Aliquote massime dell’imposta sulle società e attuazione del “BEPS Pillar two” nel mondo 2025

ISO 3166 Continente Nazione Corporate Tax Rate Tax Rate Accounting for Global Minimum Tax Adesione al BEPS Pillar Two Income Inclusion Rule (IIR) Undertaxed Profits Rule (UTPR) Qualified Domestic Minimum Top-up Tax (QDMTT)
ABW NO Aruba 22.00% 22.00% No No No No
AFG AS Afghanistan 20.00% 20.00% No No No No
AGO AF Angola 25.00% 25.00% Yes No No No
AIA NO Anguilla 0.00% 0.00% No No No No
ALA EU Aland Islands 20.00% 20.00% No No No No
ALB EU Albania 15.00% 15.00% Yes No No No
AND EU Andorra 10.00% 10.00% No No No No
ARE AS United Arab Emirates 9.00% 15.00% Yes No No Yes
ARG SA Argentina 35.00% 35.00% Yes No No No
ARM AS Armenia 18.00% 18.00% Yes No No No
ASM OC American Samoa 34.00% 34.00% No No No No
ATG NO Antigua and Barbuda 25.00% 25.00% Yes No No No
AUS OC Australia 30.00% 30.00% Yes Yes Yes Yes
AUT EU Austria 23.00% 23.00% Yes Yes Yes Yes
AZE AS Azerbaijan 20.00% 20.00% Yes No No No
BDI AF Burundi 30.00% 30.00% No No No No
BEL EU Belgium 25.00% 25.00% Yes Yes Yes Yes
BEN AF Benin 30.00% 30.00% No No No No
BES NO Bonaire, Sint Eustatius and Saba 25.80% 25.80% No No No No
BFA AF Burkina Faso 27.50% 27.50% No No No No
BGD AS Bangladesh 27.50% 27.50% No No No No
BGR EU Bulgaria 10.00% 15.00% Yes Yes Yes Yes
BHR AS Bahrain 0.00% 15.00% Yes No No Yes
BHS NO Bahamas 0.00% 15.00% Yes No No Yes
BIH EU Bosnia and Herzegovina 10.00% 10.00% Yes No No No
BLM NO Saint Barthelemy 0.00% 0.00% No No No No
BLR EU Belarus 25.00% 25.00% No No No No
BLZ NO Belize 0.00% 0.00% No No No No
BMU NO Bermuda 0.00% 15.00% Yes No No Yes
BOL SA Plurinational State of Bolivia 25.00% 25.00% No No No No
BRA SA Brazil 34.00% 34.00% Yes No No Yes
BRB NO Barbados 9.00% 15.00% Yes No No Yes
BRN AS Brunei Darussalam 18.50% 18.50% No No No No
BTN AS Bhutan 25.00% 25.00% No No No No
BWA AF Botswana 22.00% 22.00% No No No No
CAF AF Central African Republic 30.00% 30.00% No No No No
CAN NO Canada 25.98% 25.98% Yes Yes Yes Yes
CHE EU Switzerland 19.61% 19.61% Yes Yes No Yes
CHL SA Chile 27.00% 27.00% Yes No No No
CHN AS China 25.00% 25.00% Yes No No No
CIV AF Cote d’Ivoire 25.00% 25.00% No No No No
CMR AF Cameroon 33.00% 33.00% Yes No No No
COD AF Democratic Republic of the Congo 30.00% 30.00% Yes No No No
COG AF Congo 28.00% 28.00% Yes No No No
COK OC Cook Islands 20.00% 20.00% No No No No
COL SA Colombia 35.00% 35.00% Yes No No No
COM AF Comoros 50.00% 50.00% No No No No
CPV AF Cabo Verde 21.42% 21.42% Yes No No No
CRI NO Costa Rica 30.00% 30.00% Yes No No No
CUB NO Cuba 35.00% 35.00% No No No No
CUW NO Curacao 22.00% 22.00% Yes Yes No Yes
CYM NO Cayman Islands 0.00% 0.00% Yes No No No
CYP EU Cyprus 12.50% 15.00% No Yes Yes Yes
CZE EU Czechia 21.00% 21.00% Yes Yes Yes Yes
DEU EU Germany 30.06% 30.06% Yes Yes Yes Yes
