Ranking
Lowest Corporate Tax Countries
Country comparison ordered by corporate income tax competitiveness.
Ranking
| Rank | Country | Score | Corporate tax | VAT |
|---|---|---|---|---|
| #1 | United Arab Emirates | 82.0 | 9% | 5% |
| #2 | Singapore | 66.0 | 17% | 9% |
| #3 | Poland | 62.0 | 19% | 23% |
| #4 | Portugal | 62.0 | 19% | 23% |
| #5 | Czech Republic | 58.0 | 21% | 21% |
| #6 | United States | 58.0 | 21% | 0% |
| #7 | Estonia | 56.0 | 22% | 22% |
| #8 | France | 50.0 | 25% | 20% |
| #9 | Spain | 50.0 | 25% | 21% |
| #10 | United Kingdom | 50.0 | 25% | 20% |
| #11 | Netherlands | 48.4 | 25.8% | 21% |
| #12 | Canada | 47.0 | 26.5% | 5% |
| #13 | Germany | 40.0 | 30% | 19% |
How we calculate this ranking
Pure ranking by corporate income tax competitiveness.
| Factor | Weight | Rationale |
|---|---|---|
| Corporate income tax rate | 100% | Lower rate scores higher. |
Normalization: Score = 100 − corporateTaxRate × 2, floored at 0.
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Sources
- OECD — OECD — economic and tax statistics (accessed )
- Eurostat — Eurostat — official statistics of the European Union (accessed )
- European Commission — European Commission — policy and country information (accessed )
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