# 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.

Incorporate Where · https://incorporatewhere.com/datasets/corporate-tax-rate-table/ · computed 2026-11-08

**Range of the published figures:** 0 to 22 % (range 0 to 22 %; 6 published figures; 6 of 17 sources read publish one).

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 |
|---|---|---|---|
| jurisdiction HK | 16.5 % | 16.5 to 16.5 % | 1 |
| jurisdiction GI | 15 % | 15 to 15 % | 1 |
| jurisdiction EE | 22 % | 22 to 22 % | 1 |
| jurisdiction SG | 17 % | 17 to 17 % | 1 |
| jurisdiction IM | 0 % | 0 to 0 % | 1 |
| jurisdiction IE | 12.5 % | 12.5 to 12.5 % | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [Estonian Tax and Customs Board - income tax](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/income-tax-and-basic-exemption) | 22 % | EE | 2026-11-07 |
| [IRAS (Singapore) - corporate income tax rate](https://www.iras.gov.sg/taxes/corporate-income-tax/basics-of-corporate-income-tax/corporate-income-tax-rate-rebates-and-tax-exemption-schemes) | 17 % | SG | 2026-11-07 |
| [Inland Revenue Department (Hong Kong) - profits tax](https://www.ird.gov.hk/eng/tax/bus_pft.htm) | 16.5 % | HK | 2026-11-07 |
| [Gibraltar Income Tax Office - corporate](https://www.gibraltar.gov.gi/income-tax-office/businesses-and-corporations/corporate) | 15 % | GI | 2026-11-07 |
| [Revenue (Ireland) - Corporation Tax basis of charge](https://www.revenue.ie/en/companies-and-charities/corporation-tax-for-companies/corporation-tax/basis-of-charge.aspx) | 12.5 % | IE | 2026-11-07 |
| [Isle of Man Government - business and corporations income tax](https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/business-and-corporations/) | 0 % | IM | 2026-11-07 |

## The sentence each figure was read from (6)

- [Estonian Tax and Customs Board - income tax](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/income-tax-and-basic-exemption), 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](https://www.iras.gov.sg/taxes/corporate-income-tax/basics-of-corporate-income-tax/corporate-income-tax-rate-rebates-and-tax-exemption-schemes), 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](https://www.ird.gov.hk/eng/tax/bus_pft.htm), read 2026-11-07: "(1) Normal rate (for the year of assessment 2008/09 onwards) Corporations: 16.5%"
- [Gibraltar Income Tax Office - corporate](https://www.gibraltar.gov.gi/income-tax-office/businesses-and-corporations/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](https://www.revenue.ie/en/companies-and-charities/corporation-tax-for-companies/corporation-tax/basis-of-charge.aspx), 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](https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/business-and-corporations/), 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

- [HMRC / GOV.UK - Corporation Tax rates](https://www.gov.uk/corporation-tax-rates), read 2026-09-12: every candidate on the page was refused
- [GOV.UK - Corporation Tax rates and allowances](https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax), read 2026-11-07: read in full and no accepted figure on the page
- [Government of Jersey - zero/ten tax system for companies](https://www.gov.je/TaxesMoney/IncomeTax/Companies/ZeroTen/Pages/index.aspx), read 2026-10-24: read in full and no accepted figure on the page
- [States of Guernsey Revenue Service - tax information for companies](https://gov.gg/RevenueService/Companies), read 2026-10-10: read in full and no accepted figure on the page
- [UAE Ministry of Finance - corporate tax](https://mof.gov.ae/en/public-finance/tax/corporate-tax/), read 2026-11-07: every candidate on the page was refused
- [u.ae (official UAE government platform) - corporate tax](https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax), read 2026-11-02: every candidate on the page was refused
- [Business.gov.nl - corporate income tax](https://business.gov.nl/regulation/corporate-income-tax/), read 2026-09-19: read in full and no accepted figure on the page
- [Guichet.lu - taxation of business profits](https://guichet.public.lu/en/entreprises/fiscalite/impots-benefices.html), read 2026-10-03: read in full and no accepted figure on the page
- [BVI International Tax Authority - economic substance](https://bviita.vg/spontaneous-exchange-of-information/economic-substance/), read 2026-10-17: read in full and no accepted figure on the page
- [IRS - forming a corporation](https://www.irs.gov/businesses/small-businesses-self-employed/forming-a-corporation), read 2026-09-12: read in full and no accepted figure on the page
- [Cyprus Ministry of Finance - Tax Department](https://www.mof.gov.cy/mof/tax/taxdep.nsf/index_en/index_en), 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)

