An update to this dataset has been posted to the Tax Foundation Github data archive.
Table: OECD Corporate Income TaxA corporate income tax (CIT) is levied by federal and state governments on business profits. Many companies are not subject to the CIT because they are taxed as pass-through businesses, with income reportable under the individual income tax. Rates
| Australia |
| Austria |
| Belgium |
| Canada |
| Chile |
| Czech Republic |
| Denmark |
| Estonia |
| Finland |
| France |
| Germany |
| Greece |
| Hungary |
| Iceland |
| Ireland |
| Israel |
| Italy |
| Japan |
| Korea |
| Luxembourg |
| Mexico |
| Netherlands |
| New Zealand |
| Norway |
| Poland |
| Portugal |
| Slovak Republic |
| Slovenia |
| Spain |
| Sweden |
| Switzerland |
| Turkey |
| United Kingdom |
| United States |
| Simple Average |
| Weighted Average (by GDP) |
| 1981 | 1982 | 1983 | 1984 | 1985 | 1986 | 1987 | 1988 | 1989 | 1990 | 1991 | 1992 | 1993 | 1994 | 1995 | 1996 | 1997 | 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 |
| 46.0% | 46.0% | 46.0% | 46.0% | 46.0% | 49.0% | 49.0% | 39.0% | 39.0% | 39.0% | 39.0% | 39.0% | 33.0% | 33.0% | 36.0% | 36.0% | 36.0% | 36.0% | 36.0% | 34.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% |
| 55.0% | 55.0% | 55.0% | 55.0% | 55.0% | 55.0% | 55.0% | 55.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% |
| 48.0% | 48.0% | 45.0% | 45.0% | 45.0% | 45.0% | 43.0% | 43.0% | 43.0% | 41.0% | 39.0% | 39.0% | 40.2% | 40.2% | 40.2% | 40.2% | 40.2% | 40.2% | 40.2% | 40.2% | 40.2% | 40.2% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% |
| 50.9% | 49.5% | 48.3% | 47.6% | 49.4% | 49.8% | 48.6% | 41.3% | 41.3% | 41.5% | 41.8% | 42.5% | 42.6% | 42.6% | 42.9% | 42.9% | 42.9% | 42.9% | 42.9% | 42.4% | 40.5% | 38.0% | 35.9% | 34.4% | 34.2% | 33.9% | 34.0% | 31.4% | 31.0% | 29.4% | 27.6% | 26.1% | 26.1% |
| n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 15.0% | 15.0% | 15.0% | 16.0% | 16.5% | 17.0% | 17.0% | 17.0% | 17.0% | 17.0% | 17.0% | 20.0% | 17.0% | 20.0% |
| n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 45.0% | 42.0% | 41.0% | 39.0% | 39.0% | 35.0% | 35.0% | 31.0% | 31.0% | 31.0% | 31.0% | 28.0% | 26.0% | 24.0% | 24.0% | 21.0% | 20.0% | 19.0% | 19.0% | 19.0% | 19.0% |
| 40.0% | 40.0% | 40.0% | 40.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 40.0% | 38.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 32.0% | 32.0% | 30.0% | 30.0% | 30.0% | 30.0% | 28.0% | 28.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% |
| n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 26.0% | 26.0% | 26.0% | 26.0% | 26.0% | 24.0% | 23.0% | 22.0% | 21.0% | 21.0% | 21.0% | 21.0% | 21.0% | 21.0% |
| 61.5% | 61.8% | 61.5% | 61.8% | 61.8% | 51.5% | 51.5% | 51.5% | 52.5% | 44.5% | 42.0% | 39.0% | 25.0% | 25.0% | 25.0% | 28.0% | 28.0% | 28.0% | 28.0% | 29.0% | 29.0% | 29.0% | 29.0% | 29.0% | 26.0% | 26.0% | 26.0% | 26.0% | 26.0% | 26.0% | 26.0% | 24.5% | 24.5% |
| 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 45.0% | 45.0% | 42.0% | 42.0% | 42.0% | 42.0% | 34.0% | 33.3% | 33.3% | 36.7% | 36.7% | 41.7% | 41.7% | 40.0% | 37.8% | 36.4% | 35.4% | 35.4% | 35.4% | 35.0% | 34.4% | 34.4% | 34.4% | 34.4% | 34.4% | 34.4% | 34.4% | 34.4% |
