9.0% | PwC WWTS 2026 | 5.5% sliding; 9% domestic minimum tax from 2024 to align with GloBE |
| BD | 27.5% | PwC WWTS 2026 | |
| BE | 25.0% | PwC WWTS 2026 | |
| BG | 10.0% | PwC WWTS 2026 | |
| BH | 15.0% | PwC WWTS 2026 | Domestic minimum top-up tax 15% from 2025 |
| BM | 15.0% | PwC WWTS 2026 | Corporate income tax 15% from 2025 (GloBE alignment) |
| BN | 18.5% | PwC WWTS 2026 | |
| BO | 25.0% | PwC WWTS 2026 | |
| BR | 34.0% | PwC WWTS 2026 | IRPJ 25% + CSLL 9% |
| BS | 15.0% | PwC WWTS 2026 | 15% CIT introduced 2024 |
| BW | 22.0% | PwC WWTS 2026 | |
| BY | 20.0% | PwC WWTS 2026 | |
| BZ | 1.9% | PwC WWTS 2026 | Business tax on turnover, various rates |
| CA | 26.7% | PwC WWTS 2026 | Federal 15% + weighted provincial ~11.7% |
| CH | 19.8% | PwC WWTS 2026 | Combined federal+cantonal, average |
| CI | 25.0% | PwC WWTS 2026 | |
| CL | 27.0% | PwC WWTS 2026 | |
| CM | 33.0% | PwC WWTS 2026 | |
| CN | 25.0% | PwC WWTS 2026 | PRC only; HK, Macao separate |
| CO | 35.0% | PwC WWTS 2026 | |
| CR | 30.0% | PwC WWTS 2026 | |
| CV | 22.5% | PwC WWTS 2026 | |
| CW | 22.0% | PwC WWTS 2026 | |
| CY | 12.5% | PwC WWTS 2026 | |
| CZ | 21.0% | PwC WWTS 2026 | |
| DE | 29.8% | PwC WWTS 2026 | Federal 15% + solidarity 5.5% + trade tax ~14% average |
| DK | 22.0% | PwC WWTS 2026 | |
| DO | 27.0% | PwC WWTS 2026 | |
| DZ | 26.0% | PwC WWTS 2026 | |
| EC | 25.0% | PwC WWTS 2026 | |
| EE | 22.0% | PwC WWTS 2026 | Only on distributed profits |
| EG | 22.5% | PwC WWTS 2026 | |
| ES | 25.0% | PwC WWTS 2026 | |
| ET | 30.0% | PwC WWTS 2026 | |
| FI | 20.0% | PwC WWTS 2026 | |
| FR | 25.7% | PwC WWTS 2026 | |
| GB | 25.0% | PwC WWTS 2026 | SME 19% under £50k |
| GE | 15.0% | PwC WWTS 2026 | |
| GG | 10.0% | PwC WWTS 2026 | GloBE-aligned 10% domestic MTT from 2025 |
| GH | 25.0% | PwC WWTS 2026 | |
| GI | 15.0% | PwC WWTS 2026 | 12.5% from 2021; 15% from 2024 |
| GR | 22.0% | PwC WWTS 2026 | |
| GT | 25.0% | PwC WWTS 2026 | |
| HK | 16.5% | PwC WWTS 2026 | Two-tier: 8.25% first HKD 2m |
| HN | 25.0% | PwC WWTS 2026 | |
| HR | 18.0% | PwC WWTS 2026 | |
| HU | 9.0% | PwC WWTS 2026 | |
| ID | 22.0% | PwC WWTS 2026 | |
| IE | 12.5% | PwC WWTS 2026 | 15% GloBE top-up applies to in-scope groups from 2024 |
| IL | 23.0% | PwC WWTS 2026 | |
| IM | 15.0% | PwC WWTS 2026 | GloBE-aligned domestic top-up 2025 |
| IN | 25.2% | PwC WWTS 2026 | Basic 22% + surcharge + cess |
| IQ | 15.0% | PwC WWTS 2026 | |
| IR | 25.0% | PwC WWTS 2026 | |
| IS | 21.0% | PwC WWTS 2026 | |
| IT | 27.8% | PwC WWTS 2026 | IRES 24% + IRAP ~3.9% |
| JE | 15.0% | PwC WWTS 2026 | GloBE-aligned 15% from 2025 for in-scope groups |
| JM | 25.0% | PwC WWTS 2026 | |
| JO | 20.0% | PwC WWTS 2026 | |
| JP | 29.7% | PwC WWTS 2026 | Effective national+local |
| KE | 30.0% | PwC WWTS 2026 | |
| KH | 20.0% | PwC WWTS 2026 | |
| KR | 26.4% | PwC WWTS 2026 | |
| KW | 15.0% | PwC WWTS 2026 | Foreign companies only |
