Corporate
Marginal Tax Rates - By country
Source: KPMG
| Source: KPMG | ||||||||
| Data: As of January 5, 2013 | ||||||||
| Country | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 |
| Afghanistan | 0.00% | 0.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Albania | 23.00% | 20.00% | 20.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
| Angola | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% |
| Argentina | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% |
| Armenia | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Aruba | 35.00% | 35.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% |
| Australia | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Austria | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Bahamas | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Bahrain | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Bangladesh | 30.00% | 30.00% | 30.00% | 30.00% | 27.50% | 27.50% | 27.50% | 27.50% |
| Barbados | 30.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Belarus | 24.00% | 24.00% | 24.00% | 24.00% | 24.00% | 24.00% | 24.00% | 18.00% |
| Belgium | 33.99% | 33.99% | 33.99% | 33.99% | 33.99% | 33.99% | 33.99% | 33.99% |
| Bermuda | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Bolivia | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 25.00% | 0.00% | 25.00% |
| Bonaire | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Bosnia and Herzegovina | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
| Botswana | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 22.00% | 22.00% |
| Brazil | 34.00% | 34.00% | 34.00% | 34.00% | 34.00% | 34.00% | 34.00% | 34.00% |
| Bulgaria | 15.00% | 15.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
| Cambodia | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 20.00% | 20.00% | 20.00% |
| Canada | 36.10% | 36.10% | 36.10% | 33.50% | 33.00% | 31.00% | 28.00% | 26.00% |
| Cayman Islands | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Chile | 17.00% | 17.00% | 17.00% | 17.00% | 17.00% | 17.00% | 20.00% | 18.50% |
| China | 33.00% | 33.00% | 33.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Colombia | 35.00% | 35.00% | 34.00% | 33.00% | 33.00% | 33.00% | 33.00% | 33.00% |
| Costa Rica | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Croatia | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Curacao | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 34.50% | 27.50% |
| Cyprus | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
| Czech Republic | 26.00% | 24.00% | 24.00% | 21.00% | 20.00% | 19.00% | 19.00% | 19.00% |
| Denmark | 28.00% | 28.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Dominican Republic | 25.00% | 30.00% | 25.00% | 25.00% | 25.00% | 25.00% | 29.00% | 29.00% |
| Ecuador | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 24.00% | 23.00% |
| Egypt | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 25.00% |
| Estonia | 24.00% | 23.00% | 22.00% | 21.00% | 21.00% | 21.00% | 21.00% | 21.00% |
| El Salvador | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 30.00% |
| Fiji | 31.00% | 31.00% | 31.00% | 31.00% | 29.00% | 28.00% | 28.00% | 28.00% |
| Finland | 26.00% | 26.00% | 26.00% | 26.00% | 26.00% | 26.00% | 26.00% | 24.50% |
| France | 33.83% | 33.33% | 33.33% | 33.33% | 33.33% | 33.33% | 33.33% | 33.33% |
| Georgia | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Germany | 38.31% | 38.34% | 38.36% | 29.51% | 29.44% | 29.41% | 29.37% | 29.48% |
| Gibraltar | 35.00% | 35.00% | 35.00% | 33.00% | 27.00% | 22.00% | 10.00% | 10.00% |
| Greece | 32.00% | 29.00% | 25.00% | 25.00% | 25.00% | 24.00% | 20.00% | 20.00% |
| Guatemala | 31.00% | 31.00% | 31.00% | 31.00% | 31.00% | 31.00% | 31.00% | 31.00% |
| Guernsey | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Honduras | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 25.00% | 35.00% | 35.00% |
| Hong Kong | 17.50% | 17.50% | 17.50% | 16.50% | 16.50% | 16.50% | 16.50% | 16.50% |
| Hungary | 16.00% | 16.00% | 16.00% | 16.00% | 16.00% | 19.00% | 19.00% | 19.00% |
| Iceland | 18.00% | 18.00% | 18.00% | 15.00% | 15.00% | 18.00% | 20.00% | 20.00% |
| India | 36.59% | 33.66% | 33.99% | 33.99% | 33.99% | 33.99% | 32.44% | 32.45% |
| Indonesia | 30.00% | 30.00% | 30.00% | 30.00% | 28.00% | 25.00% | 25.00% | 25.00% |
| Ireland | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% |
| Isle of Man | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Israel | 34.00% | 31.00% | 29.00% | 27.00% | 26.00% | 25.00% | 24.00% | 25.00% |
| Italy | 37.25% | 37.25% | 37.25% | 31.40% | 31.40% | 31.40% | 31.40% | 31.40% |
| Jamaica | 33.33% | 33.33% | 33.33% | 33.33% | 33.33% | 33.33% | 33.33% | 33.33% |
| Japan | 40.69% | 40.69% | 40.69% | 40.69% | 40.69% | 40.69% | 40.69% | 38.01% |
| Jersey | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Jordan | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 14.00% | 14.00% | 14.00% |
| Kazakhstan | 30.00% | 30.00% | 30.00% | 30.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Kenya | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 30.00% |
| Korea, Republic of | 27.50% | 27.50% | 27.50% | 27.50% | 24.20% | 24.20% | 22.00% | 24.20% |
| Kuwait | 55.00% | 55.00% | 55.00% | 55.00% | 15.00% | 15.00% | 15.00% | 15.00% |
| Latvia | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
| Libya | 0.00% | 0.00% | 40.00% | 40.00% | 40.00% | 40.00% | 20.00% | 20.00% |
| Liechtenstein | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 12.50% | 12.50% |
| Lithuania | 15.00% | 15.00% | 15.00% | 15.00% | 20.00% | 15.00% | 15.00% | 15.00% |
| Luxembourg | 30.38% | 29.63% | 29.63% | 29.63% | 28.59% | 28.59% | 28.80% | 28.80% |
| Macau | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% |
| Macedonia | 15.00% | 15.00% | 12.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
| Malawi | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 30.00% |
| Malaysia | 28.00% | 28.00% | 27.00% | 26.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Malta | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% |
| Mauritius | 25.00% | 25.00% | 22.50% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
| Mexico | 30.00% | 29.00% | 28.00% | 28.00% | 28.00% | 30.00% | 30.00% | 30.00% |
| Montenegro | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% |
| Mozambique | 32.00% | 32.00% | 32.00% | 32.00% | 32.00% | 32.00% | 32.00% | 32.00% |
| Namibia | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 34.00% | 34.00% |
| Netherlands | 31.50% | 29.60% | 25.50% | 25.50% | 25.50% | 25.50% | 25.00% | 25.00% |
| New Zealand | 33.00% | 33.00% | 33.00% | 30.00% | 30.00% | 30.00% | 28.00% | 28.00% |
| Nigeria | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Norway | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% |
| Oman | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% |
| Pakistan | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% |
| Panama | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 27.50% | 25.00% | 25.00% |
| Papua New Guinea | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Paraguay | 20.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
| Peru | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Philippines | 32.00% | 35.00% | 35.00% | 35.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Poland | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% |
| Portugal | 27.50% | 27.50% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Qatar | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 10.00% | 10.00% | 10.00% |
| Romania | 16.00% | 16.00% | 16.00% | 16.00% | 16.00% | 16.00% | 16.00% | 16.00% |
| Russia | 24.00% | 24.00% | 24.00% | 24.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Saba | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Samoa | 29.00% | 29.00% | 27.00% | 27.00% | 27.00% | 27.00% | 27.00% | 27.00% |
| Saudi Arabia | 30.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Serbia | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
| Singapore | 20.00% | 20.00% | 20.00% | 18.00% | 18.00% | 17.00% | 17.00% | 17.00% |
| Slovak Republic | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% |
| Slovenia | 25.00% | 25.00% | 23.00% | 22.00% | 21.00% | 20.00% | 20.00% | 18.00% |
| South Africa | 37.78% | 36.89% | 36.89% | 34.55% | 34.55% | 34.55% | 34.55% | 34.55% |
| Spain | 35.00% | 35.00% | 32.50% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Sri Lanka | 32.50% | 32.50% | 35.00% | 35.00% | 35.00% | 35.00% | 28.00% | 28.00% |
| St Eustatius | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| St Maarten | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 34.50% | 34.50% |
| Sudan | 35.00% | 35.00% | 30.00% | 15.00% | 15.00% | 15.00% | 35.00% | 35.00% |
| Sweden | 28.00% | 28.00% | 28.00% | 28.00% | 26.30% | 26.30% | 26.30% | 26.30% |
| Switzerland | 21.30% | 21.30% | 21.32% | 21.17% | 21.17% | 21.17% | 21.17% | 21.17% |
| Syria | 35.00% | 35.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% |
| Taiwan | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 17.00% | 17.00% | 17.00% |
| Tanzania | 0.00% | 0.00% | 0.00% | 0.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Thailand | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 23.00% |
| Trinidad and Tobago | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 25.00% |
| Tunisia | 35.00% | 35.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Turkey | 30.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Uganda | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Ukraine | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 21.00% |
| United Arab Emirates | 55.00% | 55.00% | 55.00% | 55.00% | 55.00% | 55.00% | 55.00% | 55.00% |
| United Kingdom | 30.00% | 30.00% | 30.00% | 30.00% | 28.00% | 28.00% | 26.00% | 24.00% |
| United States | 40.00% | 40.00% | 40.00% | 40.00% | 40.00% | 40.00% | 40.00% | 40.00% |
| Uruguay | 30.00% | 30.00% | 30.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Vanuatu | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Venezuela | 34.00% | 34.00% | 34.00% | 34.00% | 34.00% | 34.00% | 34.00% | 34.00% |
| Vietnam | 28.00% | 28.00% | 28.00% | 28.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Yemen | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 20.00% | 20.00% |
| Zambia | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% |
| Zimbabwe | 30.90% | 30.90% | 30.90% | 30.90% | 30.90% | 25.75% | 25.75% | 25.75% |
| Africa average | 30.89% | 30.82% | 30.56% | 28.65% | 28.75% | 28.38% | 28.55% | 29.02% |
| North America average | 38.05% | 38.05% | 38.05% | 36.75% | 36.50% | 35.50% | 34.00% | 33.00% |
| Asia average | 29.79% | 28.99% | 28.46% | 27.99% | 25.73% | 23.96% | 23.10% | 22.89% |
| Europe average | 24.01% | 23.70% | 23.01% | 22.00% | 21.70% | 21.52% | 20.88% | 20.50% |
| Latin America average | 29.69% | 29.07% | 28.30% | 27.96% | 27.96% | 27.52% | 29.02% | 28.30% |
| Oceania average | 30.60% | 30.60% | 30.20% | 29.60% | 29.20% | 29.00% | 28.60% | 28.60% |
| EU average | 25.34% | 25.01% | 24.11% | 23.29% | 23.22% | 23.04% | 22.80% | 22.60% |
| OECD average | 28.45% | 27.75% | 27.08% | 26.08% | 25.73% | 25.79% | 25.50% | 25.25% |
| Global average | 27.95% | 27.50% | 26.96% | 26.12% | 25.40% | 24.71% | 24.52% | 24.43% |