| | | |
| 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009
|
1
| EAP
| East Asia & Pacific
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
2
| ECA
| Europe & Central Asia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
3
| EMU
| Euro area
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
4
| HIC
| High income
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
5
| HPC
| Heavily indebted poor countries (HIPC)
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
6
| LAC
| Latin America & Caribbean
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
7
| LDC
| Least developed countries: UN classification
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
8
| LIC
| Low income
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
9
| LMC
| Lower middle income
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
10
| LMY
| Low & middle income
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
11
| MIC
| Middle income
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
12
| MNA
| Middle East & North Africa
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
13
| NOC
| High income: nonOECD
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
14
| OEC
| High income: OECD
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
15
| SAS
| South Asia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
16
| SSA
| Sub-Saharan Africa
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
17
| UMC
| Upper middle income
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
18
| WLD
| World
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
19
| AFG
| Afghanistan
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 20 | | | | | | | | 20 | 20 | 2
|
20
| ALB
| Albania
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | 23 | 20 | 20 | 10 | 1
|
21
| DZA
| Algeria
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
22
| ASM
| American Samoa
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
23
| ADO
| Andorra
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
24
| AGO
| Angola
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 3.50000
|
25
| ATG
| Antigua and Barbuda
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
26
| ARG
| Argentina
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 3.50000
|
27
| ARM
| Armenia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | 20 | 20 | 20 | 20 | 20 | 20 | 2
|
28
| ABW
| Aruba
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | 35 | 35 | 28 | 28 | 2.80000
|
29
| AUS
| Australia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 36 | 36 | 34 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 3
|
30
| AUT
| Austria
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 34 | 34 | 34 | 34 | 34 | 34 | 25 | 25 | 25 | 25 | 2.50000
|
31
| AZE
| Azerbaijan
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
32
| BHS
| Bahamas The
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
33
| BHR
| Bahrain
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
34
| BGD
| Bangladesh
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 35 | 35 | 35 | 35 | 30 | 30 | 30 | 30 | 30 | 30 | 2.75000
|
35
| BRB
| Barbados
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 40 | 40 | 40 | 37.5000 | 36 | 33 | 30 | 25 | 25 | 25 | 2.50000
|
36
| BLR
| Belarus
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | 24 | 24 | 2.40000
|
37
| BEL
| Belgium
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 40.1700 | 40.1700 | 40.1700 | 40.1700 | 33.9900 | 33.9900 | 33.9900 | 33.9900 | 33.9900 | 33.9900 | 3.39900
|
38
| BLZ
| Belize
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
39
| BEN
| Benin
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | 38 | | |
|
40
| BMU
| Bermuda
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
41
| BTN
| Bhutan
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
42
| BOL
| Bolivia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 2.50000
|
43
| BIH
| Bosnia and Herzegovina
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | 30 | 10 | 1
|
44
| BWA
| Botswana
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 2.50000
|
45
| BRA
| Brazil
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 33 | 37 | 34 | 34 | 34 | 34 | 34 | 34 | 34 | 34 | 3.40000
|
46
| BRN
| Brunei Darussalam
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
47
| BGR
| Bulgaria
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | 15 | 15 | 10 | 10 | 1
|
48
| BFA
| Burkina Faso
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
49
| BDI
| Burundi
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
50
| KHM
| Cambodia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
51
| CMR
| Cameroon
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | 39 | 39 | 38.5000 | | 38.5000 | | | | | | |
|
52
| CAN
| Canada
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 44.6000 | 44.6000 | 42.1000 | 38.6000 | 36.6000 | 36.1000 | 36.1000 | 36.1000 | 36.1000 | 33.5000 | 3.30000
|
53
| CPV
| Cape Verde
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
54
| CYM
| Cayman Islands
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
55
| CAF
| Central African Republic
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
56
| TCD
| Chad
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
57
| CHI
| Channel Islands
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
58
| CHL
| Chile
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 15 | 15 | 15 | 16 | 16.5000 | 17 | 17 | 17 | 17 | 17 | 1.70000
|
59
| CHN
| China
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 33 | 33 | 33 | 33 | 33 | 33 | 33 | 33 | 33 | 25 | 2.50000
|
60
| COL
| Colombia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 34 | 33 | 3.30000
|
61
| COM
| Comoros
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
62
| ZAR
| Congo Dem. Rep.
