June 7, 2012 National and State Corporate Income Tax Rates, U.S. States and OECD Countries, 2009 Print this page Subscribe Support our work To sort this table, click any column header. A PDF and Excel file are available at the bottom of the page for downloading and printing. 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, Tax Foundation * For the purposes of comperability, Washington’s B&O gross receipts tax 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 Topics Center for Federal Tax Policy
