Zero tax jurisdiction: Corporate Tax Rate Table
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.
By jurisdiction
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| jurisdictionHK | 16.5% | 16.5 to 16.5% | 1 |
| jurisdictionGI | 15% | 15 to 15% | 1 |
| jurisdictionEE | 22% | 22 to 22% | 1 |
| jurisdictionSG | 17% | 17 to 17% | 1 |
| jurisdictionIM | 0% | 0 to 0% | 1 |
| jurisdictionIE | 12.5% | 12.5 to 12.5% | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| Estonian Tax and Customs Board - income tax | 22% | EE | 2026-11-07 |
| IRAS (Singapore) - corporate income tax rate | 17% | SG | 2026-11-07 |
| Inland Revenue Department (Hong Kong) - profits tax | 16.5% | HK | 2026-11-07 |
| Gibraltar Income Tax Office - corporate | 15% | GI | 2026-11-07 |
| Revenue (Ireland) - Corporation Tax basis of charge | 12.5% | IE | 2026-11-07 |
| Isle of Man Government - business and corporations income tax | 0% | IM | 2026-11-07 |
The sentence each figure was read from (6)
- Estonian Tax and Customs Board - income tax, read 2026-11-07:
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.
- IRAS (Singapore) - corporate income tax rate, read 2026-11-07:
Your company is taxed at a flat rate of 17% of its chargeable income.
- Inland Revenue Department (Hong Kong) - profits tax, read 2026-11-07:
(1) Normal rate (for the year of assessment 2008/09 onwards) Corporations: 16.5%
- Gibraltar Income Tax Office - corporate, read 2026-11-07:
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.
- Revenue (Ireland) - Corporation Tax basis of charge, read 2026-11-07:
There are two rates of Corporation Tax (CT): 12.5% for trading income
- Isle of Man Government - business and corporations income tax, read 2026-11-07:
The standard rate of income tax applicable to corporate taxpayers in the Isle of Man is 0%
Read in full, publishes no figure
11 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- HMRC / GOV.UK - Corporation Tax rates, read 2026-09-12: every candidate on the page was refused
- GOV.UK - Corporation Tax rates and allowances, read 2026-11-07: read in full and no accepted figure on the page
- Government of Jersey - zero/ten tax system for companies, read 2026-10-24: read in full and no accepted figure on the page
- States of Guernsey Revenue Service - tax information for companies, read 2026-10-10: read in full and no accepted figure on the page
- UAE Ministry of Finance - corporate tax, read 2026-11-07: every candidate on the page was refused
- u.ae (official UAE government platform) - corporate tax, read 2026-11-02: every candidate on the page was refused
- Business.gov.nl - corporate income tax, read 2026-09-19: read in full and no accepted figure on the page
- Guichet.lu - taxation of business profits, read 2026-10-03: read in full and no accepted figure on the page
- BVI International Tax Authority - economic substance, read 2026-10-17: read in full and no accepted figure on the page
- IRS - forming a corporation, read 2026-09-12: read in full and no accepted figure on the page
- Cyprus Ministry of Finance - Tax Department, read 2026-09-19: read in full and no accepted figure on the page
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)
50 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (18)
- HMRC / GOV.UK - Corporation Tax rates(the publisher's own terms; quoted for reporting and comment)
- GOV.UK - Corporation Tax rates and allowances(the publisher's own terms; quoted for reporting and comment)
- Revenue (Ireland) - Corporation Tax basis of charge(the publisher's own terms; quoted for reporting and comment)
- Estonian Tax and Customs Board - income tax(the publisher's own terms; quoted for reporting and comment)
- IRAS (Singapore) - corporate income tax rate(the publisher's own terms; quoted for reporting and comment)
- Inland Revenue Department (Hong Kong) - profits tax(the publisher's own terms; quoted for reporting and comment)
- Isle of Man Government - business and corporations income tax(the publisher's own terms; quoted for reporting and comment)
- Government of Jersey - zero/ten tax system for companies(the publisher's own terms; quoted for reporting and comment)
- States of Guernsey Revenue Service - tax information for companies(the publisher's own terms; quoted for reporting and comment)
- Gibraltar Income Tax Office - corporate(the publisher's own terms; quoted for reporting and comment)
- UAE Ministry of Finance - corporate tax(the publisher's own terms; quoted for reporting and comment)
- u.ae (official UAE government platform) - corporate tax(the publisher's own terms; quoted for reporting and comment)
- Business.gov.nl - corporate income tax(the publisher's own terms; quoted for reporting and comment)
- Guichet.lu - taxation of business profits(the publisher's own terms; quoted for reporting and comment)
- BVI International Tax Authority - economic substance(the publisher's own terms; quoted for reporting and comment)
- IRS - forming a corporation(the publisher's own terms; quoted for reporting and comment)
- Malta Commissioner for Revenue - corporate tax(the publisher's own terms; quoted for reporting and comment)
- Cyprus Ministry of Finance - Tax Department(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
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.
Cite as: "incorporatewhere.com Corporate Tax Rate Table", updated 2026-11-08, https://incorporatewhere.com/datasets/corporate-tax-rate-table/.
Download the CSV (6 rows, computed 2026-11-08)
Want this checked against your actual position?
Tell us the shape of the business and we'll pass your details to up to three US incorporation services, who contact you directly.
Questions this data answers
What will the company pay in tax in each jurisdiction - the headline corporate rate, what triggers it, and what substance the jurisdiction demands for a zero rate?
The Corporate Tax Rate Table carries 6 published figures read from 6 sources' own pages, from 0 to 22 percent, read 7 November 2026.
Where do the figures in the Corporate Tax Rate Table come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 17 named sources were read and 6 publish a figure; the 11 that publish none are recorded as not published, never estimated.