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | 40 | | 40 | 40 | 40 | | 40 | | | 3.80000
|
63
| COG
| Congo Rep.
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 45 | | | | | | | | | |
|
64
| CRI
| Costa Rica
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 30 | 30 | 30 | 30 | 36 | 30 | 30 | 30 | 30 | 30 | 3
|
65
| CIV
| Cote d'Ivoire
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | 35 | 35 | 35 | | 35 | 35 | 35 | | 35 | 35 | 25 | 2.50000
|
66
| HRV
| Croatia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 35 | 35 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 2
|
67
| CUB
| Cuba
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
68
| CYP
| Cyprus
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | 28 | 28 | 15 | 15 | 10 | 10 | 10 | 10 | 1
|
69
| CZE
| Czech Republic
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 35 | 31 | 31 | 31 | 31 | 28 | 26 | 24 | 24 | 21 | 2
|
70
| DNK
| Denmark
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 32 | 32 | 30 | 30 | 30 | 30 | 28 | 28 | 28 | 25 | 2.50000
|
71
| DJI
| Djibouti
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
72
| DMA
| Dominica
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
73
| DOM
| Dominican Republic
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 30 | 25 | 25 | 2.50000
|
74
| ECU
| Ecuador
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 15 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 2.50000
|
75
| EGY
| Egypt Arab Rep.
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | 20 | 20 | 20 | 2
|
76
| SLV
| El Salvador
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
77
| GNQ
| Equatorial Guinea
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
78
| ERI
| Eritrea
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
79
| EST
| Estonia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | 24 | 23 | 22 | 21 | 2.10000
|
80
| ETH
| Ethiopia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | 30 | 30 | 30 | 30 | 30 | 30 | 30 |
|
81
| FRO
| Faeroe Islands
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
82
| FJI
| Fiji
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 35 | 35 | 34 | 32 | 32 | 31 | 31 | 31 | 31 | 31 | 2.90000
|
83
| FIN
| Finland
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 28 | 29 | 29 | 29 | 29 | 29 | 26 | 26 | 26 | 26 | 2.60000
|
84
| FRA
| France
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 40 | 36.6600 | 35.3300 | 34.3300 | 34.3300 | 34.3300 | 33.8300 | 33.3300 | 33.3300 | 33.3300 | 3.33300
|
85
| PYF
| French Polynesia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
86
| GAB
| Gabon
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | 40 | | 35 | | 35 | | | | | | |
|
87
| GMB
| Gambia The
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
88
| GEO
| Georgia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
89
| DEU
| Germany
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 52.3000 | 51.6000 | 38.3600 | 38.3600 | 39.5800 | 38.2900 | 38.3100 | 38.3400 | 38.3600 | 29.5100 | 2.94400
|
90
| GHA
| Ghana
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | 35 | 35 | 32.5000 | | 32.5000 | 32.5000 | 32.5000 | | 25 | 25 | 25 | 2.50000
|
91
| GRC
| Greece
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 40 | 40 | 37.5000 | 35 | 35 | 35 | 32 | 29 | 25 | 25 | 2.50000
|
92
| GRL
| Greenland
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
93
| GRD
| Grenada
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
94
| GUM
| Guam
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
95
| GTM
| Guatemala
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 27.5000 | 25 | 31 | 31 | 31 | 31 | 31 | 31 | 31 | 31 | 3.10000
|
96
| GIN
| Guinea
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
97
| GNB
| Guinea-Bissau
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
98
| GUY
| Guyana
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
99
| HTI
| Haiti
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
100
| HND
| Honduras
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 25 | 25 | 25 | 25 | 25 | 25 | 30 | 30 | 30 | 30 | 3
|
101
| HKG
| Hong Kong SAR China
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 16 | 16 | 16 | 16 | 16 | 17.5000 | 17.5000 | 17.5000 | 17.5000 | 16.5000 | 1.65000
|
102
| HUN
| Hungary
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 18 | 18 | 18 | 18 | 18 | 16 | 16 | 16 | 16 | 16 | 1.60000
|
103
| ISL
| Iceland
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 30 | 30 | 30 | 18 | 18 | 18 | 18 | 18 | 18 | 15 | 1.50000
|
104
| IND
| India
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 35 | 38.5000 | 39.5500 | 35.7000 | 36.7500 | 35.8750 | 36.5925 | 33.6600 | 33.9900 | 33.9900 | 3.39900
|
105
| IDN
| Indonesia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 30 | 30 | 30 | 39 | 30 | 30 | 30 | 30 | 30 | 30 | 2.80000
|
106
| IRN
| Iran Islamic Rep.
