The dataset captures standard top statutory corporate income tax rates levied on domestic businesses. This means:
The dataset does not reflect special tax regimes, including but not limited to patent boxes, offshore regimes, or special rates for specific industries.
A number of countries levy lower rates for businesses below a certain revenue threshold. The dataset does not capture these lower rates.
A few countries levy gross revenue taxes on businesses instead of corporate income taxes. Since the tax rates of a corporate income tax and a gross revenue tax are not comparable, these countries are excluded from the dataset.
Some countries have a separate tax rate for nonresident companies. This dataset does not consider nonresident tax rates that differ from the general corporate rate.
The dataset captures standard top statutory corporate income tax rates levied on domestic businesses. This means:
The dataset does not reflect special tax regimes, including but not limited to patent boxes, offshore regimes, or special rates for specific industries.
A number of countries levy lower rates for businesses below a certain revenue threshold. The dataset does not capture these lower rates.
A few countries levy gross revenue taxes on businesses instead of corporate income taxes. Since the tax rates of a corporate income tax and a gross revenue tax are not comparable, these countries are excluded from the dataset.
Some countries have a separate tax rate for nonresident companies. This dataset does not consider nonresident tax rates that differ from the general corporate rate.
-flag-topicru_s.webp "Flag St. Martin (French part)")
-flag-topicru_s.webp "Flag Sint Maarten")
