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SOURCE
KPMG's Corporate and Indirect Tax Rate Survey 2009 (www.kpmg.com), and PricewaterhouseCoopers's Worldwide Tax Summaries Online (www.pwc.com).
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.
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Most recent
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
Rank
Countries
Amount
Date
# 1
United Arab Emirates :
55 %
2009
Taxation in United Arab Emirates
= 2
Congo, Republic of the :
45 %
1999
Taxation in Congo, Republic of the
= 2
Uganda :
45 %
2009
Taxation in Uganda
# 4
Japan :
40.69 %
2009
Taxation in Japan
= 5
United States :
40 %
2009
Taxation in United States
= 5
Libya :
40 %
2009
Taxation in Libya
# 7
Cameroon :
38.5 %
2002
Taxation in Cameroon
= 8
Benin :
38 %
2006
Taxation in Benin
= 8
Congo, Democratic Republic of the :
38 %
2009
Taxation in Congo, Democratic Republic of the
= 8
Malawi :
38 %
2000
Taxation in Malawi
= 11
Sri Lanka :
35 %
2009
Taxation in Sri Lanka
= 11
Sudan :
35 %
2009
Taxation in Sudan
= 11
Pakistan :
35 %
2009
Taxation in Pakistan
= 11
Malta :
35 %
2009
Taxation in Malta
= 11
Qatar :
35 %
2009
Taxation in Qatar
= 11
Argentina :
35 %
2009
Taxation in Argentina
= 11
Senegal :
35 %
2002
Taxation in Senegal
= 11
Gabon :
35 %
2002
Taxation in Gabon
= 11
Zambia :
35 %
2009
Taxation in Zambia
= 11
Namibia :
35 %
2009
Taxation in Namibia
= 11
Angola :
35 %
2009
Taxation in Angola
# 22
South Africa :
34.55 %
2009
Taxation in South Africa
# 23
Netherlands Antilles :
34.5 %
2009
Taxation in Netherlands Antilles
= 24
Brazil :
34 %
2009
Taxation in Brazil
= 24
Venezuela :
34 %
2009
Taxation in Venezuela
= 26
India :
33.99 %
2009
Taxation in India
= 26
Belgium :
33.99 %
2009
Taxation in Belgium
= 28
France :
33.33 %
2009
Taxation in France
= 28
Jamaica :
33.33 %
2009
Taxation in Jamaica
= 30
Colombia :
33 %
2009
Taxation in Colombia
= 30
Canada :
33 %
2009
Taxation in Canada
# 32
Mozambique :
32 %
2009
Taxation in Mozambique
# 33
Italy :
31.4 %
2009
Taxation in Italy
# 34
Guatemala :
31 %
2009
Taxation in Guatemala
# 35
Zimbabwe :
30.9 %
2009
Taxation in Zimbabwe
= 36
Swaziland :
30 %
2009
Taxation in Swaziland
= 36
Australia :
30 %
2009
Taxation in Australia
= 36
Kenya :
30 %
2004
Taxation in Kenya
= 36
Spain :
30 %
2009
Taxation in Spain
= 36
Tunisia :
30 %
2009
Taxation in Tunisia
= 36
Nigeria :
30 %
2009
Taxation in Nigeria
= 36
Philippines :
30 %
2009
Taxation in Philippines
= 36
New Zealand :
30 %
2009
Taxation in New Zealand
= 36
Costa Rica :
30 %
2009
Taxation in Costa Rica
= 36
Peru :
30 %
2009
Taxation in Peru
= 36
Honduras :
30 %
2009
Taxation in Honduras
= 36
Panama :
30 %
2009
Taxation in Panama
= 36
Thailand :
30 %
2009
Taxation in Thailand
= 36
Papua New Guinea :
30 %
2009
Taxation in Papua New Guinea
= 36
Tanzania :
30 %
2009
Taxation in Tanzania
= 36
Ethiopia :
30 %
2008
Taxation in Ethiopia
# 52
Germany :
29.44 %
2009
Taxation in Germany
# 53
Fiji :
29 %
2009
Taxation in Fiji
# 54
Luxembourg :
28.59 %
2009
Taxation in Luxembourg
= 55
Aruba :
28 %
2009
Taxation in Aruba
= 55
Mexico :
28 %
2009
Taxation in Mexico
= 55
Norway :
28 %
2009
Taxation in Norway
= 55
Syria :
28 %
2009
Taxation in Syria
= 55
United Kingdom :
28 %
2009
Taxation in United Kingdom
= 55
Indonesia :
28 %
2009
Taxation in Indonesia
# 61
Bangladesh :
27.5 %
2009
Taxation in Bangladesh
# 62
Sweden :
26.3 %
2009
Taxation in Sweden
= 63
Finland :
26 %
