Corporate
Marginal Tax Rates - By country
Source: KPMG
Date of Analysis: January 2011
| Tax Rate- 1/1/05 | Tax Rate - 1/1/06 | Tax rate; 1/1/07 | Tax rate: April 2008 | Tax rate: Jan 2009 | Tax rate: 2010 | |
| Afghanistan | 20.00% | 20.00% | 20.00% | 20.00% | ||
| Albania | 23.00% | 20.00% | 20.00% | 10.00% | 10.00% | 10.00% |
| Angola | 35.00% | 35.00% | 35.00% | 35.00% | ||
| Argentina | 35.00% | 35.00% | 36.00% | 35.00% | 35.00% | 35.00% |
| Armenia | 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% |
| Australia | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Austria | 25.00% | 25.00% | 26.00% | 25.00% | 25.00% | 25.00% |
| Bahamas | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Bahrain | NA | NA | 0.00% | 0.00% | 0.00% | 0.00% |
| Bangladesh | 30.00% | 30.00% | 30.00% | 30.00% | 27.50% | 27.50% |
| Barbados | 30.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Belarus | 24.00% | 24.00% | 24.00% | 24.00% | ||
| Belgium | 33.99% | 33.99% | 33.99% | 33.99% | 33.99% | 33.99% |
| Bermuda | 0.00% | 0.00% | ||||
| Bolivia | 25.00% | 25.00% | 26.00% | 25.00% | 25.00% | 25.00% |
| Bosnia & Herzogovina | 30.00% | 10.00% | 10.00% | 10.00% | ||
| Botswana | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Brazil | 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% |
| Canada | 36.10% | 36.10% | 36.10% | 33.50% | 33.00% | 33.00% |
| Cayman Islands | 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% |
| China | 33.00% | 33.00% | 33.00% | 25.00% | 25.00% | 25.00% |
| Colombia | 35.00% | 35.00% | 34.00% | 33.00% | 33.00% | 33.00% |
| Costa Rica | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Croatia | 20.32% | 20.32% | 20.00% | 20.00% | 20.00% | 20.00% |
| Cyprus | 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% |
| Denmark | 28.00% | 28.00% | 28.00% | 25.00% | 25.00% | 25.00% |
| Dominican Republic | 25.00% | 30.00% | 29.00% | 25.00% | 25.00% | 25.00% |
| Ecuador | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| Egypt | NA | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Estonia | 24.00% | 23.00% | 22.00% | 21.00% | 21.00% | 21.00% |
| Fiji | 31.00% | 31.00% | 31.00% | 31.00% | 29.00% | 28.00% |
| Finland | 26.00% | 26.00% | 26.00% | 26.00% | 26.00% | 26.00% |
| France | 33.83% | 33.33% | 33.33% | 33.33% | 33.33% | 33.33% |
| Germany | 38.31% | 38.34% | 38.36% | 29.51% | 29.44% | 29.41% |
| Gibraltar | 35.00% | 33.00% | 27.00% | 22.00% | ||
| Greece | 32.00% | 29.00% | 25.00% | 25.00% | 25.00% | 24.00% |
| Guatamela | 31.00% | 31.00% | 31.00% | 31.00% | ||
| Guernsey | 0.00% | 0.00% | ||||
| Honduras | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 25.00% |
| Hong Kong | 17.50% | 17.50% | 17.50% | 16.50% | 16.50% | 16.50% |
| Hungary | 16.00% | 16.00% | 16.00% | 16.00% | 16.00% | 16.00% |
| Iceland | 18.00% | 18.00% | 18.00% | 15.00% | 15.00% | 18.00% |
| India | 36.59% | 33.66% | 33.99% | 33.99% | 33.99% | 33.99% |
| Indonesia | 30.00% | 30.00% | 30.00% | 30.00% | 28.00% | 28.00% |
| Iran | 25.00% | 25.00% | 25.00% | 25.00% | ||
| Ireland | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% |
| Isle of Man | 0.00% | 0.00% | ||||
| Israel | 34.00% | 31.00% | 29.00% | 27.00% | 26.00% | 26.00% |
