Corporate Tax Rates
Corporate income tax, top personal rate, and capital gains by country.
Click a column header to sort.
| Country ↕ | Corporate % ↕ | Top personal % ↕ | Capital gains % ↕ |
|---|---|---|---|
| Denmark | 22% | 37.45% +23.05% municipal | 42% |
| Sweden | 20.6% | 20% +29–35% municipal | 30% |
| Finland | 20% | 37.5% +4.7–10.9% municipal | 34% |
| Belgium | 25% | 50% +0–4.5% municipal | 10% |
| Austria | 23% | 55% | 27.5% |
| Netherlands | 25.8% | 49.5% | 36% on deemed return |
| France | 25.825% | 49% | 35.4% |
| Germany | 15.825% +7–20.3% municipal | 47.475% | 26.375% |
| Italy | 24% | 43% +1.23–4.23% regional & municipal | 26% |
| Spain | 25% | 24.5% +20.5–29.5% regional | 30% |
| United Kingdom | 25% | 45% | 24% |
| Ireland | 12.5% on trading income | 48% | 33% |
| Switzerland | 7.83% +3.83–12.71% cantonal | 11.5% +10.4–31.74% cantonal | Varies |
| Portugal | 28% +0–1.5% municipal | 53% | 28% |
| Greece | 22% | 44% | 15% |
| Poland | 19% | 36% | 23% |
| Czechia | 21% | 23% | Listed shares exempt |
| Hungary | 9% | 15% | 15% |
| Estonia | 22% on distributed profit | 22% | 22% |
| Japan | 26.52% | 45.945% +10% local | 15.315% +5% local |
| South Korea | 25% +2.5% municipal | 45% +4.5% municipal | Varies |
| Taiwan | 20% | 40% | Varies |
| China | 25% | 45% | Varies (20%) |
| Hong Kong | 16.5% | 16% | No general CGT |
| Singapore | 17% | 24% | No general CGT |
| Thailand | 20% | 35% | Listed shares exempt |
| Australia | 30% | 47% | 23.5% effective |
| New Zealand | 28% | 39% | No general CGT |
| United States | 21% +0–11.5% state | 37% +0–13.3% state | 23.8% |
| Canada | 15% +8–15% provincial | 33% +11.5–21.8% provincial | 16.5% effective |
| Mexico | 30% | 35% | Varies (10%) |
| Brazil | 34% | 27.5% | 15–22.5% |
| United Arab Emirates | 9% | 0% | No general CGT |
| Saudi Arabia | 20% foreign-owned entities | 0% | No general CGT |
| Qatar | 10% foreign-owned entities | 0% | No general CGT |
| Bahrain | 0% | 0% | No general CGT |
| India | 34.944% | 39% | 14.95% |
| Norway | 22% | 39.8% | 37.84% effective |
| Malaysia | 24% | 30% | No general CGT |
| Indonesia | 22% | 35% | Varies |
| Philippines | 25% | 35% | Varies |
| Turkey | 25% | 40% | Listed shares exempt |
| South Africa | 27% | 45% | 18% effective |
| Egypt | 22.5% | 27.5% | Varies |
| Argentina | 35% | 35% | Listed shares exempt |
| Chile | 27% | 40% | 10% |
| Colombia | 35% | 39% | Listed shares exempt |
| Israel | 23% | 50% | 30% |
| Kuwait | 15% foreign-owned entities | 0% | No general CGT |
| Vietnam | 20% | 35% | Varies |
Sources: official government registries and tax authorities. Verify before binding decisions.
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