Corporate tax rates by country

How this table is built

Founders often start with “corporate tax rate by country” when choosing where to incorporate. Headline CIT is only the first filter: substance rules, CFC exposure in the owner’s home country, VAT/GST, and dividend withholding decide whether the structure holds.

This page ranks the corporate-tax headline already stored on each JurisDB country profile. Click through for free-zone conditions, SME bands, Pillar Two notes, and filing context.

Educational comparison only. Multinational and PE rules can override a low domestic rate.

How to read the columns

• Headline CIT is the standard company rate from the country page.
• Secondary column shows SME, free-zone, or rebate figures when published as a separate field.
• 0% free-zone or small-business bands usually have eligibility conditions — do not assume automatic access.
• Compare this table with formation guides when you care about setup cost and banking, not only the rate.

Important caveats

• Substance and management location can pull profits into another country.
• Dividend withholding and participation exemptions change owner-level results.
• Large groups may face global minimum tax even in low-CIT jurisdictions.

Coverage: 91 countries in this table · 6 show a 0% sort key in structured data · Data from country tax pages · Methodology · Editorial policy

Related tax-rate tables

• Income tax rates by countryPersonal income tax headlines and top rates across our country set.
• Capital gains tax by countryCGT treatment for investments, with share and crypto fields when available.
• Dividend tax by countryShareholder-level dividend tax and withholding headlines.
• Wealth tax by countryNet wealth / net worth tax — mostly 0% in our set, with clear exceptions.
• Inheritance tax by countryInheritance, estate, and gift tax headlines for estate planning screens.
• VAT and sales tax by countryStandard VAT, GST, and sales-tax rates with reduced bands and thresholds.
• Crypto tax by countryInvestor gains and trading treatment for digital assets.

Frequently asked questions