Ranking
Corporate tax: every jurisdiction's rate, sourced
The corporate tax rate each profile carries, ranked from lowest to highest, with the official source cited and the date it was recorded. It is the rate our simulator reads.
Published on 2 November 2026 · Jason Pivron, director
From the lowest rate to the highest
| Jurisdiction | Rate | Rule from the profile | Source |
|---|---|---|---|
| Anguilla | 0 % | 0 % | gov.ai (to be checked) · 30 September 2026 |
| Bahamas | 0 % | 0 % | inlandrevenue.finance.gov.bs (to be checked) · 30 September 2026 |
| Bahrain | 0 % | 0 % outside oil and gas | mofne.gov.bh · 30 September 2026 |
| Belize | 0 % to 19 % | 0 to 19 % depending on income source | bts.gov.bz (to be checked) · 30 September 2026 |
| British Virgin Islands | 0 % | 0 % · economic substance rules apply | bvifsc.vg (to be checked) · 30 September 2026 |
| Cayman Islands | 0 % | 0 % · economic substance rules apply | gov.ky (to be checked) · 30 September 2026 |
| Delaware | 0 % | 0 % federal for a non-resident with no US trade or business and no US-source income | irs.gov (to be checked) · 30 September 2026 |
| Estonia | 0 % | 0 % on reinvested profits, 22/78 on distribution | emta.ee · 30 September 2026 |
| Guernsey | 0 % | 0% (10% or 20% for certain activities) | gov.gg · 30 September 2026 |
| Isle of Man | 0 % | 0% (10% for banks and large retailers, 20% on income from Isle of Man land) | gov.im · 30 September 2026 |
| Jersey | 0 % | 0% (10% or 20% for certain activities) | gov.je · 30 September 2026 |
| Kazakhstan (AIFC) | 0 % | 0% on financial and ancillary services, until 1 January 2066 | aifc.kz (to be checked) · 30 September 2026 |
| Marshall Islands | 0 % | 0 % · widely used in ship registration | rmiparliament.org · 30 September 2026 |
| Nevis | 0 % | 0 % on foreign-source income | nevisfsrc.com (to be checked) · 30 September 2026 |
| Panama | 0 % | 0 % territorial | dgi.mef.gob.pa (to be checked) · 30 September 2026 |
| Qatar | 0 % to 10 % | 0 to 10 % depending on regime and shareholding | gta.gov.qa · qfc.qa · 30 September 2026 |
| Saint Vincent and the Grenadines | 0 % | 0 % on foreign-source income | svgfsa.com (to be checked) · 30 September 2026 |
| Seychelles | 0 % | 0 % on foreign-source income | src.gov.sc (to be checked) · 30 September 2026 |
| Vanuatu | 0 % | 0 % | vanuatucustoms.gov.vu (to be checked) · 30 September 2026 |
| Hong Kong | 8.25 % to 16.5 % | 8.25 to 16.5 % · exemption possible on income earned outside the territory, on application | ird.gov.hk · 30 September 2026 |
| Andorra | 10 % | 10% on profits | govern.ad · 30 September 2026 |
| Bulgaria | 10 % | 10 % flat rate · 5 % on dividends | minfin.bg · minfin.bg · 30 September 2026 |
| Kosovo | 10 % | 10% on profits | taxsummaries.pwc.com (to be checked) · 30 September 2026 |
| Switzerland | 11.9 % to 21 % | 11.9 to 21 % all taxes combined, by canton | estv2.admin.ch (to be checked) · 30 September 2026 |
| Ireland | 12.5 % | 12.5 % on trading activities | revenue.ie · 30 September 2026 |
| Liechtenstein | 12.5 % | 12.5% on profits | statistikportal.li · 30 September 2026 |
| Portugal | 14.7 % | ≈ 14.7 % · Madeira regime subject to conditions | info.portaldasfinancas.gov.pt (to be checked) · 30 September 2026 |
| Cyprus | 15 % | ≈ 15 % on profits | gov.cy (to be checked) · 30 September 2026 |
| Gibraltar | 15 % | ≈ 15 % · exemptions on non-territorial income | gibraltar.gov.gi · 30 September 2026 |