| KY | 0.0% | PwC WWTS 2026 | |
| KZ | 20.0% | PwC WWTS 2026 | |
| LA | 20.0% | PwC WWTS 2026 | |
| LB | 17.0% | PwC WWTS 2026 | |
| LI | 15.0% | PwC WWTS 2026 | |
| LK | 30.0% | PwC WWTS 2026 | |
| LT | 16.0% | PwC WWTS 2026 | |
| LU | 24.7% | PwC WWTS 2026 | |
| LV | 20.0% | PwC WWTS 2026 | Only on distributed profits |
| MA | 32.0% | PwC WWTS 2026 | |
| MC | 25.0% | PwC WWTS 2026 | |
| ME | 15.0% | PwC WWTS 2026 | Montenegro moved from a flat 9% to a 9/12/15% progressive scale in 2022; the top marginal rate is carried. |
| MG | 20.0% | PwC WWTS 2026 | |
| MK | 10.0% | PwC WWTS 2026 | |
| ML | 30.0% | PwC WWTS 2026 | |
| MO | 12.0% | PwC WWTS 2026 | |
| MT | 35.0% | PwC WWTS 2026 | Refund system reduces effective; watch for imputation |
| MU | 15.0% | PwC WWTS 2026 | |
| MV | 15.0% | PwC WWTS 2026 | |
| MX | 30.0% | PwC WWTS 2026 | |
| MY | 24.0% | PwC WWTS 2026 | |
| MZ | 32.0% | PwC WWTS 2026 | |
| NA | 32.0% | PwC WWTS 2026 | |
| NG | 30.0% | PwC WWTS 2026 | 0.5-2% tertiary education tax additional |
| NL | 25.8% | PwC WWTS 2026 | |
| NO | 22.0% | PwC WWTS 2026 | Petroleum ETR ~78% |
| NP | 25.0% | PwC WWTS 2026 | |
| NZ | 28.0% | PwC WWTS 2026 | |
| OM | 15.0% | PwC WWTS 2026 | |
| PA | 25.0% | PwC WWTS 2026 | |
| PE | 29.5% | PwC WWTS 2026 | |
| PH | 25.0% | PwC WWTS 2026 | |
| PK | 29.0% | PwC WWTS 2026 | |
| PL | 19.0% | PwC WWTS 2026 | |
| PR | 37.5% | PwC WWTS 2026 | |
| PT | 30.0% | PwC WWTS 2026 | Combined national + surcharges |
| PY | 10.0% | PwC WWTS 2026 | |
| QA | 10.0% | PwC WWTS 2026 | |
| RO | 16.0% | PwC WWTS 2026 | |
| RS | 15.0% | PwC WWTS 2026 | |
| RU | 25.0% | PwC WWTS 2026 | |
| RW | 30.0% | PwC WWTS 2026 | |
| SA | 20.0% | PwC WWTS 2026 | Zakat separate for Saudi shareholders |
| SE | 20.6% | PwC WWTS 2026 | |
| SG | 17.0% | PwC WWTS 2026 | |
| SI | 22.0% | PwC WWTS 2026 | |
| SK | 24.0% | PwC WWTS 2026 | |
| SM | 17.0% | PwC WWTS 2026 | San Marino, 17% with no sub-national corporate income tax. |
| SN | 30.0% | PwC WWTS 2026 | |
| SR | 36.0% | PwC WWTS 2026 | |
| SV | 30.0% | PwC WWTS 2026 | |
| TH | 20.0% | PwC WWTS 2026 | |
| TN | 15.0% | PwC WWTS 2026 | |
| TR | 25.0% | PwC WWTS 2026 | |
| TW | 20.0% | PwC WWTS 2026 | |
| TZ | 30.0% | PwC WWTS 2026 | |
| UA | 18.0% | PwC WWTS 2026 | |
| UG | 30.0% | PwC WWTS 2026 | |
| US | 25.7% | PwC WWTS 2026 | Federal 21% + weighted state ~4.7% |
| UY | 25.0% | PwC WWTS 2026 | |
| UZ | 15.0% | PwC WWTS 2026 | |
| VE | 34.0% | PwC WWTS 2026 | |
| VG | 0.0% | PwC WWTS 2026 | British Virgin Islands levies no corporate income tax. National and combined coincide: there is no sub-national corporate income tax. |
| VN | 20.0% | PwC WWTS 2026 | |
| XK | 10.0% | PwC WWTS 2026 | |
| ZA | 27.0% | PwC WWTS 2026 | |
| ZM | 30.0% | PwC WWTS 2026 | |
| ZW | 24.5% | PwC WWTS 2026 |
Values shift annually. If a rate here disagrees with the latest publication of the cited source, please raise it at /corrections.