{ "name": "incorporatewhere.com Corporate Tax Rate Table", "title": "Corporate Tax Rate Table", "url": "https://incorporatewhere.com/datasets/corporate-tax-rate-table/", "csv": "https://incorporatewhere.com/datasets/corporate-tax-rate-table.csv", "markdown": "https://incorporatewhere.com/datasets/corporate-tax-rate-table/index.md", "computed_at": "2026-11-08", "license": "https://incorporatewhere.com/terms", "headline": "The Corporate Tax Rate Table carries 6 published figures read from 6 sources' own pages, from 0 to 22 percent, read 7 November 2026.", "quotes": [ "The Corporate Tax Rate Table carries 6 published figures read from 6 sources' own pages, from 0 to 22 percent, read 7 November 2026.", "6 of the 17 named sources read in full publish a figure; 11 publish none, read 7 November 2026.", "Corporate Tax Rate Table, jurisdiction HK: median 16.50 percent across 1 source, read 7 November 2026.", "Corporate Tax Rate Table, jurisdiction GI: median 15 percent across 1 source, read 7 November 2026.", "Corporate Tax Rate Table, jurisdiction EE: median 22 percent across 1 source, read 7 November 2026.", "Corporate Tax Rate Table, jurisdiction SG: median 17 percent across 1 source, read 7 November 2026.", "Corporate Tax Rate Table, jurisdiction IM: median 0 percent across 1 source, read 7 November 2026.", "Corporate Tax Rate Table, jurisdiction IE: median 12.50 percent across 1 source, read 7 November 2026." ], "citation": "\"incorporatewhere.com Corporate Tax Rate Table\", updated 2026-11-08, https://incorporatewhere.com/datasets/corporate-tax-rate-table/.", "changed_since": null, "national": { "unit": "%", "n": 6, "median": 15.75, "min": 0, "max": 22, "p25": 9.375, "p75": 18.25, "mean": 13.8333, "units": { "%": 6 }, "published_sources": 6, "named_sources": 18, "read_sources": 17, "not_published": 11, "published_share": 0.353 }, "by_axis": { "jurisdiction": { "HK": { "%": { "n": 1, "median": 16.5, "min": 16.5, "max": 16.5, "p25": 16.5, "p75": 16.5, "mean": 16.5 } }, "GI": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "EE": { "%": { "n": 1, "median": 22, "min": 22, "max": 22, "p25": 22, "p75": 22, "mean": 22 } }, "SG": { "%": { "n": 1, "median": 17, "min": 17, "max": 17, "p25": 17, "p75": 17, "mean": 17 } }, "IM": { "%": { "n": 1, "median": 0, "min": 0, "max": 0, "p25": 0, "p75": 0, "mean": 0 } }, "IE": { "%": { "n": 1, "median": 12.5, "min": 12.5, "max": 12.5, "p25": 12.5, "p75": 12.5, "mean": 12.5 } } } }, "rows": [ { "source": "Inland Revenue Department (Hong Kong) - profits tax", "url": "https://www.ird.gov.hk/eng/tax/bus_pft.htm", "figure": "16.5%", "value": 16.5, "unit": "%", "vat": null, "axis": { "jurisdiction": "HK" }, "retrieved_at": "2026-11-07", "quote": "(1) Normal rate (for the year of assessment 2008/09 onwards) Corporations: 16.5%", "source_class": "primary-government", "text_sha256": "981f31971bd185648393a7dbddde48796a8709e4f0155850f10d95365e970b9a" }, { "source": "Gibraltar Income Tax Office - corporate", "url": "https://www.gibraltar.gov.gi/income-tax-office/businesses-and-corporations/corporate", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "jurisdiction": "GI" }, "retrieved_at": "2026-11-07", "quote": "The Corporation Tax rate for most companies in Gibraltar increased from 10% to 12.5% with effect from 1st August 2021 and then again to 15% with effect from 1st July 2024.", "source_class": "primary-government", "text_sha256": "4689004a41fdef4d95bdec3302df2d72dd35849864031040e2193d54834de791" }, { "source": "Estonian Tax and Customs Board - income tax", "url": "https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/income-tax-and-basic-exemption", "figure": "22%", "value": 22, "unit": "%", "vat": null, "axis": { "jurisdiction": "EE" }, "retrieved_at": "2026-11-07", "quote": "The corporate income tax rate is 22%, like the general income tax rate in Estonia, but when taxing the net amount, the rate 22/78 must be used to get the result that is equal to the income tax rate of 22% on the profit earned.", "source_class": "primary-government", "text_sha256": "16215ad3f65e77b6e36cda428f50cff0af6dcb179639eefc33ab6e35562c28a8" }, { "source": "IRAS (Singapore) - corporate income tax rate", "url": "https://www.iras.gov.sg/taxes/corporate-income-tax/basics-of-corporate-income-tax/corporate-income-tax-rate-rebates-and-tax-exemption-schemes", "figure": "17%", "value": 17, "unit": "%", "vat": null, "axis": { "jurisdiction": "SG" }, "retrieved_at": "2026-11-07", "quote": "Your company is taxed at a flat rate of 17% of its chargeable income.", "source_class": "primary-government", "text_sha256": "95122bbae6d705fa259cbc68b326d801b4e8e90c95c04c200b42e6056622964d" }, { "source": "Isle of Man Government - business and corporations income tax", "url": "https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/business-and-corporations/", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": { "jurisdiction": "IM" }, "retrieved_at": "2026-11-07", "quote": "The standard rate of income tax applicable to corporate taxpayers in the Isle of Man is 0%", "source_class": "primary-government", "text_sha256": "65ee85d9d892c34196a695d4c7d1afe7f60b4cd47b1e1865f5c695b0bd381c7e" }, { "source": "Revenue (Ireland) - Corporation Tax basis of charge", "url": "https://www.revenue.ie/en/companies-and-charities/corporation-tax-for-companies/corporation-tax/basis-of-charge.aspx", "figure": "12.5%", "value": 12.5, "unit": "%", "vat": null, "axis": { "jurisdiction": "IE" }, "retrieved_at": "2026-11-07", "quote": "There are two rates of Corporation Tax (CT): 12.5% for trading income", "source_class": "primary-government", "text_sha256": "432bc6d3949fff308b38756039fb56ef0d9d9bc265cbc301700d9bfb05824a90" } ], "not_published": [ { "source": "HMRC / GOV.UK - Corporation Tax rates", "url": "https://www.gov.uk/corporation-tax-rates", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK - Corporation Tax rates and allowances", "url": "https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "Government of Jersey - zero/ten tax system for companies", "url": "https://www.gov.je/TaxesMoney/IncomeTax/Companies/ZeroTen/Pages/index.aspx", "retrieved_at": "2026-10-24", "reason": "read in full and no accepted figure on the page" }, { "source": "States of Guernsey Revenue Service - tax information for companies", "url": "https://gov.gg/RevenueService/Companies", "retrieved_at": "2026-10-10", "reason": "read in full and no accepted figure on the page" }, { "source": "UAE Ministry of Finance - corporate tax", "url": "https://mof.gov.ae/en/public-finance/tax/corporate-tax/", "retrieved_at": "2026-11-07", "reason": "every candidate on the page was refused" }, { "source": "u.ae (official UAE government platform) - corporate tax", "url": "https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax", "retrieved_at": "2026-11-02", "reason": "every candidate on the page was refused" }, { "source": "Business.gov.nl - corporate income tax", "url": "https://business.gov.nl/regulation/corporate-income-tax/", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "Guichet.lu - taxation of business profits", "url": "https://guichet.public.lu/en/entreprises/fiscalite/impots-benefices.html", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "BVI International Tax Authority - economic substance", "url": "https://bviita.vg/spontaneous-exchange-of-information/economic-substance/", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "IRS - forming a corporation", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/forming-a-corporation", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Cyprus Ministry of Finance - Tax Department", "url": "https://www.mof.gov.cy/mof/tax/taxdep.nsf/index_en/index_en", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/corporation-tax-rates", "label": "HMRC / GOV.UK - Corporation Tax rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax", "label": "GOV.UK - Corporation Tax rates and allowances", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.ie/en/companies-and-charities/corporation-tax-for-companies/corporation-tax/basis-of-charge.aspx", "label": "Revenue (Ireland) - Corporation Tax basis of charge", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/income-tax-and-basic-exemption", "label": "Estonian Tax and Customs Board - income tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.iras.gov.sg/taxes/corporate-income-tax/basics-of-corporate-income-tax/corporate-income-tax-rate-rebates-and-tax-exemption-schemes", "label": "IRAS (Singapore) - corporate income tax rate", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ird.gov.hk/eng/tax/bus_pft.htm", "label": "Inland Revenue Department (Hong Kong) - profits tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/business-and-corporations/", "label": "Isle of Man Government - business and corporations income tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.je/TaxesMoney/IncomeTax/Companies/ZeroTen/Pages/index.aspx", "label": "Government of Jersey - zero/ten tax system for companies", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://gov.gg/RevenueService/Companies", "label": "States of Guernsey Revenue Service - tax information for companies", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gibraltar.gov.gi/income-tax-office/businesses-and-corporations/corporate", "label": "Gibraltar Income Tax Office - corporate", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mof.gov.ae/en/public-finance/tax/corporate-tax/", "label": "UAE Ministry of Finance - corporate tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax", "label": "u.ae (official UAE government platform) - corporate tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://business.gov.nl/regulation/corporate-income-tax/", "label": "Business.gov.nl - corporate income tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://guichet.public.lu/en/entreprises/fiscalite/impots-benefices.html", "label": "Guichet.lu - taxation of business profits", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://bviita.vg/spontaneous-exchange-of-information/economic-substance/", "label": "BVI International Tax Authority - economic substance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/businesses/small-businesses-self-employed/forming-a-corporation", "label": "IRS - forming a corporation", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://cfr.gov.mt/en/inlandrevenue/Pages/Corporate-Tax.aspx", "label": "Malta Commissioner for Revenue - corporate tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.mof.gov.cy/mof/tax/taxdep.nsf/index_en/index_en", "label": "Cyprus Ministry of Finance - Tax Department", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 6 of the 17 named sources that could be read published a usable figure; 11 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 50 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per term - headline corporate rate, the threshold or activity that changes it, the distribution-moment rate where the regime taxes distributions rather than profits, and the economic-substance obligation attached to a zero rate - each quoted verbatim from that jurisdiction's own authority with its effective date; the cross-jurisdiction comparison (the ordered rate ladder, and which zero rates carry a substance test) is the figure, and changed-since is the news when a rate year turns: three of the rows read for this charter moved inside eighteen months (Gibraltar 10 -> 12.5 -> 15%, Cyprus 12.5 -> 15%, Estonia's regular-distribution 14/86 rate abolished)", "embed": "

0 to 22 percent

6 published figures, Corporate Tax Rate Table, across 6 sources, read 7 November 2026

Source: incorporatewhere.com Corporate Tax Rate Table
" }