DJI AF Djibouti 25.00% 25.00% No No No No
DMA NO Dominica 25.00% 25.00% Yes No No No
DNK EU Denmark 22.00% 22.00% Yes Yes Yes Yes
DOM NO Dominican Republic 27.00% 27.00% Yes No No No
DZA AF Algeria 26.00% 26.00% No No No No
ECU SA Ecuador 25.00% 25.00% No No No No
EGY AF Egypt 22.50% 22.50% Yes No No No
ERI AF Eritrea 30.00% 30.00% No No No No
ESP EU Spain 25.00% 25.00% Yes Yes Yes Yes
EST EU Estonia 22.00% 22.00% Yes No No No
ETH AF Ethiopia 30.00% 30.00% No No No No
FIN EU Finland 20.00% 20.00% Yes Yes Yes Yes
FJI OC Fiji 25.00% 25.00% No No No No
FLK SA Falkland Islands (Malvinas) 26.00% 26.00% No No No No
FRA EU France 36.13% 36.13% Yes Yes Yes Yes
FRO EU Faroe Islands 18.00% 18.00% No No No No
FSM OC Federated States of Micronesia 30.00% 30.00% No No No No
GAB AF Gabon 30.00% 30.00% No No No No
GBR EU United Kingdom of Great Britain and Northern Ireland 25.00% 25.00% Yes Yes Yes Yes
GEO AS Georgia 15.00% 15.00% Yes No No No
GGY EU Guernsey 0.00% 15.00% Yes Yes No Yes
GHA AF Ghana 25.00% 25.00% No No No No
GIB EU Gibraltar 15.00% 15.00% Yes Yes No Yes
GIN AF Guinea 25.00% 25.00% No No No No
GMB AF Gambia 27.00% 27.00% No No No No
GNB AF Guinea-Bissau 25.00% 25.00% No No No No
GNQ AF Equatorial Guinea 25.00% 25.00% No No No No
GRC EU Greece 22.00% 22.00% Yes Yes Yes Yes
GRD NO Grenada 28.00% 28.00% No No No No
GRL NO Greenland 26.50% 26.50% Yes No No No
GTM NO Guatemala 25.00% 25.00% No No No No
GUM OC Guam 21.00% 21.00% No No No No
GUY SA Guyana 25.00% 25.00% No No No No
HKG AS China, Hong Kong Special Administrative Region 16.50% 16.50% Yes Yes No Yes
HND NO Honduras 30.00% 30.00% Yes No No No
HRV EU Croatia 18.00% 18.00% Yes Yes Yes Yes
HTI NO Haiti 30.00% 30.00% No No No No
HUN EU Hungary 9.00% 15.00% Yes Yes Yes Yes
IDN AS Indonesia 22.00% 22.00% Yes Yes No Yes
IMN EU Isle of Man 0.00% 15.00% Yes Yes No Yes
IND AS India 30.00% 30.00% Yes No No No
IRL EU Ireland 12.50% 15.00% Yes Yes Yes Yes
IRN AS Islamic Republic of Iran 25.00% 25.00% No No No No
IRQ AS Iraq 15.00% 15.00% No No No No
ISL EU Iceland 20.00% 20.00% Yes No No No
ISR AS Israel 23.00% 23.00% Yes No No No
ITA EU Italy 27.81% 27.81% Yes Yes Yes Yes
JAM NO Jamaica 25.00% 25.00% Yes No No No
JEY EU Jersey 0.00% 15.00% Yes Yes No Yes
JOR AS Jordan 20.00% 20.00% Yes No No No
JPN AS Japan 29.74% 29.74% Yes Yes No No
KAZ AS Kazakhstan 20.00% 20.00% Yes No No No
KEN AF Kenya 30.00% 30.00% No No No Yes
KGZ AS Kyrgyzstan 10.00% 10.00% No No No No
KHM AS Cambodia 20.00% 20.00% No No No No
KIR OC Kiribati 30.00% 30.00% No No No No
KNA NO Saint Kitts and Nevis 33.00% 33.00% Yes No No No
KOR AS Republic of Korea 26.40% 26.40% Yes Yes Yes No
KWT AS Kuwait 15.00% 15.00% No No No Yes
LAO AS Lao People’s Democratic Republic 20.00% 20.00% No No No No
LBN AS Lebanon 17.00% 17.00% No No No No