| 60.0% | 60.0% | 60.0% | 60.0% | 60.0% | 60.0% | 60.0% | 60.0% | 60.0% | 54.5% | 56.3% | 58.2% | 56.5% | 52.2% | 55.1% | 55.9% | 56.8% | 56.0% | 52.0% | 52.0% | 38.9% | 38.9% | 40.2% | 38.9% | 38.9% | 38.9% | 38.9% | 30.2% | 30.2% | 30.2% | 30.2% | 30.2% | 30.2% |
| 45.0% | 45.0% | 45.0% | 45.0% | 49.0% | 49.0% | 49.0% | 49.0% | 46.0% | 46.0% | 46.0% | 40.5% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 40.0% | 40.0% | 40.0% | 37.5% | 35.0% | 35.0% | 35.0% | 32.0% | 29.0% | 25.0% | 25.0% | 25.0% | 24.0% | 20.0% | 20.0% | 26.0% |
| n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 50.0% | 40.0% | 40.0% | 40.0% | 40.0% | 36.0% | 18.0% | 18.0% | 18.0% | 18.0% | 18.0% | 18.0% | 18.0% | 18.0% | 18.0% | 16.0% | 16.0% | 17.3% | 20.0% | 20.0% | 20.0% | 19.0% | 19.0% | 19.0% | 19.0% |
| n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 30.0% | 30.0% | 18.0% | 18.0% | 18.0% | 18.0% | 18.0% | 18.0% | 15.0% | 15.0% | 18.0% | 20.0% | 20.0% | 20.0% |
| 45.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 47.0% | 43.0% | 43.0% | 40.0% | 40.0% | 40.0% | 40.0% | 38.0% | 36.0% | 36.0% | 32.0% | 28.0% | 24.0% | 20.0% | 16.0% | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% |
| n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 36.0% | 36.0% | 36.0% | 36.0% | 35.0% | 34.0% | 31.0% | 29.0% | 27.0% | 26.0% | 25.0% | 24.0% | 25.0% | 25.0% |
| 36.3% | 41.3% | 46.4% | 46.4% | 46.4% | 46.4% | 46.4% | 46.4% | 46.4% | 46.4% | 47.8% | 52.2% | 52.2% | 53.2% | 53.2% | 53.2% | 53.2% | 37.0% | 37.0% | 37.0% | 36.0% | 36.0% | 34.0% | 33.0% | 33.0% | 33.0% | 33.0% | 27.5% | 27.5% | 27.5% | 27.5% | 27.5% | 27.5% |
| n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 50.0% | 46.4% | 40.9% | 40.9% | 40.9% | 40.9% | 40.9% | 39.5% | 39.5% | 39.5% | 39.5% | 39.5% | 39.5% | 39.5% | 39.5% | 39.5% | 37.0% |
| n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 30.8% | 30.8% | 29.7% | 29.7% | 29.7% | 27.5% | 27.5% | 27.5% | 27.5% | 24.2% | 24.2% | 24.2% | 24.2% | 24.2% |
| n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 37.5% | 37.5% | 30.4% | 30.4% | 30.4% | 30.4% | 29.6% | 29.6% | 29.6% | 28.6% | 28.6% | 28.8% | 28.8% | 29.2% |
| 42.0% | 42.0% | 42.0% | 42.0% | 42.0% | 42.0% | 40.6% | 39.2% | 37.0% | 36.0% | 35.0% | 35.0% | 34.8% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 35.0% | 35.0% | 35.0% | 35.0% | 34.0% | 33.0% | 30.0% | 29.0% | 28.0% | 28.0% | 28.0% | 30.0% | 30.0% | 30.0% | 30.0% |
| 48.0% | 48.0% | 48.0% | 43.0% | 43.0% | 42.0% | 42.0% | 42.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 34.5% | 34.5% | 34.5% | 31.5% | 29.6% | 25.5% | 25.5% | 25.5% | 25.5% | 25.0% | 25.0% | 25.0% |
| 45.0% | 45.0% | 45.0% | 45.0% | 45.0% | 48.0% | 48.0% | 28.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 30.0% | 30.0% | 30.0% | 28.0% | 28.0% | 28.0% |
| 50.8% | 50.8% | 50.8% | 50.8% | 50.8% | 50.8% | 50.8% | 50.8% | 50.8% | 50.8% | 50.8% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% |
