Corporate Income Tax Rates Around the World

By comparing statutory corporate income tax rates of the OECD countries, the U.S. average statutory rate of 39.3 ranks second-highest, just behind Japan's 39.5 and well above the OECD average of 28.7.

UPDATE: As of 04.02.11, not only does the United States have the most progressive income tax system in the world, according to the OECD, we now have the highest corporate tax rate in the world, too!

http://blogs.reuters.com/james-pethokoukis/2011/03/31/no-april-fools-joke-u-s-now-world%E2%80%99s-highest-corporate-taxer/

Here's the full table of average statutory rates:

Country	Corporate Tax Rate in 2000[1]	Rank in 2000	Corporate Tax Rate in 2006	Rank in March 2006
Japan	40.9	3	39.5	1
United States[2]	39.4	6	39.3	2
Germany	52	1	38.9	3
Canada	44.6	2	36.1	4
France	37.8	7	35	5
Spain	35	11	35	5
Belgium	40.2	4	34	7
Italy	37	9	33	8
New Zealand	33	16	33	8
Greece	40	5	32	10
Netherlands	35	11	31.5	11
Luxembourg	37.5	8	30.4	12
Mexico	35	11	30	13
Australia	34	14	30	13
Turkey	33	16	30	13
United Kingdom	30	21	30	13
Denmark	32	18	28	17
Norway	28	26	28	17
Sweden	28	26	28	17
Portugal	35.2	10	27.5	20
Korea	30.8	20	27.5	20
Czech Republic	31	19	26	22
Finland	29	24	26	22
Austria	34	14	25	24
Switzerland	24.9	28	21.3	25
Poland	30	21	19	26
Slovak Republic	29	24	19	26
Iceland	30	21	18	28
Hungary	18	30	16	29
Ireland	24	29	12.5	30
OECD Average[3]	33.6		28.7
Note: Small changes are usually attributable to changes in sub-national rates.
[1] Rates for 2000 and 2006 are combined central and sub-central tax rates. Where sub-central income tax is deductible against central government tax, this is reflected in the net rate of the central government.
[2] The sub-central tax rate for the U.S. is calculated as a weighted average of state corporate income marginal income tax rates, 6.7 percent in 2000 and 6.6 percent in 2006, deductible in both years from federal taxable income.
[3] Unweighted average.