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Effective corporate tax rates 2009

by IREF

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

Argentina 41.7% Switzerland 16.8%
Chad 40.8% Botswana 16.6%
Brazil 36.5% Ecuador 16.4%
India 35.7% Netherlands 16.3%
Uzbekistan 35.5% China 16%
France 34.4% Uganda 15.9%
Japan 33.5% Mexico 15.8%
Korea 32.6% Peru 15.2%
Spain 30.9% Israel 15.1%
Canada 28% Jamaica 15%
UK 27.5% Morocco 14.9%
Italy 27.2% Bangladesh 14.6%
Russia 26.7% Magadascar 14.3%
Australia 25.9% South Africa 14.2%
Austria 25.2% Hungary 13.6%
Pakistan 25% Poland 13.6%
Germany 24.4% Czech Rep. 13.4%
Lesotho 24.2% Chile 13.3%
Costa Rica 23.9% Trinidad 13.3%
Norway 23.8% Nigeria 12.8%
Bolivia 23.6% Ghana 12.4%
Indonesia 22.3% Ireland 12.3%
Tunisia 22% Slovak Rep. 12.2%
Sierra Leone 21.1% Vietnam 12.2%
Fiji 20.8% Greece 12%
Tanzania 20.4% Croatia 9.8%
Zambia 20.3% Iceland 9.6%
Iran 19.9% Egypt 9.2%
Finland 19.6% Kenya 9.1%
Sweden 19.5% Romania 8.9%
Malaysia 18.6% Singapore 8.8%
Portugal 18.6% Ethiopia 8%
Luxembourg 18.4% Mauritius 7%
Thailand 18.4% Turkey 4.1%
Jordan 18.4% Bulgaria 4.1%
Denmark 18.2% Latvia 3.8%
New Zealand 18.7% Ukraine 3.7%
Georgia 17.6% Serbia -5.4%
Rwanda 17.4% Belgium -6.5%
Kazachstan 17.2%
USA 35%

Average of 80

nations

18.2%

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