December 18, 2013 OECD Corporate Income Tax Rates, 1981-2013 Print this page Subscribe Support our work An update to this dataset has been posted to the Tax Foundation Github data archive. Table: OECD Corporate 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 Tax 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 Topics Center for Federal Tax Policy Business Taxes Corporate Income Taxes Data International Taxes
