Research

Corporate Tax Rate Database 2026: Worldwide Statutory and Effective Rates

By The Ledgerism Editorial Team · The Ledgerism Brief Editorial Team produces original, methodology-disclosed accounting and tax research—data trackers, databases, and reference guides built to be the most-cited source in the field. Every figure is verified against primary sources including FASB, the IRS, the PCAOB, NASBA, the AICPA, and state boards of accountancy.

A definitive reference on corporate income tax rates worldwide, compiled from the OECD Corporate Tax Statistics 2025 database, the OECD/G20 Inclusive Framework Pillar Two materials, the U.S. Internal Revenue Code, PwC Worldwide Tax Summaries, and the Tax Foundation. It distinguishes statutory rates from effective rates, separates national from combined (federal plus subnational) rates, and provides original derived insights on the 25-year global rate trend and the distribution of jurisdictions by rate band.

Compiled by The Ledgerism Brief. Last updated 2026-06-29.

Executive summary

• The average combined statutory corporate income tax (CIT) rate across all OECD/G20 Inclusive Framework jurisdictions was 21.2% in 2025, down from 28.0% in 2000 but essentially flat since 21.7% in 2019, marking the end of two decades of decline (Source: OECD, Corporate Tax Statistics 2025).
• The Tax Foundation measured a worldwide unweighted average statutory corporate tax rate of 23.58% across 181 jurisdictions in 2025, and a GDP-weighted average of 26.04% (Source: Tax Foundation, Corporate Tax Rates Around the World 2025).
• The U.S. federal corporate income tax rate is a flat 21% under 26 U.S.C. sec. 11, effective for tax years beginning after December 31, 2017; the combined federal plus average state statutory rate is approximately 25.6% to 25.7% (Source: 26 U.S.C. sec. 11; Tax Foundation; OECD).
• Average standard VAT/GST rates across OECD countries reached 19.3% in 2024, the highest on record, and VAT is in force in 175 countries worldwide (Source: OECD, Consumption Tax Trends 2024).
• The OECD/G20 Inclusive Framework Pillar Two rules set a 15% global minimum effective tax rate for multinational groups with annual revenue of at least EUR 750 million, with rules taking effect from 2024; the OECD projected that about 90% of in-scope multinationals would be covered by 2025 (Source: OECD, Global Anti-Base Erosion Model Rules).
• In 2025, 11 OECD/G20 Inclusive Framework jurisdictions had no corporate tax regime or a zero statutory rate, while 26 had rates of 30% or above (Source: OECD, Corporate Tax Statistics 2025).
• Corporate tax revenues averaged 17.8% of total tax revenue and 3.6% of GDP across 131 jurisdictions in 2022, both up from the prior measurement period (Source: OECD, Corporate Tax Statistics 2025).
• Large multinational enterprises contributed an average of 47.1% of total corporate tax revenue in 2022, up from 44.4% in 2017 (Source: OECD, Corporate Tax Statistics 2025).

