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Data for 2007

Statutory Corporate Income Tax Rate, 2007

2007, 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, 2007 covers 144 countries on 2 measures. India is highest, at 44.93; 18 countries share the lowest reading, 0.00. The middle country reads 27.25. Against 2006, 35 values changed (4 up, 31 down), 1 country joined.

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Statutory Corporate Income Tax Rate · Data for 2007

HighestIndia

44.93

Lowest18 countries share it

0.00

Shaded 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, 2007, as published. The file carries values only, so no position is shown. “=” marks a shared position.

Showing 25 of 144 countries · select a heading to sort

Statutory Corporate Income Tax Rate, 2007: every country, as published by OECD.
IndiaINDSouthern Asia44.9344.9
DR CongoCODMiddle Africa40.0040.0
SeychellesSYCEastern Africa40.0040.0
JapanJPNEastern Asia39.5430.0
United StatesUSANorthern America39.2735.0
CameroonCMRMiddle Africa38.5035.0
GermanyDEUWestern Europe38.3626.4
Republic of the CongoCOGMiddle Africa38.0038.0
Saint Vincent and the GrenadinesVCTCaribbean37.5037.5
ItalyITASouthern Europe37.2533.0
AngolaAGOMiddle Africa35.0035.0
ArgentinaARGSouth America35.0035.0
Burkina FasoBFAWestern Africa35.0035.0
GabonGABMiddle Africa35.0035.0
LiberiaLBRWestern Africa35.0035.0
MaltaMLTSouthern Europe35.0035.0
MoroccoMARNorthern Africa35.0035.0
NamibiaNAMSouthern Africa35.0035.0
PakistanPAKSouthern Asia35.0035.0
PhilippinesPHLSouth-eastern Asia35.0035.0
Sri LankaLKASouthern Asia35.0035.0
ZambiaZMBEastern Africa35.0035.0
FranceFRAWestern Europe34.4334.4
BrazilBRASouth America34.0034.0
ColombiaCOLSouth America34.0034.0

02In 2007

At either end

The 5 countries at each end of the headline, then the highest and lowest on each other measure.

Highest

  1. India44.93
  2. DR Congoshared40.00
  3. Seychellesshared40.00
  4. Japan39.54
  5. United States39.27

Lowest

  1. British Virgin Islandsshared0.00
  2. Togoshared0.00
  3. Turks and Caicos Islandsshared0.00
  4. Maldivesshared0.00
  5. Moldovashared0.00

Neither end is better. The values describe a shape, not a score. The middle country reads 27.25. “Shared” marks a value another country also holds.

Each measure’s ends

  • Central government corporate income tax rate (%)

    HighestIndia44.9

    Lowest18 share it

    Middle country: 26.2

032006 → 2007

Since 2006

  • +1 / −0countries joined / left
  • 35values changed, of 143 in both
  • 4 · 31rose · fell
  • 108unchanged

Rose most

Fell most

+ Djibouti

04Caveats

Read before you use

How values are stored

  • 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 2007.

  • 45 distinct values among 144

    Values are stored exactly as published, to 6 decimals. 27 countries share 30.00. Countries sharing a value share a position too.

  • Nothing missing

    Every one of the 144 countries has every column.

05The files

Download and cite

Licence in full

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 (2007). Statutory Corporate Income Tax Rate, 2007 [data set], describing 2007. As held by Nations Inquiry, https://nationsinquiry.com/datasets/corporate-tax-rate/2007

0627 held

Other years