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Ranking

Lowest Corporate Tax Countries

Country comparison ordered by corporate income tax competitiveness.

Quick answer

For lowest corporate tax countries, the top countries are United Arab Emirates, Singapore and Poland, computed from a published weighted methodology over typed country data.

Key takeaways

  • Corporate income tax rate carries the largest weight (100%).

Lowest Corporate Tax Countries — visualized

Charts below are computed from the same scorer that produces the ranking — the top five by score, the full distribution, and the published factor weights.

Where the top country stands

82

United Arab Emirates leads with a computed score of 82 / 100.

United Arab Emirates ranks #1 of 13 covered jurisdictions for this ranking. Scores range from 40 to 82.

Lowest Corporate Tax Countries — top 10 by scoreLowest Corporate Tax Countries — top 10 by score: United Arab Emirates 82; Singapore 66; Poland 62; Portugal 62; Czech Republic 58; United States 58; Estonia 56; France 50; Spain 50; United Kingdom 50.United Arab Emirates82Singapore66Poland62Portugal62Czech Republic58United States58Estonia56France50Spain50United Kingdom50
Top 10 jurisdictions by computed score (out of 100). The leader is highlighted.
Lowest Corporate Tax Countries — score distributionLowest Corporate Tax Countries — score distribution. Distribution of 13 scores from 40 to 82, median 56.median 56#1#13
Distribution of computed scores across all covered jurisdictions, sorted high to low, with the median marked. A flat spread means the ranking separates jurisdictions cleanly; a cluster means they are close.
Lowest Corporate Tax Countries — methodology weightsLowest Corporate Tax Countries — methodology weights: Corporate income tax rate 100%.Corporate income tax rate100%
The published weight each factor carries in this ranking's score. See the methodology table below for the full rationale.

Ranking

RankCountryScoreCorporate taxVAT
#1United Arab Emirates82.09%5%
#2Singapore66.017%9%
#3Poland62.019%23%
#4Portugal62.019%23%
#5Czech Republic58.021%21%
#6United States58.021%0%
#7Estonia56.022%22%
#8France50.025%20%
#9Spain50.025%21%
#10United Kingdom50.025%20%
#11Netherlands48.425.8%21%
#12Canada47.026.5%5%
#13Germany40.030%19%

How we calculate this ranking

Pure ranking by corporate income tax competitiveness.

FactorWeightRationale
Corporate income tax rate100%Lower rate scores higher.

Normalization: Score = 100 − corporateTaxRate × 2, floored at 0.

See the full rankings methodology and how scores work.

Data limitations

  • Rankings are computed composites over a fixed factor set — a screen for shortlisting, not advice, and they cannot capture every business-specific factor.
  • Corporate tax figures apply the headline statutory rate only — they exclude deductions, loss carry-forward, incentives, local surtaxes, and effective-rate timing.
  • Payment-provider availability (Stripe, PayPal, Wise) reflects the most recent review and may change over time.

Related

Sources

  • OECD — OECD — economic and tax statistics (accessed ; reviewed )
    Covers: Comparable corporate tax, statutory rate, and economic indicators across member and partner economies.
    Does not cover: Effective tax rates, deductions and incentives, local surtaxes, and personal residency rules.
    Why it matters: Used as a cross-country baseline to sanity-check rates against primary tax-authority figures.
    Review cadence: Annual, plus on major statutory changes.
  • Eurostat — Eurostat — official statistics of the European Union (accessed ; reviewed )
    Covers: EU-harmonised VAT rates and economic statistics for EU/EEA member states.
    Why it matters: Used for EU VAT and member-state economic figures where an EU-harmonised series is preferable.
  • European Commission — European Commission — policy and country information (accessed ; reviewed )
    Covers: EU policy framework including the VAT One-Stop-Shop and single-market rules.
    Does not cover: Member-state-specific reduced rates, national thresholds, or non-EU jurisdictions.
    Why it matters: Used for EU/EEA market-access and VAT-OSS framing referenced across rankings and guides.
    Review cadence: On policy change; re-checked each data review.

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