Data for 2005
Statutory Corporate Income Tax Rate, 2005
2005, as OECD’s 2026 release gives it · stored as published, never rewritten
The statutory corporate income tax rate is the headline rate a country’s law sets on company profits, with state, provincial and local corporate taxes added to the national rate where they exist. It is the number quoted in debates about tax competition — the starting point, not the end, of what companies actually pay.
Statutory Corporate Income Tax Rate, 2005 covers 143 countries on 2 measures. India is highest, at 42.96; 16 countries share the lowest reading, 0.00. The middle country reads 30.00. Against 2004, 34 values changed (2 up, 32 down), the same countries are covered.
Statutory Corporate Income Tax Rate · Data for 2005
HighestIndia
42.96Lowest16 countries share it
0.00Shaded by value in five groups of equal size, darkest at the highest end.
01Values only
The table
Every country and every column of Statutory Corporate Income Tax Rate, 2005, as published. The file carries values only, so no position is shown. “=” marks a shared position.
Showing 25 of 143 countries · select a heading to sort
IndiaINDSouthern Asia | 42.96 | 43.0 |
 DR CongoCODMiddle Africa | 40.00 | 40.0 |
 Saint Vincent and the GrenadinesVCTCaribbean | 40.00 | 40.0 |
 SeychellesSYCEastern Africa | 40.00 | 40.0 |
 JapanJPNEastern Asia | 39.54 | 30.0 |
 United StatesUSANorthern America | 39.29 | 35.0 |
 CameroonCMRMiddle Africa | 38.50 | 35.0 |
 ColombiaCOLSouth America | 38.50 | 38.5 |
 GermanyDEUWestern Europe | 38.36 | 26.4 |
 Republic of the CongoCOGMiddle Africa | 38.00 | 38.0 |
 ItalyITASouthern Europe | 37.25 | 33.0 |
 GreenlandGRLNorthern America | 37.10 | 37.1 |
 AngolaAGOMiddle Africa | 35.00 | 35.0 |
 ArgentinaARGSouth America | 35.00 | 35.0 |
 ArubaABWCaribbean | 35.00 | 35.0 |
 Burkina FasoBFAWestern Africa | 35.00 | 35.0 |
 Côte d’IvoireCIVWestern Africa | 35.00 | 35.0 |
 GabonGABMiddle Africa | 35.00 | 35.0 |
 GibraltarGIBSouthern Europe | 35.00 | 35.0 |
 LiberiaLBRWestern Africa | 35.00 | 35.0 |
 MaltaMLTSouthern Europe | 35.00 | 35.0 |
 MoroccoMARNorthern Africa | 35.00 | 35.0 |
 NamibiaNAMSouthern Africa | 35.00 | 35.0 |
 PakistanPAKSouthern Asia | 35.00 | 35.0 |
 SpainESPSouthern Europe | 35.00 | 35.0 |
 Trinidad and TobagoTTOCaribbean | 35.00 | 35.0 |
 TunisiaTUNNorthern Africa | 35.00 | 35.0 |
 ZambiaZMBEastern Africa | 35.00 | 35.0 |
 FranceFRAWestern Europe | 34.93 | 34.9 |
 CanadaCANNorthern America | 34.19 | 22.1 |
 BrazilBRASouth America | 34.00 | 34.0 |
 IsraelISRWestern Asia | 34.00 | 34.0 |
 BelgiumBELWestern Europe | 33.99 | 33.0 |
 JamaicaJAMCaribbean | 33.33 | 33.3 |
 MonacoMCOWestern Europe | 33.33 | 33.3 |
 ChinaCHNEastern Asia | 33.00 | 33.0 |
 New ZealandNZLAustralia and New Zealand | 33.00 | 33.0 |
 SenegalSENWestern Africa | 33.00 | 33.0 |
 Sri LankaLKASouthern Asia | 32.50 | 32.5 |
 GreeceGRCSouthern Europe | 32.00 | 32.0 |
 PhilippinesPHLSouth-eastern Asia | 32.00 | 32.0 |
 NetherlandsNLDWestern Europe | 31.50 | 31.5 |
 FijiFJIMelanesia | 31.00 | 31.0 |
 GuatemalaGTMCentral America | 31.00 | 31.0 |
 LuxembourgLUXWestern Europe | 30.38 | 22.9 |
 AustraliaAUSAustralia and New Zealand | 30.00 | 30.0 |
 BarbadosBRBCaribbean | 30.00 | 30.0 |
 Bosnia and HerzegovinaBIHSouthern Europe | 30.00 | 30.0 |
