SEARCH ALL
FACTS & STATISTICS
Search encyclopedia, statistics and forums:
DEFINITION
Highest marginal tax rate (corporate rate) is the highest rate shown on the schedule of tax rates applied to the taxable income of corporations.
Taxation Statistics > Highest marginal tax rate, corporate rate > % (most recent) by country
Showing latest available data.
Select another time period:
Most recent
1998
1999
2000
2001
2002
2003
2004
2005
2006
Rank
Countries
Amount
(top to bottom)
Date
#1
Saudi Arabia :
45 %
1999 ...
#2
Congo, Republic of the :
45 %
1999 ...
#3
Guyana :
45 %
2004 ...
#4
Congo, Democratic Republic of the :
40 %
2006 ...
#5
Egypt :
40 %
2003 ...
#6
Colombia :
38.5 %
2006 ...
#7
Cameroon :
38.5 %
2002 ...
#8
Malawi :
38 %
2000 ...
#9
Benin :
38 %
2006 ...
#10
Pakistan :
37 %
2006 ...
#11
Barbados :
36 %
2004 ...
#12
Qatar :
35 %
1998 ...
#13
Zambia :
35 %
2004 ...
#14
Sri Lanka :
35 %
2006 ...
#15
Senegal :
35 %
2002 ...
#16
Gabon :
35 %
2002 ...
#17
Malta :
35 %
2006 ...
#18
Côte d'Ivoire :
35 %
2006 ...
#19
Philippines :
35 %
2006 ...
#20
United States :
35 %
2006 ...
#21
Spain :
35 %
2006 ...
#22
Argentina :
35 %
2006 ...
#23
Namibia :
35 %
2006 ...
#24
Morocco :
35 %
2003 ...
#25
Netherlands Antilles :
34.5 %
2006 ...
#26
Venezuela :
34 %
2006 ...
#27
Belgium :
33.99 %
2006 ...
#28
India :
33.6 %
2006 ...
#29
France :
33.33 %
2006 ...
#30
Monaco :
33.3 %
2002 ...
#31
Jamaica :
33.3 %
2004 ...
#32
Italy :
33 %
2006 ...
#33
New Zealand :
33 %
2006 ...
#34
Mozambique :
32 %
2006 ...
#35
Fiji :
31 %
2006 ...
#36
Guatemala :
31 %
2006 ...
#37
Israel :
31 %
2006 ...
#38
Nicaragua :
30 %
2006 ...
#39
Saint Lucia :
30 %
2006 ...
#40
Uganda :
30 %
2006 ...
#41
Antigua and Barbuda :
30 %
2006 ...
#42
New Caledonia :
30 %
2004 ...
#43
Australia :
30 %
2006 ...
#44
Peru :
30 %
2006 ...
#45
Bosnia and Herzegovina :
30 %
2006 ...
#46
Turkey :
30 %
2006 ...
#47
Kyrgyzstan :
30 %
1998 ...
#48
Zimbabwe :
30 %
2004 ...
#49
Burma :
30 %
2000 ...
#50
Solomon Islands :
30 %
2006 ...
#51
Kazakhstan :
30 %
2006 ...
#52
Brunei :
30 %
2006 ...
#53
Nigeria :
30 %
2002 ...
#54
China :
30 %
2002 ...
#55
Paraguay :
30 %
2004 ...
#56
Costa Rica :
30 %
2006 ...
#57
Panama :
30 %
2004 ...
#58
Dominican Republic :
30 %
2006 ...
#59
Thailand :
30 %
2006 ...
#60
Indonesia :
30 %
2006 ...
#61
Tanzania :
30 %
2006 ...
#62
Japan :
30 %
2006 ...
#63
United Kingdom :
30 %
2006 ...
#64
Kenya :
30 %
2004 ...
#65
Swaziland :
30 %
2006 ...
#66
Uruguay :
30 %
2006 ...
#67
Netherlands :
29.6 %
2006 ...
#68
Greece :
29 %
2006 ...
#69
Mexico :
29 %
2006 ...
#70
South Africa :
29 %
2006 ...
#71
Sweden :
28 %
2006 ...
#72
Malaysia :
28 %
2006 ...
#73
Norway :
28 %
2006 ...
#74
Denmark :
28 %
2006 ...
#75
Vietnam :
28 %
2006 ...
#76
Finland :
26 %
2006 ...
#77
Honduras :
25 %
2004 ...
#78
Slovenia :
25 %
2006 ...
#79
Ukraine :
25 %
2006 ...
#80
Korea, South :
25 %
2006 ...
#81
Ecuador :
25 %
2006 ...
#82
Germany :
25 %
2006 ...
#83
El Salvador :
25 %
1998 ...
#84
Iran :
25 %
2006 ...
#85
Portugal :
25 %
2006 ...
#86
Mauritius :
25 %
2006 ...
#87
Austria :
25 %
2006 ...
#88
Papua New Guinea :
25 %
2003 ...
#89
Bolivia :
25 %
2006 ...
#90
Trinidad and Tobago :
25 %
2006 ...
#91
Ghana :
25 %
2006 ...
#92
Czech Republic :
24 %
2006 ...
#93
Russia :
24 %
2006 ...
#94
Estonia :
23 %
2006 ...
#95
Luxembourg :
22.88 %
2006 ...
#96
Canada :
22.1 %
2006 ...
#97
Azerbaijan :
22 %
2006 ...
#98
United Arab Emirates :
20 %
1998 ...
#99
Cambodia :
20 %
2006 ...
#100
Puerto Rico :
20 %
2004 ...
#101
Faroe Islands :
20 %
2004 ...
#102
Albania :
20 %
2006 ...
#103
Georgia :
20 %
2006 ...
#104
Singapore :
20 %
2006 ...
#105
Croatia :
20 %
2005 ...
#106
Slovakia :
19 %
2006 ...
#107
Poland :
19 %
2006 ...
#108
Hong Kong :
17.5 %
2006 ...
#109
Chile :
16.5 %
2004 ...
#110
Hungary :
16 %
2006 ...
#111
Romania :
16 %
2006 ...
#112
Liechtenstein :
15 %
2006 ...
#113
Latvia :
15 %
2006 ...
#114
Bulgaria :
15 %
2006 ...
#115
Macedonia, Republic of :
15 %
2006 ...
#116
Lithuania :
15 %
2006 ...
#117
Brazil :
15 %
2006 ...
#118
Moldova :
15 %
2006 ...
#119
Botswana :
15 %
2006 ...
#120
Ireland :
12.5 %
2006 ...
#121
Macau :
12 %
2006 ...
#122
Oman :
12 %
2004 ...
#123
Uzbekistan :
12 %
2006 ...
#124
Cyprus :
10 %
2006 ...
#125
Serbia and Montenegro :
10 %
2006 ...
#126
Switzerland :
8.5 %
2006 ...
#127
Kuwait :
6 %
1998 ...
Weighted average:
27.2 %
DEFINITION: Highest marginal tax rate (corporate rate) is the highest rate shown on the schedule of tax rates applied to the taxable income of corporations.
See also
See this stat for year:
2006 2005 2004 2003 2002 2001 2000 1999 1998
Related links: