Corporate Tax Calculator by Country – 2026 Rates
Estimate corporate income tax on your profit in the EU, the UK, Switzerland, Norway, Canada, the Gulf, Egypt, Jordan and Türkiye, with small-profits rates, bands and surcharges as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rates by country (September 2026)
Each country is calculated with its default rules. Open a country's page for its reduced rates, eligibility conditions and filing deadlines.
| Country | Headline rate | How it works |
|---|---|---|
| Austria | 23% | a flat 23% on taxable profit |
| Bahrain | 0% | a flat 0% on taxable profit |
| Belgium | 25% | a flat 25% on taxable profit |
| Bulgaria | 10% | a flat 10% on taxable profit |
| Canada | 26.5% | a flat 26.5% on taxable profit |
| Croatia | 18% | a flat 18% on taxable profit |
| Cyprus | 15% | a flat 15% on taxable profit |
| Czechia | 21% | a flat 21% on taxable profit |
| Denmark | 22% | a flat 22% on taxable profit |
| Egypt | 22.5% | a flat 22.5% on taxable profit |
| Estonia | 22% | a flat 22% on taxable profit |
| Finland | 20% | a flat 20% on taxable profit |
| France | 25% | a flat 25% on taxable profit |
| Germany | 30.14% | 15% corporate income tax plus the 5.5% solidarity surcharge on it (15.825% together), plus municipal trade tax of 3.5% × the local multiplier (Hebesatz, at least 200%, national average 409%) |
| Greece | 22% | a flat 22% on taxable profit |
| Hungary | 9% | a flat 9% on taxable profit |
| Ireland | 12.5% | a flat 12.5% on taxable profit |
| Italy | 24% | a flat 24% on taxable profit |
| Jordan | 21% | a flat 21% on taxable profit |
| Kuwait | 15% | a flat 15% on taxable profit |
| Latvia | 20% | a flat 20% on taxable profit |
| Lithuania | 17% | a flat 17% on taxable profit |
| Luxembourg | 16% | 14% on profits up to €175,000.00, 16% on profits above €200,000.00, and the main rate less marginal relief (standard fraction 7/50) in between |
| Malta | 35% | a flat 35% on taxable profit |
| Netherlands | 25.8% | 19% on the first €200,000.00 and 25.8% above €200,000.00 |
| Norway | 22% | a flat 22% on taxable profit |
| Oman | 15% | a flat 15% on taxable profit |
| Poland | 19% | a flat 19% on taxable profit |
| Portugal | 19% | a flat 19% on taxable profit |
| Qatar | 10% | a flat 10% on taxable profit |
| Romania | 16% | a flat 16% on taxable profit |
| Saudi Arabia | 20% | a flat 20% on taxable profit |
| Slovakia | 21% | a flat 21% on taxable profit |
| Slovenia | 22% | a flat 22% on taxable profit |
| Spain | 25% | a flat 25% on taxable profit |
| Sweden | 20.6% | a flat 20.6% on taxable profit |
| Switzerland | 11.71% | federal profit tax of 8.5% on profit after tax (about 7.83% of pre-tax profit) plus cantonal and communal tax that differs by canton; with the Zug city rate of 4.759% the combined effective rate is about 11.71% |
| Türkiye | 25% | a flat 25% on taxable profit |
| United Arab Emirates | 9% | 0% on the first AED 375,000.00 of taxable income and 9% above it |
| United Kingdom | 25% | 19% on profits up to £50,000.00, 25% on profits above £250,000.00, and the main rate less marginal relief (standard fraction 3/200) in between |
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
Which countries does this corporate tax calculator cover?
The EU member states, the United Kingdom, Switzerland, Norway, Canada, the Gulf states with a corporate tax (Saudi Arabia, the UAE, Oman, Qatar and Kuwait), Egypt, Jordan and Türkiye. Bahrain has no general corporate income tax.
What is the difference between the headline rate and the effective rate?
The headline rate is the top statutory rate. The effective rate is the tax divided by the profit: it is lower wherever small profits are taxed at a reduced rate or the first slice is taxed at 0%.
Does the calculator include the 15% global minimum tax?
No. The Pillar Two minimum tax applies only to groups with consolidated revenue of EUR 750 million or more; each country page notes whether a domestic top-up tax exists.
Why does Germany show about 30%?
German companies pay 15% corporate income tax plus a 5.5% solidarity surcharge on it, and municipal trade tax of 3.5% × the local multiplier. At the national average multiplier that adds up to about 30%.