| Singapore | 17 % | 17 % · start-up reliefs | iras.gov.sg · 30 September 2026 |
| Netherlands | 19 % | 19 % on the lower band, headline rate above | kvk.nl · 30 September 2026 |
| United Kingdom | 19 % to 25 % | 19 to 25 % depending on profit | gov.uk · 30 September 2026 |
| Saudi Arabia | 20 % | 20 % on the foreign share · zakat on the local share | zatca.gov.sa (to be checked) · 30 September 2026 |
| Luxembourg | 23.87 % | 23.87% all-in in Luxembourg City (2025 rate) | taxsummaries.pwc.com (to be checked) · 30 September 2026 |
| Angola | 25 % | 25% (industrial tax, general rate) | plmj.com (to be checked) · 30 September 2026 |
| Ghana | 25 % | 25% on profits | gra.gov.gh · 30 September 2026 |
| Ivory Coast | 25 % | 25% on profits | cms.law (to be checked) · 30 September 2026 |
| Türkiye | 25 % | 25% on profits | taxsummaries.pwc.com (to be checked) · 30 September 2026 |
| South Africa | 27 % | 27% on profits | sars.gov.za · 30 September 2026 |
| Togo | 27 % | 27% (since 1 January 2019) | a-tla.org (to be checked) · 30 September 2026 |
| Burkina Faso | 27.5 % | 27.5% on profits | dgi.bf · 30 September 2026 |
| Rwanda | 28 % | 28% (rate cut from 30% to 28% in 2024) | rra.gov.rw (to be checked) · 30 September 2026 |
| Costa Rica | 30 % | 30% (reduced rates for small companies) | moore-global.com (to be checked) · 30 September 2026 |
| DR Congo | 30 % | 30% (Laws No. 23/052 and 23/053, in force on 1 January 2026) | blog.avocats.deloitte.fr (to be checked) · 30 September 2026 |
| El Salvador | 30 % | 30% (25% if taxable income does not exceed USD 150,000) | mh.gob.sv (to be checked) · 30 September 2026 |
| Gabon | 30 % | 30% (35% oil and mining) | taxsummaries.pwc.com (to be checked) · 30 September 2026 |
| Kenya | 30 % | 30% (resident company) | kra.go.ke · 30 September 2026 |
| Mali | 30 % | 30% on profits | africarrieres.com (to be checked) · 30 September 2026 |
| Nigeria | 30 % | 30% (separate regime for small companies) | taxsummaries.pwc.com (to be checked) · 30 September 2026 |
| Senegal | 30 % | 30% on profits | cms.law (to be checked) · 30 September 2026 |
| Sierra Leone | 30 % | 30% (restored by the 2026 Finance Act) | news.bloombergtax.com (to be checked) · 30 September 2026 |
| Tanzania | 30 % | 30% on profits | tra.go.tz · 30 September 2026 |
| Malta | 35 % | 35%, with part of the tax refunded to shareholders on distribution | cfr.gov.mt · 30 September 2026 |
On review (rule based on turnover, activity or a threshold, or not established): Wyoming and New Mexico, Florida, Canada · Quebec, Canada · Ontario, Paraguay, Saint Lucia, Georgia, Malaysia · Labuan, Samoa, United Arab Emirates, Mauritius, Curaçao, Monaco, Congo-Brazzaville, Guinea.
What this rate tells you, and what it does not
It is the company's tax, as the profile records it. It says nothing about your personal tax: as long as your tax residence does not genuinely move, a foreign company does not reduce it.
A rate shown as a range depends on profit, activity or regime. A jurisdiction whose rule allows no reliable estimate is marked “on review”. Every rate is to be checked with the country's tax authority before any decision.
Frequently asked questions
Does a low corporate tax rate reduce my personal tax?
No. As long as your tax residence does not genuinely move, a foreign company does not reduce your personal tax.