Key findings

1. The average combined statutory CIT rate across Inclusive Framework jurisdictions fell from 28.0% in 2000 to 21.7% in 2019 and stood at 21.2% in 2025 (Source: OECD, Corporate Tax Statistics 2025).
2. The Tax Foundation worldwide unweighted average statutory rate was 23.58% across 181 jurisdictions in 2025, versus 40.18% in 1980 (Source: Tax Foundation, 2025).
3. The GDP-weighted worldwide average statutory rate was 26.04% in 2025, versus 46.66% in 1980 (Source: Tax Foundation, 2025).
4. The U.S. federal corporate rate has been a flat 21% since the 2017 Tax Cuts and Jobs Act, down from a prior top rate of 35% (Source: 26 U.S.C. sec. 11; IRS).
5. The U.S. combined federal plus average state statutory rate is approximately 25.6% to 25.7% in 2025-2026 (Source: Tax Foundation; OECD).
6. South America had the highest unweighted regional average statutory rate at 28.38% in 2025, and Asia the lowest at 19.74% (Source: Tax Foundation, 2025).
7. Comoros levied the highest national statutory corporate rate at 50% in 2025, followed by Puerto Rico at 37.5% (Source: Tax Foundation, 2025).
8. France had the highest rate among major OECD economies in 2025 at 36.13%, reflecting a temporary surtax on large companies above the permanent base rate of about 25.83% (Source: Tax Foundation; OECD; PwC).
9. The United Arab Emirates and Hungary had among the lowest non-zero statutory rates at 9% in 2025 (Source: PwC Worldwide Tax Summaries; Tax Foundation).
10. Fifteen jurisdictions levied no general corporate income tax in 2025, including the Cayman Islands, Bermuda, and the British Virgin Islands (Source: Tax Foundation, 2025).
11. The OECD/G20 Pillar Two global minimum tax sets a 15% effective rate floor for multinational groups with revenue of at least EUR 750 million, in effect from 2024 (Source: OECD, Pillar Two Model Rules).
12. Average standard VAT/GST across OECD countries rose to 19.3% in 2024, up from 19.1% in 2023 (Source: OECD, Consumption Tax Trends 2024).
13. Corporate tax revenue averaged 17.8% of total tax revenue across 131 jurisdictions in 2022, up from 15.9% in the prior period (Source: OECD, Corporate Tax Statistics 2025).
14. The OECD expanded its effective tax rate coverage to 104 jurisdictions in the 2025 edition, up from 90 (Source: OECD, Corporate Tax Statistics 2025).
15. Only four jurisdictions out of 226 surveyed imposed statutory corporate rates above 35% in 2025 (Source: Tax Foundation, 2025).

1. Global statutory corporate tax rate: level and 25-year trend

The single most-cited global benchmark comes from the OECD Corporate Tax Statistics database, which tracks combined (central plus sub-central) statutory rates across all OECD/G20 Inclusive Framework jurisdictions.

The average combined statutory CIT rate was 21.2% in 2025 (Source: OECD, Corporate Tax Statistics 2025). It declined from 28.0% in 2000 to 21.7% in 2019, a fall of 6.3 percentage points over that period (Source: OECD, Corporate Tax Statistics 2025). Since 2019 the average has been essentially flat, moving only from 21.7% to 21.2% over six years (Source: OECD, Corporate Tax Statistics 2025). The OECD attributes the recent stabilization in part to the Pillar Two global minimum tax reducing competitive pressure to cut rates (Source: OECD press release, July 2024).

The Tax Foundation maintains a parallel and broader dataset. Its 2025 publication surveyed 226 jurisdictions and reported an unweighted worldwide average of 23.58% across the 181 jurisdictions with available GDP data, and a GDP-weighted average of 26.04% (Source: Tax Foundation, Corporate Tax Rates Around the World 2025). The gap between the two averages reflects that several large economies (notably the United States, Japan, Germany, and India) tax above the unweighted mean.

The long-run decline is steep. The Tax Foundation series shows the unweighted worldwide average at 40.18% in 1980, against 23.58% in 2025, a drop of 16.6 percentage points over 45 years (Source: Tax Foundation, 2025). The GDP-weighted average fell from 46.66% in 1980 to 26.04% in 2025 (Source: Tax Foundation, 2025).

Distinction: these are statutory rates, the headline rates set in law. They differ from effective average tax rates (EATR) and effective marginal tax rates (EMTR), which incorporate the tax base, depreciation rules, and incentives. The OECD reports a composite average EATR of 20.5% across covered jurisdictions, lower than the average statutory rate, and the 2025 edition expanded ETR coverage to 104 jurisdictions (Source: OECD, Corporate Tax Statistics 2025).

Global average statutory rate over time

Source: OECD, Corporate Tax Statistics 2025; Tax Foundation, Corporate Tax Rates Around the World 2025. The two series use different jurisdiction sets and are not directly comparable; both are shown to bracket the global figure.

2. Regional averages

Regional statutory averages diverge sharply, with the Americas and Africa above the global mean and Asia and Europe below it.

