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 |