## Sources

- [HMRC / GOV.UK - Corporation Tax rates](https://www.gov.uk/corporation-tax-rates) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK - Corporation Tax rates and allowances](https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax) (the publisher's own terms; quoted for reporting and comment)
- [Revenue (Ireland) - Corporation Tax basis of charge](https://www.revenue.ie/en/companies-and-charities/corporation-tax-for-companies/corporation-tax/basis-of-charge.aspx) (the publisher's own terms; quoted for reporting and comment)
- [Estonian Tax and Customs Board - income tax](https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/income-tax-and-basic-exemption) (the publisher's own terms; quoted for reporting and comment)
- [IRAS (Singapore) - corporate income tax rate](https://www.iras.gov.sg/taxes/corporate-income-tax/basics-of-corporate-income-tax/corporate-income-tax-rate-rebates-and-tax-exemption-schemes) (the publisher's own terms; quoted for reporting and comment)
- [Inland Revenue Department (Hong Kong) - profits tax](https://www.ird.gov.hk/eng/tax/bus_pft.htm) (the publisher's own terms; quoted for reporting and comment)
- [Isle of Man Government - business and corporations income tax](https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/business-and-corporations/) (the publisher's own terms; quoted for reporting and comment)
- [Government of Jersey - zero/ten tax system for companies](https://www.gov.je/TaxesMoney/IncomeTax/Companies/ZeroTen/Pages/index.aspx) (the publisher's own terms; quoted for reporting and comment)
- [States of Guernsey Revenue Service - tax information for companies](https://gov.gg/RevenueService/Companies) (the publisher's own terms; quoted for reporting and comment)
- [Gibraltar Income Tax Office - corporate](https://www.gibraltar.gov.gi/income-tax-office/businesses-and-corporations/corporate) (the publisher's own terms; quoted for reporting and comment)
- [UAE Ministry of Finance - corporate tax](https://mof.gov.ae/en/public-finance/tax/corporate-tax/) (the publisher's own terms; quoted for reporting and comment)
- [u.ae (official UAE government platform) - corporate tax](https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax) (the publisher's own terms; quoted for reporting and comment)
- [Business.gov.nl - corporate income tax](https://business.gov.nl/regulation/corporate-income-tax/) (the publisher's own terms; quoted for reporting and comment)
- [Guichet.lu - taxation of business profits](https://guichet.public.lu/en/entreprises/fiscalite/impots-benefices.html) (the publisher's own terms; quoted for reporting and comment)
- [BVI International Tax Authority - economic substance](https://bviita.vg/spontaneous-exchange-of-information/economic-substance/) (the publisher's own terms; quoted for reporting and comment)
- [IRS - forming a corporation](https://www.irs.gov/businesses/small-businesses-self-employed/forming-a-corporation) (the publisher's own terms; quoted for reporting and comment)
- [Malta Commissioner for Revenue - corporate tax](https://cfr.gov.mt/en/inlandrevenue/Pages/Corporate-Tax.aspx) (the publisher's own terms; quoted for reporting and comment)
- [Cyprus Ministry of Finance - Tax Department](https://www.mof.gov.cy/mof/tax/taxdep.nsf/index_en/index_en) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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/.

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