In 2025, the unweighted regional averages were: South America 28.38%, Africa 27.18%, North America 25.59%, Oceania 24.38%, Europe 20.65%, and Asia 19.74% (Source: Tax Foundation, Corporate Tax Rates Around the World 2025). GDP-weighted, South America rose to 32.66% and Oceania to 29.72%, reflecting the weight of high-rate large economies in those regions (Source: Tax Foundation, 2025).

The OECD’s grouping, measured on its Inclusive Framework members, showed Africa at 27.18% and the OECD member average materially lower (Source: OECD, Corporate Tax Statistics; Tax Foundation regional grouping). Corporate tax also matters more to revenue in developing regions: in 2022, corporate tax was 21.2% of total tax revenue in Africa (35 jurisdictions), 21.3% in Asia-Pacific (35 jurisdictions), and 18.8% in Latin America and the Caribbean (27 jurisdictions), against 12.0% in the OECD (Source: OECD, Corporate Tax Statistics 2025).

Regional statutory averages, 2025

Source: Tax Foundation, Corporate Tax Rates Around the World 2025.

3. Major economies: national and combined (federal plus subnational) rates

Several large economies levy corporate tax at more than one level of government. The headline national rate often understates the total burden. The table below separates the national statutory rate from the combined rate where a subnational layer applies.

Source: PwC Worldwide Tax Summaries (2025 country pages); 26 U.S.C. sec. 11; Tax Foundation, Corporate Tax Rates Around the World 2025. National vs combined figures use PwC for base national rates and Tax Foundation/OECD for combined rates. France’s 36.13% reflects a temporary 2025 surtax and is higher than its permanent base rate.

4. Highest and lowest statutory rates, and zero-tax jurisdictions

The dispersion of statutory rates is wide, from 50% at the top to zero in a set of small jurisdictions.

The highest national statutory rates in 2025 were Comoros at 50%, Puerto Rico at 37.5%, France at 36.13%, Suriname at 36%, and Argentina at 35% (Source: Tax Foundation, Corporate Tax Rates Around the World 2025). Only four of the 226 surveyed jurisdictions imposed rates above 35% (Source: Tax Foundation, 2025).

The lowest non-zero rates included Turkmenistan at 8%, and Barbados, Hungary, and the United Arab Emirates at 9% (Source: Tax Foundation, 2025; PwC). Fifteen jurisdictions levied no general corporate income tax in 2025, including the Cayman Islands, Bermuda, and the British Virgin Islands (Source: Tax Foundation, 2025). On the OECD’s narrower Inclusive Framework set, 11 jurisdictions had a zero rate or no CIT regime in 2025 (Source: OECD, Corporate Tax Statistics 2025).

5. The OECD Pillar Two 15% global minimum tax

The Pillar Two rules of the OECD/G20 Inclusive Framework on BEPS create a coordinated 15% minimum effective tax rate (ETR) for large multinational enterprise groups.

The rules apply to multinational groups with consolidated annual revenue of at least EUR 750 million (Source: OECD, Global Anti-Base Erosion Model Rules). The mechanism rests on the Income Inclusion Rule (IIR) and a backstop Undertaxed Profits Rule (UTPR), built on Model Rules published in December 2021, with most rules taking effect from 2024 (Source: OECD, Pillar Two Model Rules).

The OECD projected that about 90% of in-scope multinationals would be subject to the 15% minimum by 2025 (Source: OECD, October 2024). Within the European Union, 22 of 27 member states had implemented both the IIR and a qualified domestic minimum top-up tax (QDMTT) in 2025 (Source: Tax Foundation, Pillar Two Implementation in Europe 2025). In December 2025, an Inclusive Framework of 147 countries and jurisdictions agreed on key elements of a package on the coordinated operation of the global minimum tax, including a side-by-side arrangement (Source: OECD press release, December 2025).

Effect on statutory rates: the OECD links the recent stabilization of statutory rates to Pillar Two, which reduces the incentive for jurisdictions to compete by cutting rates below 15% effective (Source: OECD press release, July 2024). The minimum applies to effective rates, not statutory rates, so a jurisdiction can keep a low headline rate while top-up tax is collected to reach the 15% floor.

