U.S. Boasts Highest Corporate Tax Rate in the OECD November 21, 2005 Andrew Chamberlain Andrew Chamberlain We’ve just released a new study on corporate taxation around the globe. Bottom line: the U.S. is a global leader in yet another area—high corporate tax rates. Here’s a taste of the report by Staff Attorney Chris Atkins and President Scott A. Hodge, which you can download in PDF format here: The United States has the highest overall corporate income tax rate (39.3 percent combined federal and sub-federal) among all countries in the Organization for Economic Cooperation and Development (OECD) (see table below). Japan (39.0 percent) and Germany (38.9 percent) have the second and third highest corporate income tax rates. The nation with the lowest corporate income tax rate in the OECD is Ireland (12.5 percent). Read the full piece here. Stay informed on the tax policies impacting you. Subscribe to get insights from our trusted experts delivered straight to your inbox. Subscribe Share Tweet Share Email Topics Center for Federal Tax Policy Corporate Income Taxes