Source: KPMG
From: January 2019 Update
Download as an excel file instead: http://www.stern.nyu.edu/~adamodar/pc/datasets/countrytaxrates.xls
Country | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 |
Afghanistan | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
Albania | 10.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
Algeria | 25.00% | 19.00% | 26.00% | 26.00% | 26.00% | 26.00% |
Andorra | 0.00% | 0.00% | 0.00% | 0.00% | 10.00% | 10.00% |
Angola | 35.00% | 35.00% | 30.00% | 30.00% | 30.00% | 30.00% |
Anguilla | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Antigua and Barbuda | 0.00% | 0.00% | 0.00% | 0.00% | 25.00% | 25.00% |
Argentina | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 30.00% |
Armenia | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
Aruba | 28.00% | 28.00% | 25.00% | 25.00% | 25.00% | 25.00% |
Australia | 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% |
Azerbaijan | 0.00% | 0.00% | 0.00% | 0.00% | 20.00% | 20.00% |
Bahamas | 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% |
Bangladesh | 27.50% | 27.50% | 25.00% | 25.00% | 25.00% | 25.00% |
Barbados | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 30.00% |
Belarus | 18.00% | 18.00% | 18.00% | 18.00% | 18.00% | 18.00% |
Belgium | 33.99% | 33.99% | 33.99% | 33.99% | 33.99% | 29.00% |
Benin | 0.00% | 0.00% | 0.00% | 0.00% | 30.00% | 30.00% |
Bermuda | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Bolivia | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
Bonaire, Saint Eustat | 0.00% | 0.00% | 0.00% | 0.00% | 25.00% | 25.00% |
Bosnia and Herzego | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
Botswana | 22.00% | 22.00% | 22.00% | 22.00% | 22.00% | 22.00% |
Brazil | 34.00% | 34.00% | 34.00% | 34.00% | 34.00% | 34.00% |
Brunei Darussalam | 0.00% | 0.00% | 0.00% | 0.00% | 18.50% | 18.50% |
Bulgaria | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
Burkina Faso | 0.00% | 0.00% | 0.00% | 0.00% | 27.50% | 28.00% |
Burundi | 0.00% | 0.00% | 0.00% | 0.00% | 30.00% | 30.00% |
Cambodia | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
Cameroon | 0.00% | 0.00% | 33.00% | 33.00% | 33.00% | 33.00% |
Canada | 26.00% | 26.50% | 26.50% | 26.50% | 26.50% | 26.50% |
Cayman Islands | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Chile | 20.00% | 20.00% | 24.00% | 24.00% | 25.50% | 26.00% |
China | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
Colombia | 25.00% | 25.00% | 25.00% | 25.00% | 34.00% | 33.00% |
Congo (Democratic | 0.00% | 0.00% | 0.00% | 0.00% | 35.00% | 35.00% |
Costa Rica | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
Croatia | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 18.00% |
Curacao | 27.50% | 27.50% | 22.00% | 22.00% | 22.00% | 22.00% |
Cyprus | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% |
Czech Republic | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% |
Denmark | 25.00% | 24.50% | 22.00% | 22.00% | 22.00% | 22.00% |
Djibouti | 0.00% | 0.00% | 0.00% | 0.00% | 25.00% | 25.00% |
Dominica | 0.00% | 0.00% | 0.00% | 0.00% | 25.00% | 25.00% |
Dominican Republic | 29.00% | 28.00% | 27.00% | 27.00% | 27.00% | 27.00% |
Ecuador | 22.00% | 22.00% | 22.00% | 22.00% | 22.00% | 25.00% |
Egypt | 25.00% | 25.00% | 22.50% | 22.50% | 22.50% | 23.00% |
El Salvador | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
Estonia | 21.00% | 21.00% | 20.00% | 20.00% | 20.00% | 20.00% |
Ethiopia | 0.00% | 0.00% | 0.00% | 0.00% | 30.00% | 30.00% |
Fiji | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
Finland | 24.50% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
France | 33.33% | 33.33% | 33.33% | 33.30% | 33.33% | 33.00% |
Gabon | 0.00% | 0.00% | 0.00% | 0.00% | 30.00% | 30.00% |
Gambia | 0.00% | 0.00% | 0.00% | 0.00% | 31.00% | 31.00% |
Georgia | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
Germany | 29.55% | 29.58% | 29.72% | 29.72% | 29.79% | 30.00% |
Ghana | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