6. VAT/GST context

Corporate income tax is one part of how governments tax business activity; value-added tax and goods and services tax (VAT/GST) are a parallel, and globally more widespread, system.

VAT is in force in 175 countries worldwide (Source: OECD, Consumption Tax Trends 2024). The average standard VAT/GST rate across OECD countries rose to 19.3% in 2024, the highest level on record, up from 19.1% in 2023 and 19.2% in 2022 (Source: OECD, Consumption Tax Trends 2024). In 2024, Estonia raised its standard rate from 20% to 22% and Switzerland from 7.7% to 8.1% (Source: OECD, Consumption Tax Trends 2024). The United States is the only large OECD economy with no federal VAT, relying instead on state and local retail sales taxes.

7. Corporate tax revenue context

Statutory rates fell for decades, but corporate tax revenue did not collapse, in part due to base broadening and rising corporate profits.

Corporate tax revenue averaged 17.8% of total tax revenue across 131 jurisdictions in 2022, up from 15.9% in the prior measurement period (Source: OECD, Corporate Tax Statistics 2025). As a share of GDP, corporate tax revenue averaged 3.6% in 2022, up from 3.1% (Source: OECD, Corporate Tax Statistics 2025). Large multinational enterprises contributed an average of 47.1% of total corporate tax revenue in 2022, up from 44.4% in 2017 (Source: OECD, Corporate Tax Statistics 2025).

8. Original synthesis: derived insights

Insight 1: The 25-year global rate trajectory (decline then plateau)

Logic. Using the OECD Inclusive Framework combined statutory average, the change is computed across three published anchor years.

• 2000 to 2019: 28.0% minus 21.7% equals a 6.3 percentage point decline, an average of about 0.33 points per year.
• 2019 to 2025: 21.7% minus 21.2% equals a 0.5 percentage point decline, an average of about 0.08 points per year.

The rate of decline since 2019 is roughly one quarter the pace of the prior two decades. The data support describing the period since 2019 as a plateau rather than continued decline.

Inputs: OECD, Corporate Tax Statistics 2025 (combined statutory rates for 2000, 2019, 2025).
Limitations: the OECD jurisdiction set has expanded over time, which can affect comparability across the full series; only published anchor years are used.

Insight 2: Distribution of jurisdictions by statutory rate band (2025)

Logic. Grouping the 226 jurisdictions in the Tax Foundation 2025 survey by statutory rate band shows the concentration of the world’s tax systems in the 20% to 30% range.

A clear majority, 126 of 226 jurisdictions (about 56%), sit in the 20% to 30% band. Combined with the 80 jurisdictions at or below 20%, more than nine in ten jurisdictions (about 91%) levy 30% or less.

Inputs: Tax Foundation, Corporate Tax Rates Around the World 2025 (band counts).
Limitations: bands use national statutory rates and exclude subnational add-ons, so some combined burdens exceed the band shown.

Insight 3: National headline rate versus combined burden gap, major economies

Logic. For federations and countries with subnational corporate taxes, subtract the national headline rate from the combined statutory rate to measure the hidden subnational layer.

Germany shows the largest subnational gap among these economies, driven by municipal trade tax, while the United States shows the smallest. The headline U.S. rate of 21% understates the true statutory burden by roughly 4.6 points.

Inputs: PwC Worldwide Tax Summaries (national rates); Tax Foundation and OECD (combined rates).
Limitations: German and Canadian combined rates vary by municipality and province; figures use commonly cited representative averages, not a single legal rate.