 BruneiBRNSouth-eastern Asia | 30.00 | 30.0 |
 Cabo VerdeCPVWestern Africa | 30.00 | 30.0 |
 Costa RicaCRICentral America | 30.00 | 30.0 |
 CuraçaoCUWCaribbean | 30.00 | 30.0 |
 DominicaDMACaribbean | 30.00 | 30.0 |
 EswatiniSWZSouthern Africa | 30.00 | 30.0 |
 GrenadaGRDCaribbean | 30.00 | 30.0 |
 HondurasHNDCentral America | 30.00 | 30.0 |
 IndonesiaIDNSouth-eastern Asia | 30.00 | 30.0 |
 KazakhstanKAZCentral Asia | 30.00 | 30.0 |
 KenyaKENEastern Africa | 30.00 | 30.0 |
 MexicoMEXCentral America | 30.00 | 30.0 |
 MongoliaMNGEastern Asia | 30.00 | 30.0 |
 MontserratMSRCaribbean | 30.00 | 30.0 |
 NigeriaNGAWestern Africa | 30.00 | 30.0 |
 PanamaPANCentral America | 30.00 | 30.0 |
 Papua New GuineaPNGMelanesia | 30.00 | 30.0 |
 PeruPERSouth America | 30.00 | 30.0 |
 Saint LuciaLCACaribbean | 30.00 | 30.0 |
 Sierra LeoneSLEWestern Africa | 30.00 | 30.0 |
 ThailandTHASouth-eastern Asia | 30.00 | 30.0 |
 TürkiyeTURWestern Asia | 30.00 | 30.0 |
 UkraineUKREastern Europe | 30.00 | 30.0 |
 United KingdomGBRNorthern Europe | 30.00 | 30.0 |
 UruguayURYSouth America | 30.00 | 30.0 |
 SamoaWSMPolynesia | 29.00 | 29.0 |
 South AfricaZAFSouthern Africa | 29.00 | 29.0 |
 DenmarkDNKNorthern Europe | 28.00 | 28.0 |
 MalaysiaMYSSouth-eastern Asia | 28.00 | 28.0 |
 NorwayNORNorthern Europe | 28.00 | 23.8 |
 SwedenSWENorthern Europe | 28.00 | 28.0 |
 VietnamVNMSouth-eastern Asia | 28.00 | 28.0 |
 PortugalPRTSouthern Europe | 27.50 | 25.0 |
 South KoreaKOREastern Asia | 27.50 | 25.0 |
 CzechiaCZEEastern Europe | 26.00 | 26.0 |
 FinlandFINNorthern Europe | 26.00 | 26.0 |
 AustriaAUTWestern Europe | 25.00 | 25.0 |
 BelizeBLZCentral America | 25.00 | 25.0 |
 BotswanaBWASouthern Africa | 25.00 | 25.0 |
 Dominican RepublicDOMCaribbean | 25.00 | 25.0 |
 JordanJORWestern Asia | 25.00 | 25.0 |
 SloveniaSVNSouthern Europe | 25.00 | 25.0 |
 AzerbaijanAZEWestern Asia | 24.00 | 24.0 |
 EstoniaESTNorthern Europe | 24.00 | 24.0 |
 AlbaniaALBSouthern Europe | 23.00 | 23.0 |
 MauritiusMUSEastern Africa | 22.50 | 22.5 |
 SwitzerlandCHEWestern Europe | 21.33 | 8.5 |
 ArmeniaARMWestern Asia | 20.00 | 20.0 |
 CroatiaHRVSouthern Europe | 20.00 | 20.0 |
 EgyptEGYNorthern Africa | 20.00 | 20.0 |
 Faroe IslandsFRONorthern Europe | 20.00 | 20.0 |
 GeorgiaGEOWestern Asia | 20.00 | 20.0 |
 LiechtensteinLIEWestern Europe | 20.00 | 20.0 |
 MauritaniaMRTWestern Africa | 20.00 | 20.0 |
 ParaguayPRYSouth America | 20.00 | 20.0 |
 Saudi ArabiaSAUWestern Asia | 20.00 | 20.0 |
 SingaporeSGPSouth-eastern Asia | 20.00 | 20.0 |
 PolandPOLEastern Europe | 19.00 | 19.0 |
 San MarinoSMRSouthern Europe | 19.00 | 19.0 |
 SlovakiaSVKEastern Europe | 19.00 | 19.0 |
 IcelandISLNorthern Europe | 18.00 | 18.0 |
 Isle of ManIMNNorthern Europe | 18.00 | 18.0 |
 UzbekistanUZBCentral Asia | 18.00 | 18.0 |
 Hong KongHKGEastern Asia | 17.50 | 17.5 |
 ChileCHLSouth America | 17.00 | 17.0 |
 HungaryHUNEastern Europe | 16.00 | 16.0 |
 RomaniaROUEastern Europe | 16.00 | 16.0 |
 BulgariaBGREastern Europe | 15.00 | 15.0 |
 KuwaitKWTWestern Asia | 15.00 | 15.0 |
 LatviaLVANorthern Europe | 15.00 | 15.0 |
 LithuaniaLTUNorthern Europe | 15.00 | 15.0 |
 MoldovaMDAEastern Europe | 15.00 | 15.0 |
 North MacedoniaMKDSouthern Europe | 15.00 | 15.0 |
 IrelandIRLNorthern Europe | 12.50 | 12.5 |
 MacauMACEastern Asia | 12.00 | 12.0 |
 OmanOMNWestern Asia | 12.00 | 12.0 |
