United States Corporate Tax Rate (2026)
United States's Corporate Tax Rate: 25.5 % combined statutory rate in 2026, -0.1pp YoY. OECD (CORPORATE_TAX_RATE), 2000–2026.
Data
| Year | % combined statutory rate | YoY Change |
|---|---|---|
| 2026 | 25.5 | -0.1pp |
| 2025 | 25.6 | unchanged |
| 2024 | 25.6 | -0.2pp |
| 2023 | 25.8 | unchanged |
| 2022 | 25.8 | unchanged |
| 2021 | 25.8 | unchanged |
| 2020 | 25.8 | -0.1pp |
| 2019 | 25.9 | +0.1pp |
| 2018 | 25.8 | -13.1pp |
| 2017 | 38.9 | unchanged |
| 2016 | 38.9 | -0.1pp |
| 2015 | 39 | -0.1pp |
| 2014 | 39.1 | +0.1pp |
| 2013 | 39 | -0.1pp |
| 2012 | 39.1 | -0.1pp |
| 2011 | 39.2 | unchanged |
| 2010 | 39.2 | unchanged |
| 2009 | 39.2 | -0.1pp |
| 2008 | 39.3 | unchanged |
| 2007 | 39.3 | unchanged |
About this Dataset
United States recorded 25.5 % combined statutory rate in 2026. The latest change was -0.1pp. Across 2000–2026 the series ranges from 25.5 in 2026 to 39.3 in 2000.
This page tracks the combined statutory corporate income tax rate in United States — central government plus any sub-central or surtax component, which is the figure normally quoted for cross-border comparison and is often materially higher than the headline central rate alone. Note the statutory rate is not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two.
Data sourced from OECD via SDMX REST API. This is the statutory rate, not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two.