9. Charts to create

1. Global statutory rate trend, 1980 to 2025. Data: Tax Foundation unweighted and GDP-weighted worldwide averages, plus OECD combined average for 2000, 2019, 2025. Source: Tax Foundation 2025; OECD 2025. Insight: the decline-then-plateau pattern. Citation-worthy because it is the canonical “race to the bottom has stalled” visual.
2. Distribution of jurisdictions by rate band, 2025. Data: the four-band counts from Insight 2 (80 / 126 / 16 / 4). Source: Tax Foundation 2025. Insight: concentration in 20% to 30%. Citation-worthy as a one-glance summary of where the world taxes.
3. Regional statutory averages, unweighted vs GDP-weighted, 2025. Data: six-region table in Section 2. Source: Tax Foundation 2025. Insight: weighting flips and amplifies regional ranking. Citation-worthy for comparative pieces.
4. National headline vs combined rate, major economies. Data: Section 3 table. Source: PwC, Tax Foundation, OECD. Insight: the subnational gap. Citation-worthy for U.S. and German policy debates.
5. Corporate tax revenue share of total tax, by region, 2022. Data: Africa 21.2%, Asia-Pacific 21.3%, LAC 18.8%, OECD 12.0%. Source: OECD 2025. Insight: corporate tax matters more in developing regions.

10. Methodology

Source selection. Tier-1 priority was given to the OECD Corporate Tax Statistics 2025 database and press materials, the OECD Consumption Tax Trends 2024 report, the OECD/G20 Inclusive Framework Pillar Two Model Rules and guidance, the U.S. Internal Revenue Code (26 U.S.C. sec. 11), and PwC Worldwide Tax Summaries (which compiles official statutory rates per jurisdiction). The Tax Foundation Corporate Tax Rates Around the World 2025 is used as a Tier-2 compiler that aggregates official rates and is widely cited.

Statutory vs effective. All headline figures are statutory rates unless explicitly labeled effective (EATR/EMTR). Statutory rates are set in law; effective rates incorporate the base and incentives and are lower on average.

National vs combined. Where a country taxes at more than one level of government, the national headline rate and the combined (federal plus subnational) rate are reported separately. Combined rates for federations vary by locality; representative averages are used and flagged.

Conflicting numbers. The OECD Inclusive Framework average (21.2%, 2025) and the Tax Foundation worldwide average (23.58% unweighted, 2025) differ because they cover different jurisdiction sets and weighting. Both are reported rather than reconciled into a single figure. France’s 2025 rate appears as 36.13% in Tax Foundation/OECD data (temporary surtax included) and about 25.83% as the permanent base in PwC; both are shown with the distinction noted.

Derived figures. All three original insights use simple subtraction or share calculations on published anchor figures; formulas and inputs are shown inline. No figure was projected or estimated.

Exclusions. Figures that could not be tied to a primary or recognized compiler source were excluded. A single global count of jurisdictions with Pillar Two “in force” was not stated by the OECD as one number and is therefore not presented as such.

Data lag. OECD corporate tax revenue and effective rate data are for 2022, the latest available; statutory rate data extend to 2025. Every figure is labeled with its year.

Last updated: 2026-06-29.

11. Source quality ranking

Tier 1 (primary: government, regulatory, official bodies, official statistical databases):
– OECD, Corporate Tax Statistics 2025 (statutory rates, effective rates, revenue).
– OECD, Consumption Tax Trends 2024 (VAT/GST rates).
– OECD/G20 Inclusive Framework, Global Anti-Base Erosion (GloBE) Model Rules and Pillar Two materials.
– U.S. Internal Revenue Code, 26 U.S.C. sec. 11; IRS Publication 542.

Tier 2 (credible compilers of official data):
– PwC Worldwide Tax Summaries (per-jurisdiction statutory rates).
– Tax Foundation, Corporate Tax Rates Around the World 2025 and Pillar Two Implementation in Europe 2025.

Tier 3 (reputable professional commentary, used only for context, not as a primary figure):
– EY, Deloitte, BDO, and law-firm tax alerts on Pillar Two timing.

Excluded: crowd-edited and aggregator sites (for example, general wiki list pages and trading-data aggregators) were not used as the source of record for any statistic, though one was used to confirm the statutory basis of the U.S. rate against the Code.

