We have analysed corporate tax rates and Individual income tax rates in the world.

The lowest corporate tax rates in 2014 are – in Cyprus, Bulgaria, Albania, Ireland and Montenegro – about 10-12%. The highest, more than 50%, are – in Japan, Malta, Arabian Emirates, USA and Sudan. There are no sharp trends in the last years, less than 5% in a three years period. Significant decreasing of corporate tax rates was before 2008, for example in Germany – more than 30% between 2007 and 2014, as in Canada, Sweden and South Africa.


Trends of Individual income tax rates are different. For example, in Czech Republic tax decreasing was in 2008 to 15% from 32%, but then was increasing again to 22% in 2013. And there is not any decreasing trend in the last years, except Malta. The lowest rates, less than 13% in Bulgaria, Russia and Kazakhstan. The highest, more than 50% – in Austria, Belgium, Israel, Netherlands and Sweden.