| n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 38.0% | 36.0% | 34.0% | 30.0% | 28.0% | 28.0% | 27.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% |
| 49.0% | 50.7% | 55.1% | 55.1% | 55.1% | 50.3% | 48.1% | 48.1% | 40.2% | 40.2% | 39.6% | 39.6% | 39.6% | 39.6% | 39.6% | 39.6% | 37.4% | 37.4% | 37.4% | 35.2% | 35.2% | 33.0% | 33.0% | 27.5% | 27.5% | 27.5% | 26.5% | 26.5% | 26.5% | 26.5% | 26.5% | 31.5% | 31.5% |
| n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 45.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 29.0% | 29.0% | 25.0% | 25.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 23.0% |
| n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 23.0% | 22.0% | 21.0% | 20.0% | 20.0% | 20.0% | 17.0% |
| 33.0% | 33.0% | 33.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 32.5% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% |
| 57.8% | 57.8% | 58.1% | 56.6% | 56.6% | 56.6% | 56.6% | 56.6% | 60.1% | 53.0% | 30.0% | 30.0% | 30.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 26.3% | 26.3% | 26.3% | 26.3% | 22.0% |
| 33.0% | 33.0% | 33.0% | 32.9% | 31.9% | 31.7% | 31.7% | 30.6% | 30.6% | 30.6% | 27.7% | 28.0% | 28.5% | 28.5% | 28.5% | 28.5% | 28.5% | 27.8% | 25.1% | 24.9% | 24.7% | 24.4% | 24.1% | 24.1% | 21.3% | 21.3% | 21.3% | 21.2% | 21.2% | 21.2% | 21.2% | 21.2% | 21.1% |
| n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 33.0% | 33.0% | 33.0% | 30.0% | 33.0% | 30.0% | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% |
| 52.0% | 52.0% | 50.0% | 45.0% | 40.0% | 35.0% | 35.0% | 35.0% | 35.0% | 34.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 31.0% | 31.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 28.0% | 28.0% | 28.0% | 26.0% | 24.0% | 23.0% |
| 49.7% | 49.7% | 49.8% | 49.8% | 49.8% | 49.8% | 44.2% | 38.6% | 38.7% | 38.7% | 38.9% | 38.9% | 39.8% | 39.7% | 39.6% | 39.5% | 39.5% | 39.4% | 39.4% | 39.3% | 39.3% | 39.3% | 39.3% | 39.3% | 39.3% | 39.3% | 39.3% | 39.3% | 39.1% | 39.2% | 39.2% | 39.1% | 39.1% |
| 47.5% | 48.0% | 47.8% | 47.7% | 48.2% | 47.2% | 46.6% | 44.0% | 42.7% | 41.0% | 39.6% | 38.1% | 37.6% | 37.1% | 36.6% | 36.6% | 36.6% | 35.6% | 34.8% | 32.6% | 31.6% | 30.5% | 30.1% | 29.2% | 28.2% | 27.5% | 27.0% | 26.0% | 25.7% | 25.6% | 25.5% | 25.4% | 25.5% |
| 49.1% | 49.4% | 49.7% | 49.2% | 49.1% | 48.4% | 45.7% | 42.3% | 41.8% | 42.6% | 42.7% | 42.6% | 42.6% | 42.3% | 42.9% | 42.6% | 42.5% | 40.7% | 39.2% | 38.6% | 37.3% | 36.9% | 36.6% | 35.9% | 35.4% | 35.0% | 34.5% | 33.1% | 33.3% | 33.3% | 32.8% | 32.4% | 32.5% |
| 1981 | 1982 | 1983 | 1984 | 1985 | 1986 | 1987 | 1988 | 1989 | 1990 | 1991 | 1992 | 1993 | 1994 | 1995 | 1996 | 1997 | 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 |
Source: OECD 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.
Database
PART II. Taxation of Corporate and Capital Income. Table II.1. Corporate income tax rate: Combined Central and Subcentral (column 4):
http://www.oecd.org/tax/taxpolicyanalysis/oecdtaxdatabase.htm
n.a. – Data not available.
See OECD documentation for more details and country-specific footnotes