How do I use the calculator for a loss-making year?
Enter zero: no corporate income tax is due on a loss, although some countries charge a minimum tax or a tax on distributions regardless.
Sources
- PwC Worldwide Tax Summaries (authoritative corroboration): Austria - Corporate - Taxes on corporate income — PwC
- Aangifte in de vennootschapsbelasting (tarief 25%) — FPS Finance Belgium (FOD Financiën)
- PwC Worldwide Tax Summaries (authoritative corroboration): Bulgaria - Corporate - Taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative corroboration): Croatia - Corporate - Taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative corroboration): Cyprus - Corporate - Taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative corroboration): Czech Republic - Corporate - Taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative corroboration): Denmark - Corporate - Taxes on corporate income — PwC
- Taxation of dividends — Estonian Tax and Customs Board (EMTA)
- PwC Worldwide Tax Summaries (authoritative corroboration): Finland - Corporate - Taxes on corporate income — PwC
- Impôt sur les sociétés (IS) : taux, déclaration, paiement (vérifié le 17 février 2026) — Entreprendre.Service-Public.fr (DILA, Prime Minister's office)
- § 23 KStG Steuersatz — Federal Ministry of Justice - gesetze-im-internet.de
- PwC Worldwide Tax Summaries (authoritative corroboration): Greece - Corporate - Taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative corroboration): Hungary - Corporate - Taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative corroboration): Ireland - Corporate - Taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative corroboration): Italy - Corporate - Taxes on corporate income — PwC
- Latvia - Corporate - Taxes on corporate income (PwC Worldwide Tax Summaries, authoritative corroboration; last reviewed 30 June 2026) — PwC
- Pelno mokestis - Tarifai (5 str.) — State Tax Inspectorate (VMI)
- Luxembourg - Corporate - Taxes on corporate income (PwC Worldwide Tax Summaries, authoritative corroboration; last reviewed 31 July 2026) — PwC
- Malta - Corporate - Taxes on corporate income (PwC Worldwide Tax Summaries, authoritative corroboration; last reviewed 30 September 2026) — PwC
- Tarieven vennootschapsbelasting (rates for 2026, 2025, 2024 and 2023) — Belastingdienst
- Poland - Corporate - Taxes on corporate income (PwC Worldwide Tax Summaries, authoritative corroboration; last reviewed 11 August 2026) — PwC
- Código do IRC, artigo 87.º Taxas (with transitional rule of Law 64/2025) — Autoridade Tributária e Aduaneira - Portal das Finanças
- Romania - Corporate - Taxes on corporate income (PwC Worldwide Tax Summaries, authoritative corroboration; last reviewed 25 September 2026) — PwC
- Slovak Republic - Corporate - Taxes on corporate income (PwC Worldwide Tax Summaries, authoritative corroboration; last reviewed 9 September 2026) — PwC
- Davek od dohodkov pravnih oseb (DDPO) - general rate 19%, 22% for 2024-2028 (ZORZFS art. 64) — Financial Administration of the Republic of Slovenia (FURS)
- Ley 27/2014 del Impuesto sobre Sociedades, art. 29 and Disposición transitoria cuadragésima cuarta (consolidated text, updated 02/09/2026) — Agencia Estatal Boletín Oficial del Estado (BOE)
- Belopp och procent - inkomstår 2026 (Statlig inkomstskatt, juridiska personer 20,6 procent) — Skatteverket
- Rates and allowances: Corporation Tax (updated 1 April 2026) — HM Revenue & Customs (GOV.UK)
- Bundesgesetz über die direkte Bundessteuer (DBG), SR 642.11, Art. 68 and Art. 59 (version 1 Jan 2026) — Swiss Confederation - Fedlex
- Satser: Alminnelig inntekt (Etterskuddspliktige (bedrifter) 22,0 prosent) — Skatteetaten (Norwegian Tax Administration)
- PwC Worldwide Tax Summaries (authoritative) - Saudi Arabia - Corporate - taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative) - United Arab Emirates - Corporate - taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative) - Bahrain - Corporate - taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative) - Oman - Corporate - taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative) - Qatar - Corporate - taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative) - Kuwait - Corporate - taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative) - Egypt - Corporate - taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative) - Jordan - Corporate - taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative) - Turkey - Corporate - taxes on corporate income — PwC
- Corporation tax rates (modified 2025-05-30) — Canada Revenue Agency
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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