Gibraltar | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
Greece | 26.00% | 26.00% | 29.00% | 29.00% | 29.00% | 29.00% |
Grenada | 0.00% | 0.00% | 0.00% | 0.00% | 30.00% | 30.00% |
Guatemala | 31.00% | 28.00% | 25.00% | 25.00% | 25.00% | 25.00% |
Guernsey | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Honduras | 35.00% | 30.00% | 30.00% | 30.00% | 25.00% | 25.00% |
Hong Kong SAR | 16.50% | 16.50% | 16.50% | 16.50% | 16.50% | 16.50% |
Hungary | 19.00% | 19.00% | 19.00% | 19.00% | 9.00% | 9.00% |
Iceland | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
India | 33.99% | 33.99% | 34.61% | 34.61% | 34.61% | 35.00% |
Indonesia | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
Iraq | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
Ireland | 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% |
Israel | 25.00% | 26.50% | 25.00% | 25.00% | 24.00% | 23.00% |
Italy | 31.40% | 31.40% | 31.40% | 31.40% | 24.00% | 24.00% |
Ivory Coast | 0.00% | 0.00% | 0.00% | 0.00% | 25.00% | 25.00% |
Jamaica | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
Japan | 38.01% | 35.64% | 33.86% | 30.86% | 30.86% | 30.86% |
Jersey | 0.00% | 0.00% | 20.00% | 20.00% | 20.00% | 20.00% |
Jordan | 14.00% | 14.00% | 20.00% | 20.00% | 20.00% | 20.00% |
Kazakhstan | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
Kenya | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
Korea, Republic of | 24.20% | 24.20% | 24.20% | 24.20% | 22.00% | 25.00% |
Kuwait | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
Kyrgyzstan | 0.00% | 0.00% | 0.00% | 0.00% | 10.00% | 10.00% |
Latvia | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 20.00% |
Lebanon | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
Libya | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
Liechtenstein | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% |
Lithuania | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
Luxembourg | 29.22% | 29.22% | 29.22% | 29.22% | 27.08% | 26.01% |
Macau | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% | 12.00% |
Macedonia | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
Madagascar | 0.00% | 0.00% | 0.00% | 0.00% | 20.00% | 20.00% |
Malawi | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
Malaysia | 25.00% | 25.00% | 24.00% | 24.00% | 24.00% | 24.00% |
Malta | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% |
Mauritius | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
Mexico | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
Moldova | 0.00% | 0.00% | 12.00% | 12.00% | 12.00% | 12.00% |
Monaco | 0.00% | 0.00% | 0.00% | 0.00% | 33.33% | 33.00% |
Mongolia | 0.00% | 0.00% | 0.00% | 0.00% | 25.00% | 25.00% |
Montenegro | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% |
Morocco | 30.00% | 30.00% | 31.00% | 31.00% | 31.00% | 31.00% |
Mozambique | 32.00% | 32.00% | 32.00% | 32.00% | 32.00% | 32.00% |
Myanmar | 0.00% | 0.00% | 0.00% | 0.00% | 25.00% | 25.00% |
Namibia | 33.00% | 33.00% | 33.00% | 32.00% | 32.00% | 32.00% |
Netherlands | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
New Zealand | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% |
Nicaragua | 0.00% | 0.00% | 0.00% | 0.00% | 30.00% | 30.00% |
Nigeria | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
Norway | 28.00% | 27.00% | 27.00% | 25.00% | 24.00% | 23.00% |
Oman | 12.00% | 12.00% | 12.00% | 12.00% | 15.00% | 15.00% |
Pakistan | 35.00% | 34.00% | 33.00% | 32.00% | 31.00% | 30.00% |
Palestinian Territory | 0.00% | 0.00% | 0.00% | 0.00% | 15.00% | 15.00% |
Panama | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
Papua New Guinea | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
Paraguay | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% | 10.00% |
Peru | 30.00% | 30.00% | 28.00% | 28.00% | 29.50% | 29.50% |
Philippines | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
Poland | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% | 19.00% |
Portugal | 25.00% | 23.00% | 21.00% | 21.00% | 21.00% | 21.00% |
