Institute for Research in Economic and Fiscal issues

IREF Europe - Institute for Research in Economic and Fiscal issues

Fiscal competition
and economic freedom


Effective corporate tax rates 2009

A recent study by Duanjie Chen and Jack Mintz, School of Public Policy, University of Calgary is estimating the effective corporate tax rates in 80 countries. These effective rates are taking into account statutory rates plus tax base items that affect taxes paid on new investment, such as depreciation deductions, inventory allowances, and interest deductions.

The estimation is also including other taxes that impinge on investment, especially retail sales taxes on capital purchases. You can find a summary of this study here.

Effective corporate tax rates 2009

Argentina41.7%Switzerland16.8%
Chad40.8%Botswana16.6%
Brazil36.5%Ecuador16.4%
India35.7%Netherlands16.3%
Uzbekistan35.5%China16%
France34.4%Uganda15.9%
Japan33.5%Mexico15.8%
Korea32.6%Peru15.2%
Spain30.9%Israel15.1%
Canada28%Jamaica15%
UK27.5%Morocco14.9%
Italy27.2%Bangladesh14.6%
Russia26.7%Magadascar14.3%
Australia25.9%South Africa14.2%
Austria25.2%Hungary13.6%
Pakistan25%Poland13.6%
Germany24.4%Czech Rep.13.4%
Lesotho24.2%Chile13.3%
Costa Rica23.9%Trinidad13.3%
Norway23.8%Nigeria12.8%
Bolivia23.6%Ghana12.4%
Indonesia22.3%Ireland12.3%
Tunisia22%Slovak Rep.12.2%
Sierra Leone21.1%Vietnam12.2%
Fiji20.8%Greece12%
Tanzania20.4%Croatia9.8%
Zambia20.3%Iceland9.6%
Iran19.9%Egypt9.2%
Finland19.6%Kenya9.1%
Sweden19.5%Romania8.9%
Malaysia18.6%Singapore8.8%
Portugal18.6%Ethiopia8%
Luxembourg18.4%Mauritius7%
Thailand18.4%Turkey4.1%
Jordan18.4%Bulgaria4.1%
Denmark18.2%Latvia3.8%
New Zealand18.7%Ukraine3.7%
Georgia17.6%Serbia-5.4%
Rwanda17.4%Belgium-6.5%
Kazachstan17.2%
USA35%

Average of 80

nations

18.2%

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