Corporate income tax (CIT) - statutory and targeted small business rates
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Annual
Combined corporate income tax rate
Statutory
Percentage of taxable income
General government
Not applicable
Not applicable
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United Arab Emirates
Corporate income tax (CIT) - statutory and targeted small business rates
20002026
Corporate income tax rates by country in 2025 (combined corporate income tax rate, statutory, percentage of taxable income, general government, not applicable, not applicable)
In 2025, France had the highest value (36.13) among 140 countries.
| # | Country | Value | Change |
|---|---|---|---|
| 1 | France | 36.13 | +39.9% |
| 2 | Argentina | 35 | 0.0% |
| 2 | Colombia | 35 | 0.0% |
| 2 | Malta | 35 | 0.0% |
| 5 | Brazil | 34 | 0.0% |
| 5 | Morocco | 34 | +3.0% |
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