Last Update: June 2025

International Corporate Income Tax rates (CIT rates)

The corporate tax rate is a key component of the income tax rate for companies operating globally. In some countries, however, local tax rates or specific considerations must also be taken into account when determining the corporate tax rate. These tax rates play a crucial role in international accounting for the determination of deferred taxes.

This is why the CIT rates are relevant in the tax reporting environment

The purpose of deferred taxes is to account for future tax charges or reliefs (from temporary differences) in the balance sheet. The amount of deferred tax assets and liabilities depends on the future tax rate. This underscores the importance of keeping income tax rates up to date.

If you are responsible for global tax reporting, you can find out about the latest CIT rates* here. You can also sign up to receive email alerts when rates change.

How is the survey conducted? 

As a basis for our data collection, we have developed a questionnaire to collect information on income tax rates. Our questionnaire is sent out to our global experts at least twice a year to ensure the most accurate picture of the current situation and developments.

In addition, our network can inform us by email of any changes or planned changes in corporate tax rates. We analyse this information on a regular basis and make it available here.

Overview of CIT rates per country

Overview of CIT rates by economic area

Please click on the relevant area to download more details on CIT rates by economic area.

Stay informed when there are changes

If you would like to receive an email notification when changes are made to the website, please register here.

*Disclaimer: We update this website on a regular basis to ensure that the information is up to date to the best of our knowledge and belief and that of the Global Network. However, please understand that we cannot guarantee the accuracy of all information.

Last Update: June 2025

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