Корпоративный налог США

В штатах США имеются различные ставки корпоративного налога (альтернативы нашего налога на прибыль).

OECD Overall Rank Country/State Federal Rate Adjusted Top State Corporate Tax Rate Combined Federal and State Rate (Adjusted) (a)
Iowa 35 12 41.6
Pennsylvania 35 9.99 41.5
Minnesota 35 9.8 41.4
Massachusetts 35 9.5 41.2
Alaska 35 9.4 41.1
New Jersey 35 9.36 41.1
Rhode Island 35 9 40.9
West Virginia 35 9 40.9
Maine 35 8.93 40.8
Vermont 35 8.9 40.8
California 35 8.84 40.7
Delaware 35 8.7 40.7
Indiana 35 8.5 40.5
New Hampshire 35 8.5 40.5
Wisconsin 35 7.9 40.1
Nebraska 35 7.81 40.1
Idaho 35 7.6 39.9
New Mexico 35 7.6 39.9
Connecticut 35 7.5 39.9
New York 35 7.5 39.9
Kansas 35 7.35 39.8
Illinois 35 7.3 39.7
Maryland 35 7 39.6
North Dakota 35 7 39.6
1 Japan 30 11.56 39.54
Arizona 35 6.968 39.5
North Carolina 35 6.9 39.5
Montana 35 6.75 39.4
Oregon 35 6.6 39.3
2 United States 35 6.57 39.27
Arkansas 35 6.5 39.2
Tennessee 35 6.5 39.2
*Washington 35 6.4 39.2
Hawaii 35 6.4 39.2
3 Germany 26.38 17.0 38.9
*Michigan 35 6 38.9
Georgia 35 6 38.9
Kentucky 35 6 38.9
Oklahoma 35 6 38.9
Virginia 35 6 38.9
Florida 35 5.5 38.6
Louisiana 35 8 38.5
Missouri 35 6.25 38.4
Ohio 35 5.1 38.3
Mississippi 35 5 38.3
South Carolina 35 5 38.3
Utah 35 5 38.3
Colorado 35 4.63 38.0
Alabama 35 6.5 37.8
4 Canada 22.1 14 36.1
*Texas 35 1.6 36.0
Nevada 35 0 35.0
South Dakota 35 0 35.0
Wyoming 35 0 35.0
5 France 34.43 0 34.4
6 Belgium 33.99 0 33.99
7 Italy 33 0 33
8 New Zealand 33 0 33
9 Spain 32.5 0 32.5
10 Luxembourg 22.88 7.5 30.38
11 Australia 30 0 30
12 United Kingdom 30 0 30
13 Mexico 28 0 28
14 Norway 28 0 28
15 Sweden 28 0 28
16 Korea 25 2.5 27.5
17 Portugal 25 1.5 26.5
18 Finland 26 0 26
19 Netherlands 25.5 0 25.5
20 Austria 25 0 25
21 Denmark 25 0 25
22 Greece 25 0 25
23 Czech Republic 24 0 24
24 Switzerland 8.50 14.64 21.32
25 Hungary 20 0 20
26 Turkey 20 0 20
27 Poland 19 0 19
28 Slovak Republic 19 0 19
29 Iceland 18 0 18
30 Ireland 12.5 0 12.5