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| OECD Overall Rank |
Country/State | Federal Rate 2009 |
Top State/Provincial Corporate Tax Rate |
Combined Federal and State Rate (Adjusted)(a) |
|---|---|---|---|---|
| Pennsylvania | 35 | 9.99 | 41.5 | |
| Minnesota | 35 | 9.8 | 41.4 | |
| Massachusetts | 35 | 9.5 | 41.2 | |
| Alaska | 35 | 9.4 | 41.1 | |
| New Jersey | 35 | 9.36 | 41.1 | |
| Rhode Island | 35 | 9 | 40.9 | |
| Maine | 35 | 8.93 | 40.8 | |
| California | 35 | 8.84 | 40.7 | |
| West Virginia | 35 | 8.75 | 40.7 | |
| Delaware | 35 | 8.7 | 40.7 | |
| Indiana | 35 | 8.5 | 40.5 | |
| New Hampshire | 35 | 8.5 | 40.5 | |
| Vermont | 35 | 8.5 | 40.5 | |
| Maryland | 35 | 8.25 | 40.4 | |
| Oregon | 35 | 7.9 | 40.1 | |
| Wisconsin | 35 | 7.9 | 40.1 | |
| Nebraska | 35 | 7.81 | 40.1 | |
| Idaho | 35 | 7.6 | 39.9 | |
| New Mexico | 35 | 7.6 | 39.9 | |
| Connecticut | 35 | 7.5 | 39.9 | |
| Illinois | 35 | 7.3 | 39.7 | |
| New York | 35 | 7.1 | 39.6 | |
| Kansas | 35 | 7.05 | 39.6 | |
| 01 | Japan | 30 | 11.56 | 39.54 |
| Arizona | 35 | 6.968 | 39.5 | |
| North Carolina | 35 | 6.9 | 39.5 | |
| Montana | 35 | 6.75 | 39.4 | |
| Alabama | 35 | 6.5 | 39.2 | |
| Arkansas | 35 | 6.5 | 39.2 | |
| North Dakota | 35 | 6.5 | 39.2 | |
| Tennessee | 35 | 6.5 | 39.2 | |
| Washington* | 35 | 6.4 | 39.2 | |
| Hawaii | 35 | 6.4 | 39.2 | |
| 02 | United States | 35 | 6.3 | 39.1 |
| Missouri | 35 | 6.25 | 39.1 | |
| Michigan | 35 | 6.04 | 38.9 | |
| Georgia | 35 | 6 | 38.9 | |
| Kentucky | 35 | 6 | 38.9 | |
| Oklahoma | 35 | 6 | 38.9 | |
| Virginia | 35 | 6 | 38.9 | |
| Iowa | 35 | 12 | 38.6 | |
| Florida | 35 | 5.5 | 38.6 | |
| Ohio | 35 | 5.1 | 38.3 | |
| Mississippi | 35 | 5 | 38.3 | |
| South Carolina | 35 | 5 | 38.3 | |
| Utah | 35 | 5 | 38.3 | |
| Colorado | 35 | 4.63 | 38.0 | |
| Louisiana | 35 | 8 | 37.4 | |
| Texas* | 35 | 1 | 35.7 | |
| Nevada | 35 | 0 | 35.0 | |
| South Dakota | 35 | 0 | 35.0 | |
| Wyoming | 35 | 0 | 35.0 | |
| 03 | France | 34.43 | 34.4 | |
| 04 | Belgium | 33.99 | 33.99 | |
| 05 | Canada | 19 | 12.3 | 31.32 |
| 06 | Germany | 15.83 | 14.4 | 30.18 |
| 07 | New Zealand | 30 | 30 | |
| 08 | Spain | 30 | 30 | |
| 09 | Australia | 30 | 30 | |
| 10 | Luxembourg | 21.84 | 6.75 | 28.59 |
| 11 | United Kingdom | 28 | 28 | |
| 12 | Mexico | 28 | 28 | |
| 13 | Norway | 28 | 28 | |
| 14 | Italy | 27.5 | 27.5 | |
| 15 | Portugal | 25 | 1.5 | 26.5 |
| 16 | Sweden | 26.3 | 26.3 | |
| 17 | Finland | 26 | 26 | |
| 18 | Netherlands | 25.5 | 25.5 | |
| 19 | Austria | 25 | 25 | |
| 20 | Denmark | 25 | 25 | |
| 21 | Greece | 25 | 25 | |
| 22 | Korea | 22 | 2.5 | 24.2 |
| 23 | Switzerland | 8.50 | 14.47 | 21.17 |
| 24 | Czech Republic | 20 | 20 | |
| 25 | Hungary | 20 | 20 | |
| 26 | Turkey | 20 | 20 | |
| 27 | Poland | 19 | 19 | |
| 28 | Slovak Republic | 19 | 19 | |
| 29 | Iceland | 15 | 15 | |
| 30 | Ireland | 12.5 | 12.5 |
Source: http://www.oecd.org/dataoecd/26/56/33717459.xls, CCH, TaxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. Foundation
* For the purposes of comperability, Washington’s B&O gross receipts taxA gross receipts tax is a tax applied to a company’s gross sales, without deductions for a firm’s business expenses, like costs of goods sold and compensation. Unlike a sales tax, a gross receipts tax is assessed on businesses and apply to business-to-business transactions in addition to final consumer purchases, leading to tax pyramiding. has been converted into an effective CIT rate and Texas’ 1% Margins tax rate has been included as if it were a traditional CIT.
a. Combined rate adjusted for federal deduction of state tax
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