2009
Taxation in Finland
= 63
Israel :
26 %
2009
Taxation in Israel
# 65
Netherlands :
25.5 %
2009
Taxation in Netherlands
= 66
Côte d'Ivoire :
25 %
2009
Taxation in Côte d'Ivoire
= 66
Ecuador :
25 %
2009
Taxation in Ecuador
= 66
Denmark :
25 %
2009
Taxation in Denmark
= 66
Vietnam :
25 %
2009
Taxation in Vietnam
= 66
Ukraine :
25 %
2009
Taxation in Ukraine
= 66
Malaysia :
25 %
2009
Taxation in Malaysia
= 66
China :
25 %
2009
Taxation in China
= 66
Portugal :
25 %
2009
Taxation in Portugal
= 66
Dominican Republic :
25 %
2009
Taxation in Dominican Republic
= 66
Austria :
25 %
2009
Taxation in Austria
= 66
Ghana :
25 %
2009
Taxation in Ghana
= 66
Barbados :
25 %
2009
Taxation in Barbados
= 66
Botswana :
25 %
2009
Taxation in Botswana
= 66
Jordan :
25 %
2009
Taxation in Jordan
= 66
Bolivia :
25 %
2009
Taxation in Bolivia
= 66
Uruguay :
25 %
2009
Taxation in Uruguay
= 66
Greece :
25 %
2009
Taxation in Greece
# 83
Belarus :
24 %
2009
Taxation in Belarus
# 84
Switzerland :
21.17 %
2009
Taxation in Switzerland
= 85
Slovenia :
21 %
2009
Taxation in Slovenia
= 85
Estonia :
21 %
2009
Taxation in Estonia
= 87
Kazakhstan :
20 %
2009
Taxation in Kazakhstan
= 87
Czech Republic :
20 %
2009
Taxation in Czech Republic
= 87
Turkey :
20 %
2009
Taxation in Turkey
= 87
Russia :
20 %
2009
Taxation in Russia
= 87
Croatia :
20 %
2009
Taxation in Croatia
= 87
Saudi Arabia :
20 %
2009
Taxation in Saudi Arabia
= 87
Lithuania :
20 %
2009
Taxation in Lithuania
= 87
Armenia :
20 %
2009
Taxation in Armenia
= 95
Poland :
19 %
2009
Taxation in Poland
= 95
Slovakia :
19 %
2009
Taxation in Slovakia
# 97
Singapore :
18 %
2009
Taxation in Singapore
# 98
Chile :
17 %
2009
Taxation in Chile
= 99
Romania :
16 %
2009
Taxation in Romania
= 99
Hungary :
16 %
2009
Taxation in Hungary
= 101
Mauritius :
15 %
2009
Taxation in Mauritius
= 101
Kuwait :
15 %
2009
Taxation in Kuwait
= 101
Iceland :
15 %
2009
Taxation in Iceland
= 101
Latvia :
15 %
2009
Taxation in Latvia
# 105
Ireland :
12.5 %
2009
Taxation in Ireland
# 106
Oman :
12 %
2009
Taxation in Oman
= 107
Serbia and Montenegro :
10 %
2009
Taxation in Serbia and Montenegro
= 107
Cyprus :
10 %
2009
Taxation in Cyprus
= 107
Albania :
10 %
2009
Taxation in Albania
= 107
Bulgaria :
10 %
2009
Taxation in Bulgaria
= 107
Bosnia and Herzegovina :
10 %
2009
Taxation in Bosnia and Herzegovina
= 107
Paraguay :
10 %
2009
Taxation in Paraguay
= 107
Macedonia, Republic of :
10 %
2009
Taxation in Macedonia, Republic of
= 114
Cayman Islands :
0 %
2009
Taxation in Cayman Islands
= 114
Bermuda :
0 %
2009
Taxation in Bermuda
= 114
Bahrain :
0 %
2009
Taxation in Bahrain
= 114
Bahamas, The :
0 %
2009
Taxation in Bahamas, The
= 114
Man, Isle of :
0 %
2009
Taxation in Man, Isle of
Weighted average:
26.0 %
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.
SOURCE: KPMG's Corporate and Indirect Tax Rate Survey 2009 (www.kpmg.com), and PricewaterhouseCoopers's Worldwide Tax Summaries Online (www.pwc.com).
See also
See this stat for year:
2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998
Related links:
CITATION
"Highest marginal tax rate, corporate rate > % by country", KPMG's Corporate and Indirect Tax Rate Survey 2009 (www.kpmg.com), and PricewaterhouseCoopers's Worldwide Tax Summaries Online (www.pwc.com).. Retrieved from http://www.NationMaster.com/graph/tax_hig_mar_tax_rat_cor_rat-highest-marginal-tax-rate-corporate
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