 QatarQATWestern Asia | 10.00 | 10.0 |
 SerbiaSRBSouthern Europe | 10.00 | 10.0 |
 MontenegroMNESouthern Europe | 9.00 | 9.0 |
 AndorraANDSouthern Europe | 0.00 | 0.0 |
 AnguillaAIACaribbean | 0.00 | 0.0 |
 Antigua and BarbudaATGCaribbean | 0.00 | 0.0 |
 BahamasBHSCaribbean | 0.00 | 0.0 |
 BahrainBHRWestern Asia | 0.00 | 0.0 |
 BeninBENWestern Africa | 0.00 | 0.0 |
 BermudaBMUNorthern America | 0.00 | 0.0 |
 British Virgin IslandsVGBCaribbean | 0.00 | 0.0 |
 Cayman IslandsCYMCaribbean | 0.00 | 0.0 |
 Cook IslandsCOKPolynesia | 0.00 | 0.0 |
 HaitiHTICaribbean | 0.00 | 0.0 |
 MaldivesMDVSouthern Asia | 0.00 | 0.0 |
 Saint Kitts and NevisKNACaribbean | 0.00 | 0.0 |
 TogoTGOWestern Africa | 0.00 | 0.0 |
 Turks and Caicos IslandsTCACaribbean | 0.00 | 0.0 |
 United Arab EmiratesAREWestern Asia | 0.00 | 0.0 |
02In 2005
At either end
The 5 countries at each end of the headline, then the highest and lowest on each other measure.
Highest
- India42.96
- DR Congoshared40.00
- Seychellesshared40.00
- Saint Vincent and the Grenadinesshared40.00
- Japan39.54
Lowest
- British Virgin Islandsshared0.00
- Togoshared0.00
- Turks and Caicos Islandsshared0.00
- Maldivesshared0.00
- Saint Kitts and Nevisshared0.00
Neither end is better. The values describe a shape, not a score. The middle country reads 30.00. “Shared” marks a value another country also holds.
Each measure’s ends
Central government corporate income tax rate (%)
Highest
India43.0Lowest16 share it
Middle country: 29.0
032004 → 2005
Since 2004
- +0 / −0countries joined / left
- 34values changed, of 143 in both
- 2 · 32rose · fell
- 109unchanged
Fell most
- Egypt42.00 → 20.00−22.00
- British Virgin Islands15.00 → 0.00−15.00
- Montenegro20.00 → 9.00−11.00
- Paraguay30.00 → 20.00−10.00
- Saudi Arabia30.00 → 20.00−10.00
04Caveats
Read before you use
One year of the 2026 release
Every year in this series comes from OECD’s 2026 release, recalculated on one method, so a change from one year to the next is not a revision. It can differ from what was first published for 2005.
43 distinct values among 143
Values are stored exactly as published, to 6 decimals. 28 countries share 30.00. Countries sharing a value share a position too.
Nothing missing
Every one of the 143 countries has every column.
05The files
Download and cite
- .csv
For a spreadsheet or code
143 rows · 4.3 KB · UTF-8, opens in Excel
Opens with 11 lines of source notes; the table starts on row 13.
Download corporate-tax-rate-2005-nations-inquiry.csv - ↗
The publisher’s original
OECD’s own file, on its own site.
.A.CIT_C+CIT.ST.PT_INC_TAX.S13+S1311...
What this site changed: Reshaped to one row per country, with its ISO code; no value recalculated, rescaled or rounded. In full
Licence: OECD Terms and Conditions — data clause · what it allows, in plain words
Cite this edition
OECD (2005). Statutory Corporate Income Tax Rate, 2005 [data set], describing 2005. As held by Nations Inquiry, https://nationsinquiry.com/datasets/corporate-tax-rate/2005
0627 held
Other years
‹ The year before
Statutory Corporate Income Tax Rate, 2004143 countries
The year after ›
Statutory Corporate Income Tax Rate, 2006143 countries
All of them
Statutory Corporate Income Tax Rate: every year27 held, with the data dictionary, coverage and licence.
How it has moved, charted by country