Effective corporate tax rates

Two OECD-computed effective rates on a model corporate investment, each ranked on its own — never side by side, never averaged, never turned into a single score.

Effective average tax rate (EATR) — 2025

This is the OECD's own computed effective rate from Corporate Tax Statistics — published as "Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable", not the headline statutory rate (see headline statutory rates) and not something this site calculates itself. It pins the country-specific interest and inflation variant; the OECD also publishes a fixed-interest variant, which is a different calculation and is deliberately not shown here, because mixing the two would compare incomparable numbers.

The effective average tax rate is the average tax burden on a profitable investment project — see effective tax rate in the glossary. A rate of 0.0% means no corporate income tax applies to that project, not missing data.

Effective marginal tax rate (EMTR) — 2025

This is the OECD's own computed effective rate from Corporate Tax Statistics — published as "Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable", not the headline statutory rate (see headline statutory rates) and not something this site calculates itself. It pins the country-specific interest and inflation variant; the OECD also publishes a fixed-interest variant, which is a different calculation and is deliberately not shown here, because mixing the two would compare incomparable numbers.

The effective marginal tax rate is the rate on a break-even investment — the last marginal unit of capital a firm would still be willing to invest — rather than on a profitable project (see effective tax rate in the glossary). A negative EMTR means the tax system subsidises that marginal investment rather than taxing it — reliefs and allowances more than offset the tax charge — so a negative number is meaningful, not an error, and is shown here exactly as reported.

Reported for another year

These jurisdictions' most recent EMTR observation is a different year from the 2025 cohort ranked above, so they are excluded from the ranking rather than compared against a different vintage.

• 🇱🇹 Lithuania (2021)
• 🇳🇬 Nigeria (2021)