For owners and shareholders of corporations, corporate tax rates are a highly important matter when it comes to optimizing the profitability of operations. However, since corporate tax rates vary greatly worldwide, and due to the fact that corporate tax rates are also changed regularly in some countries, comparing corporate tax rates in order to find the most beneficial one is often highly challenging.
This is why ClearSky Network decided to put together this comparison of corporate tax rates worldwide in 2021, to make the most beneficial and suitable jurisdiction for your corporation easier to find.
Please note that all jurisdictions worldwide are not included in this comparison. While there are other comparisons available online where you will find every jurisdiction possible listed, the ClearSky Network team decided to disregard jurisdictions that are deemed not stable in 2021, where tax rates are very non-favorable or where it is impossible (or nearly impossible) for a foreign business to operate.
Therefore you will only find jurisdictions in the list that are to be considered for company restructuring due to tax reasons, meaning the most attractive corporate tax rates in the world.
Comparison of corporate tax rates in 2021
| Юрисдикция | Налоговая ставка | |
| Åland Islands | 20% | |
| Albania | 15% | |
| Andorra | 10% | |
| Anguilla | 0% | * |
| Antigua and Barbuda | 25% | |
| Armenia | 18% | |
| Aruba | 25% | |
| Австралия | 25% | |
| Австрия | 25% | |
| Azerbaijan | 20% | |
| Багамы | 0% | * |
| Бахрейн | 0% | * |
| Barbados | 5.05% | |
| Belgium | 25% | |
| Бермуды | 0% | * |
| Bosnia and Herzegovina | 10% | |
| Британские Виргинские острова | 0% | * |
| Болгария | 10% | |
| Cabo Verde | 22% | |
| Канада | 26.50% | |
| Каймановы острова | 0% | * |
| Chile | 25% | |
| China | 25% | |
| China, Hong Kong Special Administrative Region | 16.50% | |
| China, Macao Special Administrative Region | 12% | |
| Cook Islands | 20% | |
| Costa Rica | 30% | |
| Croatia | 18% | |
| Кюрасао | 22% | |
| Кипр | 12.50% | |
| Czechia | 19% | |
| Дания | 22% | |
| Доминика | 27% | |
| Ecuador | 25% | |
| Эстония | 20% | |
| Faroe Islands | 18% | |
| Fiji | 20% | |
| Finland | 20% | |
| Франция | 26.50% | |
| Georgia | 15% | |
| Германия | 15.00% | |
| Гибралтар | 10% | |
| Греция | 24% | |
| Greenland | 26.50% | |
| Grenada | 28% | |
| Guam | 21% | |
| Guatemala | 25% | |
| Guernsey | 0% | * |
| Honduras | 25% | |
| Венгрия | 9% | |
| Iceland | 20% | |
| Indonesia | 25% | |
| Ирландия | 12.50% | |
| Остров Мэн | 0% | * |
| Израиль | 23% | |
| Италия | 27.81% | |
| Jamaica | 25% | |
| Jersey | 0% | * |
| Jordan | 20% | |
| Kosovo | 10% | |
| Кувейт | 15% | |
| Kyrgyzstan | 10% | |
| Латвия | 20% | |
| Liechtenstein | 12.50% | |
| Литва | 15% | |
| Luxembourg | 24.94% | |
| Madagascar | 20% | |
| Malaysia | 24% | |
| Maldives | 15% | |
| Мальта | 35% | |
| Маврикий | 15% | |
| Mexico | 30% | |
| Moldova | 12% | |
| Monaco | 33% | |
| Mongolia | 25% | |
| Montenegro | 9% | |
| Nepal | 25% | |
| Нидерланды | 25% | |
| New Zealand | 28% | |
| North Macedonia | 10% | |
| Norway | 22% | |
| Oman | 15% | |
| Paraguay | 10% | |
| Перу | 29.50% | |
| Польша | 19% | |
| Qatar | 10% | |
| Republic of Korea | 25.00% | |
| Румыния | 16% | |
| Russian Federation | 20% | |
| Saint Barthelemy | 0% | * |
| Saint Helena | 25% | |
| Saint Kitts and Nevis | 33% | |
| Saint Lucia | 30% | |
| Сент-Винсент и Гренадины | 39% | |
| Samoa | 27% | |
| San Marino | 17% | |
| Saudi Arabia | 20% | |
| Сербия | 15% | |
| Сейшельские острова | 33% | |
| Сингапур | 17% | |
| Словакия | 21% | |
| Slovenia | 19% | |
| Южная Африка | 28% | |
| Sweden | 20.60% | |
| Швейцария | 14.93% | |
| Taiwan | 20% | |
| Thailand | 20% | |
| Tonga | 25% | |
| Trinidad and Tobago | 30% | |
| Tunisia | 25% | |
| Turkey | 25% | |
| Turks and Caicos Islands | 0% | * |
| Ukraine | 18% | |
| Объединенные Арабские Эмираты | 0% | * |
| United Kingdom of Great Britain and Northern Ireland | 19% | |
| United States of America | 28.00% | |
| United States Virgin Islands | 23.10% | |
| Уругвай | 25% | |
| Wallis and Futuna Islands | 0% | * |
(* = no General Corporate Income Tax, not including oil companies in case of Bahrain and not including banks in Antigua and Barbuda)
Important to note
If you are planning to make changes in your operations with the goal of optimizing your tax structure, profitability or similar, it is important to note that the corporate tax rate in each country is only one parameter to keep in mind when making decisions of this calibre. In many cases, it is not even the most important factor to consider, as corporate strategy, banking and payment needs and geographical issues often restrict the choices for many corporations.
Therefore we emphasize the need of researching any jurisdiction that interests you due to tax reasons properly before making any decision. ClearSky Network is able to assist you if you are interested in learning more about the pros and cons of most popular jurisdictions with attractive tax rates, or comparing them to each other, by providing neutral consulting services on the matter.
What else ClearSky Network can do for you
The ClearSky Network team also offer company incorporation services for most attractive and popular jurisdictions, including both offshore and onshore jurisdictions. We also offer legal counselling related to a number of legal issues, such as various licenses companies may be in need of, labor law and reporting duties, as well as business counselling related to, among other things, banking and payment solutions, management and HR services and more.
ClearSky Network therefore serves as a true one stop shop for everyone considering company incorporation in a new jurisdiction.
Contact us today if you are interested in personalized recommendations for your business.