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 54 | 54 | 54 | 54 | 25 | 25 | 25 | 25 | 25 | 25 | 2.50000
|
107
| IRQ
| Iraq
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
108
| IRL
| Ireland
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 28 | 24 | 20 | 16 | 12.5000 | 12.5000 | 12.5000 | 12.5000 | 12.5000 | 12.5000 | 1.25000
|
109
| IMY
| Isle of Man
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
110
| ISR
| Israel
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 36 | 36 | 36 | 36 | 36 | 36 | 34 | 31 | 29 | 27 | 2.60000
|
111
| ITA
| Italy
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 41.2500 | 41.2500 | 40.2500 | 40.2500 | 38.2500 | 37.2500 | 37.2500 | 37.2500 | 37.2500 | 31.4000 | 3.14000
|
112
| JAM
| Jamaica
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 33.3333 | 33.3333 | 33.3333 | 33.3333 | 33.3333 | 33.3333 | 33.3333 | 33.3333 | 33.3333 | 33.3333 | 3.33333
|
113
| JPN
| Japan
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 48 | 42 | 42 | 42 | 42 | 42 | 40.6900 | 40.6900 | 40.6900 | 40.6900 | 4.06900
|
114
| JOR
| Jordan
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 2.50000
|
115
| KAZ
| Kazakhstan
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 2
|
116
| KEN
| Kenya
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | 35 | 33 | 30 | | 30 | 30 | 30 | | | | |
|
117
| KIR
| Kiribati
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
118
| PRK
| Korea Dem. Rep.
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
119
| KOR
| Korea Rep.
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 30.8000 | 30.8000 | 30.8000 | 29.7000 | 29.7000 | 29.7000 | 27.5000 | 27.5000 | 27.5000 | 27.5000 | 2.42000
|
120
| KSV
| Kosovo
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
121
| KWT
| Kuwait
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 55 | 15 | 1.50000
|
122
| KGZ
| Kyrgyz Republic
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
123
| LAO
| Lao PDR
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
124
| LVA
| Latvia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 25 | 25 | 25 | 22 | 19 | 15 | 15 | 15 | 15 | 15 | 1.50000
|
125
| LBN
| Lebanon
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
126
| LSO
| Lesotho
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
127
| LBR
| Liberia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
128
| LBY
| Libya
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | 30.3800 | | | | 40 | 40 | 4
|
129
| LIE
| Liechtenstein
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
130
| LTU
| Lithuania
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | 15 | 15 | 15 | 15 | 2
|
131
| LUX
| Luxembourg
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 37.4500 | 37.4500 | 37.4500 | 30.3800 | 30.3800 | 30.3800 | 30.3800 | 29.6300 | 29.6300 | 29.6300 | 2.85900
|
132
| MAC
| Macao SAR China
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | 12 | 12 | 12 | 12 | 1.20000
|
133
| MKD
| Macedonia FYR
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 12 | 10 | 1
|
134
| MDG
| Madagascar
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
135
| MWI
| Malawi
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | 38 | 38 | 38 | | | | | | | | |
|
136
| MYS
| Malaysia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 28 | 28 | 28 | 28 | 25 | 28 | 28 | 28 | 27 | 26 | 2.50000
|
137
| MDV
| Maldives
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
138
| MLI
| Mali
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
139
| MLT
| Malta
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | 34 | | 35 | 35 | 35 | 35 | 3.50000
|
140
| MHL
| Marshall Islands
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
141
| MRT
| Mauritania
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
142
| MUS
| Mauritius
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 35 | 35 | 25 | 25 | 25 | 25 | 25 | 25 | 22.5000 | 15 | 1.50000
|
143
| MYT
| Mayotte
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
144
| MEX
| Mexico
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 35 | 35 | 35 | 35 | 34 | 33 | 30 | 29 | 28 | 28 | 2.80000
|
145
| FSM
| Micronesia Fed. Sts.
