OECD Reports Global Corporate Tax Rates Remain Around 21 Percent

The OECD reported that corporate statutory tax rates (STR) worldwide remained stable at roughly 21 % in 2025, according to its Corporate Tax Statistics 2025 covering 145 jurisdictions. The report was published on 5 December 2025.

The average STR this year is 21.2 %, a slight decline from 21.7 % in 2021; 73 jurisdictions apply rates of 20‑30 %, 26 apply 30‑40 %, 11 impose no corporate tax, and 3 are below 10 %. At the same time, the average effective tax rate (EATR) across 104 jurisdictions is 20.5 %, lower because of accelerated depreciation rules.

This stability ends a two‑decade downward trend, and the gap between statutory and effective rates may affect corporate tax burdens and government revenues. The OECD will continue to monitor corporate tax rate developments.