Statutory rate on profits · 2026 · TaxAtlas · 203 countries
The statutory corporate income tax rate: what the law states, not what companies actually pay once deductions, credits and structuring are applied.
TaxAtlas 2026, 203 jurisdictions, top national rate. The gap with the effective rate can be vast: several European multinationals legally paid under 5% for years.
The map records four decades of continuous global decline — from around 40% in the 1980s to a little over 20% on average today. A low rate is not a zero rate: read this alongside the tax haven map.
The 2021 OECD agreement introduced a 15% minimum tax on groups with over €750 million in turnover, in force since 2024. It is the first global floor in the history of taxation, and it ended the race to zero.