Countries With the Lowest Corporate Tax Rates

Every country with a figure for corporate tax rate, ranked from lowest to highest. The top three are United Arab Emirates (0%), Bahrain (0%) and Bahamas, The (0%). The middle country of the 90 has 23%.

What this measures

Combined statutory corporate income tax rate, in % of profit. Source: OECD. For this measure, no agreed better direction.

The headline tax rate on company profits, national and local combined, for over ninety countries and territories. That is the widest coverage of any OECD series here. It is the rate written in law, not the rate firms actually pay after allowances and tax avoidance. From a 2019 release kept as a snapshot, so the series ends in 2018. No "better" direction is set.

The full ranking

Each country’s latest figure, from 2018–2018. The year beside each value says when it was measured.

More on corporate tax rate

• Countries With the Highest Corporate Tax Rates
• Corporate tax rate by country: trend over time and what it goes with

Related rankings

• Countries With the Lowest Public Social Spending
• Countries With the Lowest Family Benefits Spending
• Countries With the Lowest Old-age Spending
• Countries With the Lowest Aid Given
• Countries With the Lowest Government Spending per Capita
• Countries With the Lowest HDI
• Countries With the Lowest Inequality-adjusted HDI
• Countries With the Lowest GDP per Capita (PPP)

A ranking describes countries, not the people in them, and a high or low place does not by itself say why. All country rankings.