Topics/Corporate tax
Topic · 25 guides · 8 countries

The headline rate is the least interesting number.

Every rate below is what a company actually pays after exemptions, surcharges and local variation, with the guide behind it. Start with the table, not the list.

0–30%
Effective rate range
Across the countries below
25
Guides published
Corporate, VAT, incentives
8
Countries with rates
Each linked to its guide

Rates at a glance

Sort by
CountryHeadlineSmall companyEffective burdenVAT / GST
Estonia
0% until you distribute
0% / 22%0% retained
0% retained
22%→
Singapore
Partial exemption on the first SGD 200k
17%~8.3%
~8.3%
9% GST→
UAE & Dubai
0% for qualifying free zone persons
9%9%
9%
5%→
Portugal
17% SME band on the first EUR 50k, plus municipal surcharge
21%~17–23%
~17–23%
23%→
United Kingdom
Marginal relief between the two bands
19–25%19–25%
19–25%
20%→
United States
Federal, plus state corporate tax
21% + state~21–28%
~21–28%
Sales tax→
Turkey
Higher rate for banks and financial institutions
25%25%
25%
20%→
Germany
Trade tax varies by municipality
~30%30–33%
30–33%
19%→
Effective burden is what a profitable small-to-mid company typically pays once exemptions, surcharges and local rates are applied, not the statutory headline. Estonia's zero holds only while profit stays in the company. Click any row to filter the guides below.

All corporate tax guides

Coverage, honestly

Eight countries have full corporate tax coverage. Three more are listed across the site but have nothing written yet: they are marked rather than linked to an empty page.

Turkey3 guides
UAE & Dubai3 guides
Germany3 guides
United Kingdom3 guides
United States3 guides
Singapore3 guides
Estonia3 guides
Portugal4 guides
CanadaNot yet written
AustraliaNot yet written
FranceNot yet written
What changed this year
Estonia raised VAT to 22%
The standard rate rose from 20% to 22% on 1 January 2024. The reduced-rate provision for accommodation and press was abolished from 2025.
The UK moved to a two-rate system
Since 1 April 2023 the main rate has been 25% for profits above GBP 250,000, with a 19% small profits rate up to GBP 50,000 and marginal relief between them.
The UAE introduced federal corporate tax
A 9% rate applies to taxable income above AED 375,000 for financial years starting on or after 1 June 2023. Qualifying free zone persons can still reach 0%.
Estonia's distribution rate moved to 22%
Retained profit is still untaxed. Distributions are charged at 22% on a 22/78 basis, which works out at 28.21% of the net amount paid out.
Put the rates to work

A rate is not a bill.

Run your own revenue and margin through the calculator to see what each regime actually costs you, then stack the shortlist side by side.

We email when a rate moves

Budget announcements, VAT changes, new incentive regimes. One email, no pitches.

Subscribe free