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
146
| MDA
| Moldova
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
147
| MCO
| Monaco
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
148
| MNG
| Mongolia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
149
| MNE
| Montenegro
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | 9 | 9 | 9 | 9 | 9
|
150
| MAR
| Morocco
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
151
| MOZ
| Mozambique
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 50 | 35 | 35 | 35 | 32 | 32 | 32 | 32 | 32 | 32 | 3.20000
|
152
| MMR
| Myanmar
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
153
| NAM
| Namibia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | 35 | 40 | 35 | | 35 | 35 | 35 | | 35 | 35 | 35 | 3.50000
|
154
| NPL
| Nepal
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
155
| NLD
| Netherlands
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 35 | 35 | 35 | 34.5000 | 34.5000 | 34.5000 | 31.5000 | 29.6000 | 25.5000 | 25.5000 | 2.55000
|
156
| ANT
| Netherlands Antilles
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | 28 | | 34.5000 | 34.5000 | 34.5000 | 34.5000 | 3.45000
|
157
| NCL
| New Caledonia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
158
| NZL
| New Zealand
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 33 | 33 | 33 | 33 | 33 | 33 | 33 | 33 | 33 | 30 | 3
|
159
| NIC
| Nicaragua
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
160
| NER
| Niger
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
161
| NGA
| Nigeria
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 3
|
162
| MNP
| Northern Mariana Islands
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
163
| NOR
| Norway
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 2.80000
|
164
| OMN
| Oman
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 12 | 1.20000
|
165
| PAK
| Pakistan
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 33 | 34.6500 | 34.6500 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 3.50000
|
166
| PLW
| Palau
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
167
| PAN
| Panama
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 37 | 37 | 37 | 37 | 30 | 30 | 30 | 30 | 30 | 30 | 3
|
168
| PNG
| Papua New Guinea
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 25 | 25 | 25 | 25 | 30 | 30 | 30 | 30 | 30 | 30 | 3
|
169
| PRY
| Paraguay
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 30 | 30 | 30 | 30 | 30 | 30 | 20 | 10 | 10 | 10 | 1
|
170
| PER
| Peru
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 30 | 30 | 30 | 30 | 27 | 30 | 30 | 30 | 30 | 30 | 3
|
171
| PHL
| Philippines
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 33 | 32 | 32 | 32 | 32 | 32 | 32 | 35 | 35 | 35 | 3
|
172
| POL
| Poland
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 34 | 30 | 28 | 28 | 27 | 19 | 19 | 19 | 19 | 19 | 1.90000
|
173
| PRT
| Portugal
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 37.4000 | 37.4000 | 35.2000 | 33 | 33 | 27.5000 | 27.5000 | 27.5000 | 25 | 25 | 2.50000
|
174
| PRI
| Puerto Rico
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
175
| QAT
| Qatar
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 3.50000
|
176
| ROM
| Romania
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | 25 | 25 | 25 | 25 | 16 | 16 | 16 | 16 | 1.60000
|
177
| RUS
| Russian Federation
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | 43 | 24 | 24 | 24 | 24 | 24 | 24 | 24 | 2
|
178
| RWA
| Rwanda
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
179
| WSM
| Samoa
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
180
| SMR
| San Marino
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
181
| STP
| Sao Tome and Principe
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
182
| SAU
| Saudi Arabia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 45 | 45 | 30 | 30 | 30 | 30 | 30 | 20 | 20 | 20 | 2
|
183
| SEN
| Senegal
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | 35 | 35 | 35 | | 35 | | | | | | |
|
184
| SRB
| Serbia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | 20 | 14 | 12.3300 | 10 | 10 | 10 | 10 | 1
|
185
| SYC
| Seychelles
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
186
| SLE
| Sierra Leone
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
187
| SGP
| Singapore
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 26 | 26 | 25.5000 | 24.5000 | 22 | 22 | 20 | 20 | 20 | 18 | 1.80000
|
188
| SVK
| Slovak Republic
