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Data for 2014

Statutory Corporate Income Tax Rate, 2014

2014, 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, 2014 covers 144 countries on 2 measures. India is highest, at 47.43; 12 countries share the lowest reading, 0.00. The middle country reads 25.00. Against 2013, 25 values changed (7 up, 18 down), the same countries are covered.

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Statutory Corporate Income Tax Rate · Data for 2014

HighestIndia

47.43

Lowest12 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, 2014, 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, 2014: every country, as published by OECD.
IndiaINDSouthern Asia47.4347.4
United StatesUSANorthern America39.0835.0
CameroonCMRMiddle Africa38.5035.0
FranceFRAWestern Europe38.0038.0
ArgentinaARGSouth America35.0035.0
DR CongoCODMiddle Africa35.0035.0
MaltaMLTSouthern Europe35.0035.0
ZambiaZMBEastern Africa35.0035.0
JapanJPNEastern Asia34.6223.9
BrazilBRASouth America34.0034.0
ColombiaCOLSouth America34.0034.0
PakistanPAKSouthern Asia34.0034.0
BelgiumBELWestern Europe33.9933.0
MonacoMCOWestern Europe33.3333.3
NamibiaNAMSouthern Africa33.0033.0
Republic of the CongoCOGMiddle Africa33.0033.0
Saint Kitts and NevisKNACaribbean33.0033.0
Saint Vincent and the GrenadinesVCTCaribbean32.5032.5
GreenlandGRLNorthern America31.8031.8
PortugalPRTSouthern Europe31.5030.0
ItalyITASouthern Europe31.2927.5
AngolaAGOMiddle Africa30.0030.0
AustraliaAUSAustralia and New Zealand30.0030.0
BeninBENWestern Africa30.0030.0
Costa RicaCRICentral America30.0030.0

02In 2014

At either end

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

Highest

  1. India47.43
  2. United States39.08
  3. Cameroon38.50
  4. France38.00
  5. Argentinashared35.00

Lowest

  1. British Virgin Islandsshared0.00
  2. Togoshared0.00
  3. Turks and Caicos Islandsshared0.00
  4. Isle of Manshared0.00
  5. Cayman Islandsshared0.00

Neither end is better. The values describe a shape, not a score. The middle country reads 25.00. “Shared” marks a value another country also holds.

Each measure’s ends

  • Central government corporate income tax rate (%)

    HighestIndia47.4

    Lowest12 share it

    Middle country: 25.0

032013 → 2014

Since 2013

  • +0 / −0countries joined / left
  • 25values changed, of 144 in both
  • 7 · 18rose · fell
  • 119unchanged

Rose most

Fell most

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 2014.

  • 43 distinct values among 144

    Values are stored exactly as published, to 6 decimals. 22 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 (2014). Statutory Corporate Income Tax Rate, 2014 [data set], describing 2014. As held by Nations Inquiry, https://nationsinquiry.com/datasets/corporate-tax-rate/2014

0627 held

Other years