Qatar | 10.00% | 10.00% | 10.00% | 0.00% | 10.00% | 10.00% |
Romania | 16.00% | 16.00% | 16.00% | 16.00% | 16.00% | 16.00% |
Russia | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
Rwanda | 0.00% | 0.00% | 0.00% | 0.00% | 30.00% | 30.00% |
Saint Kitts and Nevis | 0.00% | 0.00% | 0.00% | 0.00% | 33.00% | 33.00% |
Saint Lucia | 0.00% | 0.00% | 0.00% | 0.00% | 30.00% | 30.00% |
Saint Vincent and th | 0.00% | 0.00% | 0.00% | 0.00% | 32.50% | 33.00% |
Samoa | 27.00% | 27.00% | 27.00% | 27.00% | 27.00% | 27.00% |
Saudi Arabia | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
Senegal | 0.00% | 0.00% | 0.00% | 0.00% | 30.00% | 30.00% |
Serbia | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
Sierra Leone | 0.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
Singapore | 17.00% | 17.00% | 17.00% | 17.00% | 17.00% | 17.00% |
Sint Maarten (Dutch | 34.50% | 34.50% | 34.50% | 34.50% | 34.50% | 35.00% |
Slovakia | 23.00% | 22.00% | 22.00% | 22.00% | 21.00% | 21.00% |
Slovenia | 17.00% | 17.00% | 17.00% | 17.00% | 19.00% | 19.00% |
Solomon Islands | 0.00% | 0.00% | 0.00% | 0.00% | 30.00% | 30.00% |
South Africa | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% | 28.00% |
Spain | 30.00% | 30.00% | 28.00% | 25.00% | 25.00% | 25.00% |
Sri Lanka | 28.00% | 28.00% | 28.00% | 15.00% | 28.00% | 28.00% |
St Maarten | 0.00% | 0.00% | 24.50% | 34.50% | 34.50% | 35.00% |
Sudan | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% |
Suriname | 36.00% | 34.50% | 34.50% | 34.50% | 36.00% | 36.00% |
Swaziland | 0.00% | 0.00% | 0.00% | 0.00% | 27.50% | 28.00% |
Sweden | 22.00% | 22.00% | 22.00% | 22.00% | 22.00% | 22.00% |
Switzerland | 18.01% | 17.92% | 17.92% | 17.92% | 17.77% | 18.00% |
Syria | 22.00% | 22.00% | 22.00% | 22.00% | 28.00% | 28.00% |
Taiwan | 17.00% | 17.00% | 17.00% | 17.00% | 17.00% | 20.00% |
Tanzania | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
Thailand | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
Trinidad and Tobago | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
Tunisia | 30.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
Turkey | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 22.00% |
Turkmenistan | 0.00% | 0.00% | 0.00% | 0.00% | 20.00% | 20.00% |
Turks and Caicos Isl | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Uganda | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% | 30.00% |
Ukraine | 19.00% | 18.00% | 18.00% | 18.00% | 18.00% | 18.00% |
United Arab Emirates | 55.00% | 55.00% | 55.00% | 55.00% | 55.00% | 55.00% |
United Kingdom | 23.00% | 21.00% | 20.00% | 20.00% | 19.00% | 19.00% |
United States | 40.00% | 40.00% | 40.00% | 40.00% | 40.00% | 27.00% |
Uruguay | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% | 25.00% |
Uzbekistan | 0.00% | 0.00% | 0.00% | 7.50% | 7.50% | 7.50% |
Vanuatu | 0.00% | 0.00% | 0.00% | 0.00% | 34.00% | 0.00% |
Venezuela | 34.00% | 34.00% | 34.00% | 34.00% | 34.00% | 34.00% |
Vietnam | 25.00% | 22.00% | 22.00% | 22.00% | 20.00% | 20.00% |
Yemen | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% | 20.00% |
Zambia | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% |
Zimbabwe | 25.75% | 25.75% | 25.75% | 25.75% | 25.00% | 25.00% |
Africa average | 28.37% | 27.85% | 28.17% | 28.06% | 28.21% | 28.26% |
Americas average | 28.35% | 27.77% | 27.61% | 27.81% | 28.29% | 28.03% |
Asia average | 22.13% | 22.00% | 21.98% | 21.41% | 21.04% | 21.21% |
EU average | 22.75% | 22.39% | 22.15% | 22.09% | 21.33% | 21.29% |
Europe average | 20.60% | 20.42% | 20.05% | 19.97% | 19.53% | 19.48% |
Global average | 24.15% | 23.85% | 23.74% | 23.58% | 24.04% | 24.03% |
Latin America avera | 27.96% | 27.31% | 27.16% | 27.38% | 27.98% | 28.11% |
North America avera | 33.00% | 33.25% | 33.25% | 33.25% | 33.25% | 26.75% |
Oceania average | 27.00% | 27.00% | 27.00% | 27.00% | 28.43% | 28.43% |
OECD average | 25.32% | 24.98% | 24.77% | 24.69% | 23.95% | 23.50% |
South America avera | 27.96% | 27.31% | 27.16% | 27.38% | 27.98% | 28.11% |