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6 Corporate Tax Rate Survey 2006

Albania

23

20

1

Argentina

35

35

2

Aruba

35

35

3

Australia

30

30

4

Austria

25

25

5

Bangladesh

30

30

6

Barbados

30

25

7

Belgium

33.99

33.99

8

Bolivia

25

25

9

Botswana

25

25

10

Brazil

34

34

11

Bulgaria

15

15

12

Canada

36.1

36.1

13

Cayman Islands

0

0

14

Chile

17

17

15

China

33

33

16

Colombia

35

35

17

Costa Rica

30

30

18

Croatia

20.32

20.32

19

Cyprus

10

10

20

Czech Republic

26

24

21

Denmark

28

28

22

Dominican Republic

25

30

23

Ecuador

25/15

25/15

24

Estonia

0/24

0/23

25

Fiji

31

31

26

Finland

26

26

27

France

33.83

33.33

28

Germany

38.31

38.34

29

Greece

24/32

22/29

30

Honduras

30

30

31

Hong Kong

17.5

17.5

32

Hungary

16

16

33

Iceland

18

18

34

India

36.5925

33.66

35

Indonesia

30

30

36

Ireland

12.5

12.5

37

Israel

34

31

38

Italy

37.25

37.25

39

Japan

40.69

40.69

40

Jamaica

33.3

33.3

41

Kazakhstan

30

30

42

Korea, Republic of

27.5

27.5

43

© 2006 KPMG International. KPMG International is a Swiss cooperative of which all KPMG firms are members. KPMG International provides no services to clients. Each member firm is a separate and independent legal entity and each describes itself as such. All rights reserved.

OECD

European Union

Asia - Pacific

Footnote

1 Jan 2005

1 Jan 2006

(%)

(%)

Click on country name to go to information update

Latin America

Country

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