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 40 | 29 | 29 | 25 | 25 | 19 | 19 | 19 | 19 | 19 | 1.90000
|
189
| SVN
| Slovenia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 25 | 23 | 22 | 2.10000
|
190
| SLB
| Solomon Islands
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
191
| SOM
| Somalia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
192
| ZAF
| South Africa
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 42.2200 | 37.8000 | 37.8000 | 37.8000 | 37.8000 | 37.8000 | 37.8000 | 36.9000 | 36.9000 | 34.5500 | 3.45500
|
193
| ESP
| Spain
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 35 | 32.5000 | 30 | 3
|
194
| LKA
| Sri Lanka
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 35 | 35 | 35 | 42 | 35 | 35 | 32.5000 | 32.5000 | 35 | 35 | 3.50000
|
195
| KNA
| St. Kitts and Nevis
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
196
| LCA
| St. Lucia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
197
| VCT
| St. Vincent and the Grenadines
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
198
| SDN
| Sudan
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | 24.1000 | | | | 35 | 35 | 3.50000
|
199
| SUR
| Suriname
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
200
| SWZ
| Swaziland
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | 30 | | 30 | 30 | 30 | | 30 | 30 | 30 | 3
|
201
| SWE
| Sweden
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 28 | 2.63000
|
202
| CHE
| Switzerland
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 25.1000 | 25.1000 | 24.7000 | 24.5000 | 25 | 24.1000 | 21.3000 | 21.3000 | 21.3200 | 21.1700 | 2.11700
|
203
| SYR
| Syrian Arab Republic
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 45 | 45 | 45 | 45 | 35 | 35 | 35 | 35 | 28 | 28 | 2.80000
|
204
| TJK
| Tajikistan
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
205
| TZA
| Tanzania
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | 30 | 30 | 30 | | 30 | 30 | 30 | | 30 | 30 | | 3
|
206
| THA
| Thailand
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 3
|
207
| TMP
| Timor-Leste
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
208
| TGO
| Togo
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
209
| TON
| Tonga
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
210
| TTO
| Trinidad and Tobago
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
211
| TUN
| Tunisia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | 30 | 33 | 35 | 35 | 30 | 30 | 3
|
212
| TUR
| Turkey
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 33 | 33 | 33 | 33 | 33 | 33 | 30 | 20 | 20 | 20 | 2
|
213
| TKM
| Turkmenistan
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
214
| UGA
| Uganda
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | 30 | 30 | 30 | | 30 | 30 | 30 | | 30 | 30 | 30 | 4.50000
|
215
| UKR
| Ukraine
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | 30 | 30 | 30 | 30 | 25 | 25 | 25 | 25 | 2.50000
|
216
| ARE
| United Arab Emirates
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | 34 | 40 | 55 | 55 | 55 | 55 | 5.50000
|
217
| GBR
| United Kingdom
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 31 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 30 | 28 | 2.80000
|
218
| USA
| United States
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 40 | 40 | 40 | 40 | 40 | 34 | 40 | 40 | 40 | 40 | 4
|
219
| URY
| Uruguay
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 30 | 30 | 30 | 30 | 35 | 30 | 30 | 30 | 30 | 25 | 2.50000
|
220
| UZB
| Uzbekistan
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
221
| VUT
| Vanuatu
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
222
| VEN
| Venezuela RB
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 34 | 34 | 34 | 34 | 34 | 34 | 34 | 34 | 34 | 34 | 3.40000
|
223
| VNM
| Vietnam
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | 35 | 32.5000 | 32 | 32 | 32 | 28 | 28 | 28 | 28 | 28 | 2.50000
|
224
| VIR
| Virgin Islands (U.S.)
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | | |
|
225
| WBG
| West Bank and Gaza
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | 16 | 16 | 1.60000
|
226
| YEM
| Yemen Rep.
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | | | | | | | 35 | 35 | 3.50000
|
227
| ZMB
| Zambia
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | 35 | 35 | 35 | | 35 | 35 | 35 | | | | | 3.50000
|
228
| ZWE
| Zimbabwe
| GB.TAX.CMAR.ZS
| Highest marginal tax rate corporate rate (%) | | | | 30.9000 | 30.9000 | 30.9000 | 30.9000 | 30.9000 | 30.9000 | 30.9000 | 30.9000 | 3.09000
|