12. Citation format

• Source: OECD, Corporate Tax Statistics 2025, Statutory Corporate Income Tax Rates, November 2025.
• Source: OECD, Corporate Tax Statistics 2025, Corporate Tax Revenues, November 2025.
• Source: OECD, Consumption Tax Trends 2024, November 2024.
• Source: OECD/G20 Inclusive Framework on BEPS, Tax Challenges Arising from the Digitalisation of the Economy, Global Anti-Base Erosion Model Rules (Pillar Two), December 2021 and subsequent guidance.
• Source: U.S. Internal Revenue Code, 26 U.S.C. sec. 11 (Tax imposed), as amended by the Tax Cuts and Jobs Act of 2017.
• Source: PwC, Worldwide Tax Summaries, Corporate Income Tax (CIT) Rates, 2025.
• Source: Tax Foundation, Corporate Tax Rates Around the World 2025.

13. Journalist-friendly additions

Most quotable statistics

• The global average corporate tax rate fell from 28.0% in 2000 to 21.2% in 2025, but has barely moved since 2019 (OECD).
• The U.S. federal corporate rate is a flat 21% under 26 U.S.C. sec. 11; with state taxes the combined statutory rate is about 25.6% (IRS; Tax Foundation; OECD).
• The OECD/G20 global minimum tax sets a 15% floor for multinationals with revenue of at least EUR 750 million, in effect from 2024 (OECD).
• Fifteen jurisdictions, including the Cayman Islands and Bermuda, levy no general corporate income tax (Tax Foundation, 2025).
• About 56% of the world’s 226 jurisdictions tax corporate income between 20% and 30% (Tax Foundation, 2025).

Data limitations

• OECD and Tax Foundation global averages differ (21.2% vs 23.58% in 2025) because of different jurisdiction sets and weighting; do not treat them as one figure.
• Combined rates for federations (US, Germany, Japan, Canada) vary by locality; representative averages are used.
• France’s 36.13% (2025) reflects a temporary surtax and is higher than its permanent base rate of about 25.83%.
• OECD revenue and effective-rate data lag to 2022.

Downloadable dataset, recommended fields

country, iso_code, region, national_statutory_rate_pct, combined_statutory_rate_pct, rate_year, rate_type (statutory/EATR/EMTR), subnational_layer (yes/no), zero_cit_flag, pillar_two_status, standard_vat_gst_rate_pct, source, source_url, notes.

150-word press summary

The world’s corporate tax rates have stopped falling. The OECD reports that the average combined statutory corporate income tax rate across its Inclusive Framework jurisdictions was 21.2% in 2025, down from 28.0% in 2000 but essentially unchanged from 21.7% in 2019. The Tax Foundation puts the worldwide unweighted average at 23.58% across 181 jurisdictions, and 26.04% when weighted by GDP. The United States levies a flat 21% federal rate under the Internal Revenue Code, or about 25.6% combined with state taxes. The OECD attributes the plateau partly to the new 15% global minimum tax, which took effect in 2024 for multinationals earning at least EUR 750 million and now covers most large multinationals. Corporate tax still raised 17.8% of total tax revenue across 131 jurisdictions in 2022, up from 15.9%, as base broadening and rising profits offset lower headline rates.

Five suggested headlines

1. The Corporate Tax Race to the Bottom Has Stalled: Global Average Holds at 21% in 2025
2. From 28% to 21%: How Corporate Tax Rates Fell for 20 Years, Then Stopped
3. Where Companies Pay the Most and Least Tax in 2026: A Country-by-Country Database
4. The 15% Floor: How the Global Minimum Tax Reshaped Corporate Rates
5. The 21% Headline Hides a 25.6% Bill: What U.S. Companies Really Pay