| Italy | 37.25% | 37.25% | 37.25% | 31.40% | 31.40% | 31.40% |
| Jamaica | 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% |
| Jersey | 0.00% | 0.00% | ||||
| Jordan | 35.00% | 35.00% | 25.00% | 25.00% | ||
| Kazakhstan | 30.00% | 30.00% | 30.00% | 30.00% | 20.00% | 20.00% |
| Korea, | 27.50% | 27.50% | 27.40% | 27.50% | 24.20% | 24.20% |
| Kuwait | NA | NA | 55.00% | 15.00% | 15.00% | 15.00% |
| Latvia | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
| Libya | 40.00% | 40.00% | 40.00% | 40.00% | ||
| Lithuania | 15.00% | 15.00% | 15.00% | 15.00% | 20.00% | 20.00% |
| Luxembourg | 30.38% | 29.63% | 29.63% | 29.63% | 28.59% | 28.59% |
| Macau | 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% |
| Malaysia | 28.00% | 28.00% | 27.00% | 26.00% | 25.00% | 25.00% |
| Malta | 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% |
| Mexico | 30.00% | 29.00% | 28.00% | 28.00% | 28.00% | 28.00% |
| Montenegro | 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% |
| Netherlands | 31.50% | 29.60% | 25.50% | 25.50% | 25.50% | 25.50% |
| Netherlands Antilles | 34.50% | 34.50% | 34.50% | 34.50% | 34.50% | 34.50% |
| New Zealand | 33.00% | 33.00% | 33.00% | 30.00% | 30.00% | 30.00% |
| Nigeria | 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% |
| Oman | 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% |
| Palestine | 16.00% | 16.00% | 16.00% | 16.00% | ||
| Panama | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 27.50% |
| Papua New Guinea | 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% |
| Peru | 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% |
| Poland | 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% |
| Quatar | 35.00% | 10.00% | ||||
| Romania | 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% |
| Saudi Arabia | NA | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Singapore | 20.00% | 20.00% | 20.00% | 18.00% | 18.00% | 17.00% |
| Slovak Republic | 19.00% | 19.00% | 19.00% | 18.00% | 19.00% | 19.00% |
| Slovenia | 25.00% | 25.00% | 23.00% | 22.00% | 21.00% | 20.00% |
| South Africa | 37.80% | 36.90% | 36.90% | 34.55% | 34.55% | 34.55% |
| Spain | 35.00% | 35.00% | 32.50% | 30.00% | 30.00% | 30.00% |
| Sri Lanka | 32.50% | 32.50% | 35.00% | 35.00% | 35.00% | 35.00% |
| Sudan | 35.00% | 35.00% | 35.00% | 35.00% | ||
| Sweden | 28.00% | 28.00% | 28.00% | 28.00% | 26.30% | 26.30% |
| Switzerland | 21.30% | 21.30% | 21.30% | 21.17% | 21.17% | 21.17% |
| Syria | 28.00% | 28.00% | 29.00% | 29.00% | ||
| Taiwan | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 17.00% |
| Thailand | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Tunisia | 35.00% | 35.00% | 30.00% | 30.00% | 30.00% | 30.00% |
| Turkey | 30.00% | 30.00% | 20.00% | 20.00% | 20.00% | 20.00% |
| Ukraine | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
| United Arab Emirates | 55.00% | 55.00% | 55.00% | 55.00% | 55.00% | 55.00% |
| UK | 30.00% | 30.00% | 30.00% | 28.00% | 28.00% | 28.00% |
| USA | 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% |
| Venezuela | 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% |
| Yemen | 35.00% | 35.00% | 35.00% | 35.00% | ||
| Zambia | 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% |