| # | Country | Combined corporate income tax rate | Corporate income tax rate, central government |
|---|---|---|---|
| 1 | Colombia | 35.0 % | 35.0 % |
| 2 | Portugal | 31.5 % | 30.0 % |
| 3 | Australia | 30.0 % | 30.0 % |
| 4 | Costa Rica | 30.0 % | -30.0 % |
| 5 | Mexico | 30.0 % | 30.0 % |
| 6 | Germany | 29.9 % | 15.8 % |
| 7 | Japan | 29.7 % | 23.2 % |
| 8 | New Zealand | 28.0 % | 28.0 % |
| 9 | Italy | 27.8 % | 24.0 % |
| 10 | Chile | 27.0 % | 27.0 % |
| 11 | South Korea | 26.5 % | 24.0 % |
| 12 | Canada | 26.2 % | 15.0 % |
| 13 | France | 25.8 % | 25.8 % |
| 14 | Netherlands | 25.8 % | 25.8 % |
| 15 | United States | 25.8 % | 21.0 % |
| 16 | Belgium | 25.0 % | 25.0 % |
| 17 | Spain | 25.0 % | 25.0 % |
| 18 | United Kingdom | 25.0 % | 25.0 % |
| 19 | Luxembourg | 24.9 % | 18.2 % |
| 20 | Austria | 24.0 % | 24.0 % |
| 21 | Israel | 23.0 % | 23.0 % |
| 22 | Türkiye | 23.0 % | 25.0 % |
| 23 | Denmark | 22.0 % | 22.0 % |
| 24 | Greece | 22.0 % | 22.0 % |
| 25 | Norway | 22.0 % | 22.0 % |
| 26 | Slovakia | 21.0 % | 21.0 % |
| 27 | Sweden | 20.6 % | 20.6 % |
| 28 | Estonia | 20.0 % | 20.0 % |
| 29 | Finland | 20.0 % | 20.0 % |
| 30 | Iceland | 20.0 % | 20.0 % |
| 31 | Latvia | 20.0 % | 20.0 % |
| 32 | Switzerland | 19.7 % | 8.5 % |
| 33 | Czechia | 19.0 % | 19.0 % |
| 34 | Poland | 19.0 % | 19.0 % |
| 35 | Slovenia | 19.0 % | 19.0 % |
| 36 | Lithuania | 15.0 % | 15.0 % |
| 37 | Ireland | 12.5 % | 12.5 % |
| 38 | Hungary | 9.0 % | 9.0 % |
Top 38 entries with a recorded value; entries without data are not ranked.