Ten FAQs

1. What is the average corporate tax rate in the world in 2025? The OECD reports 21.2% (combined statutory, Inclusive Framework); the Tax Foundation reports 23.58% unweighted across 181 jurisdictions (Source: OECD 2025; Tax Foundation 2025).
2. What is the U.S. corporate tax rate? A flat 21% federal under 26 U.S.C. sec. 11, or about 25.6% combined with average state taxes (Source: IRS; Tax Foundation; OECD).
3. Which country has the highest corporate tax rate? Comoros at 50% in 2025 (Source: Tax Foundation 2025).
4. Which countries have no corporate tax? Fifteen jurisdictions in 2025, including the Cayman Islands, Bermuda, and the British Virgin Islands (Source: Tax Foundation 2025).
5. What is the lowest corporate tax rate among major economies? Hungary and the United Arab Emirates at 9%, and Ireland at 12.5% on trading income (Source: PwC; Tax Foundation).
6. What is the OECD Pillar Two global minimum tax? A 15% minimum effective tax rate for multinational groups with revenue of at least EUR 750 million, in effect from 2024 (Source: OECD).
7. Have corporate tax rates been falling? Yes from 2000 to 2019 (28.0% to 21.7%), but the average has been flat since, at 21.2% in 2025 (Source: OECD 2025).
8. What is the difference between statutory and effective rates? Statutory rates are set in law; effective rates account for the tax base and incentives and average lower, with a composite EATR of 20.5% (Source: OECD 2025).
9. How does VAT compare? VAT is in force in 175 countries, with an OECD average standard rate of 19.3% in 2024 (Source: OECD, Consumption Tax Trends 2024).
10. How much revenue does corporate tax raise? It averaged 17.8% of total tax revenue and 3.6% of GDP across 131 jurisdictions in 2022 (Source: OECD 2025).

14. Sources

1. OECD, Corporate Tax Statistics 2025. https://www.oecd.org/en/publications/corporate-tax-statistics-2025_6a915941-en.html
2. OECD, Corporate Tax Statistics 2025, Statutory Corporate Income Tax Rates. https://www.oecd.org/en/publications/corporate-tax-statistics-2025_6a915941-en/full-report/statutory-corporate-income-tax-rates_c95f6f62.html
3. OECD, Corporate Tax Statistics 2025, Corporate Tax Revenues. https://www.oecd.org/en/publications/corporate-tax-statistics-2025_6a915941-en/full-report/corporate-tax-revenues_57b634d9.html
4. OECD, Corporate Tax Statistics 2025, Corporate Effective Tax Rates. https://www.oecd.org/en/publications/corporate-tax-statistics-2025_6a915941-en/full-report/corporate-effective-tax-rates_ccffe8f4.html
5. OECD press release, Corporate tax revenues rise as global corporate tax rates continue to stabilise, November 2025. https://www.oecd.org/en/about/news/press-releases/2025/11/corporate-tax-revenues-rise-as-global-corporate-tax-rates-continue-to-stabilise-new-oecd-data-show.html
6. OECD press release, New OECD data highlight stabilisation in statutory corporate tax rates worldwide, July 2024. https://www.oecd.org/en/about/news/press-releases/2024/07/new-oecd-data-highlight-stabilisation-in-statutory-corporate-tax-rates-worldwide.html
7. OECD, Corporate Income Tax Rates Database. https://www.oecd.org/en/data/datasets/corporate-income-tax-rates-database.html
8. OECD, Consumption Tax Trends 2024. https://www.oecd.org/en/publications/2024/11/consumption-tax-trends-2024_57c7322a.html
9. OECD, Global Anti-Base Erosion Model Rules (Pillar Two). https://www.oecd.org/en/topics/sub-issues/global-minimum-tax/global-anti-base-erosion-model-rules-pillar-two.html
10. OECD press release, International community agrees way forward on global minimum tax package, December 2025. https://www.oecd.org/en/about/news/press-releases/2025/12/international-community-agrees-way-forward-on-global-minimum-tax-package.html
11. U.S. Internal Revenue Code, 26 U.S.C. sec. 11 (Tax imposed), Legal Information Institute. https://www.law.cornell.edu/uscode/text/26/11
12. IRS, Publication 542 (Corporations). https://www.irs.gov/publications/p542
13. PwC, Worldwide Tax Summaries, Corporate Income Tax (CIT) Rates. https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates
14. PwC, Pillar Two Country Tracker. https://www.pwc.com/gx/en/services/tax/pillar-two-readiness/country-tracker.html
15. Tax Foundation, Corporate Tax Rates Around the World 2025. https://taxfoundation.org/data/all/global/corporate-tax-rates-by-country-2025/
16. Tax Foundation, Pillar Two Implementation in Europe 2025. https://taxfoundation.org/data/all/eu/pillar-two-implementation-europe/

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