LBR AF Liberia 25.00% 25.00% Yes No No No
LBY AF Libya 20.00% 20.00% No No No No
LCA NO Saint Lucia 30.00% 30.00% Yes No No No
LIE EU Liechtenstein 12.50% 15.00% Yes Yes No Yes
LKA AS Sri Lanka 30.00% 30.00% No No No No
LSO AF Lesotho 25.00% 25.00% No No No No
LTU EU Lithuania 16.00% 16.00% Yes No No No
LUX EU Luxembourg 23.87% 23.87% Yes Yes Yes Yes
LVA EU Latvia 20.00% 20.00% Yes No No No
MAC AS China, Macao Special Administrative Region 12.00% 12.00% No No No No
MAF NO Saint Martin (French Part) 20.00% 20.00% No No No No
MAR AF Morocco 34.00% 34.00% No No No No
MCO EU Monaco 25.00% 25.00% No No No No
MDA EU Republic of Moldova 12.00% 12.00% No No No No
MDG AF Madagascar 20.00% 20.00% No No No No
MDV AS Maldives 15.00% 15.00% No No No No
MEX NO Mexico 30.00% 30.00% Yes No No No
MKD EU North Macedonia 10.00% 15.00% Yes Yes Yes Yes
MLI AF Mali 30.00% 30.00% No No No No
MLT EU Malta 35.00% 35.00% Yes No No No
MMR AS Myanmar 22.00% 22.00% No No No No
MNE EU Montenegro 15.00% 15.00% Yes No No No
MNG AS Mongolia 25.00% 25.00% Yes No No No
MNP OC Northern Mariana Islands 21.00% 21.00% No No No No
MOZ AF Mozambique 32.00% 32.00% No No No No
MRT AF Mauritania 25.00% 25.00% No No No No
MSR NO Montserrat 30.00% 30.00% No No No No
MUS AF Mauritius 15.00% 15.00% Yes No No Yes
MWI AF Malawi 30.00% 30.00% No No No No
MYS AS Malaysia 24.00% 24.00% Yes Yes No Yes
NAM AF Namibia 30.00% 30.00% Yes No No No
NCL OC New Caledonia 30.00% 30.00% No No No No
NER AF Niger 30.00% 30.00% No No No No
NGA AF Nigeria 30.00% 30.00% No No No No
NIC NO Nicaragua 30.00% 30.00% No No No No
NIU OC Niue 30.00% 30.00% No No No No
NLD EU Netherlands 25.80% 25.80% Yes Yes Yes Yes
NOR EU Norway 22.00% 22.00% Yes Yes Yes Yes
NPL AS Nepal 25.00% 25.00% No No No No
NRU OC Nauru 25.00% 25.00% No No No No
NZL OC New Zealand 28.00% 28.00% Yes Yes Yes No
OMN AS Oman 15.00% 15.00% Yes Yes No No
PAK AS Pakistan 29.00% 29.00% No No No No
PAN NO Panama 25.00% 25.00% Yes No No No
PER SA Peru 29.50% 29.50% Yes No No No
PHL AS Philippines 25.00% 25.00% No No No No
PNG OC Papua New Guinea 30.00% 30.00% Yes No No No
POL EU Poland 19.00% 19.00% Yes Yes Yes Yes
PRI NO Puerto Rico 37.50% 37.50% No No No No
PRT EU Portugal 30.50% 30.50% Yes Yes Yes Yes
PRY SA Paraguay 10.00% 10.00% Yes No No No
PSE AS State of Palestine 15.00% 15.00% No No No No
PYF OC French Polynesia 25.00% 25.00% No No No No
QAT AS Qatar 10.00% 15.00% Yes No No Yes
ROU EU Romania 16.00% 16.00% Yes Yes Yes Yes
RUS EU Russian Federation 25.00% 25.00% No No No No
RWA AF Rwanda 28.00% 28.00% No No No No
SAU AS Saudi Arabia 20.00% 20.00% Yes No No No
SDN AF Sudan 35.00% 35.00% No No No No
SEN AF Senegal 30.00% 30.00% Yes No No No
SGP AS Singapore 17.00% 17.00% Yes Yes No Yes
SHN AF Saint Helena 25.00% 25.00% No No No No
SLB OC Solomon Islands 30.00% 30.00% No No No No
SLE AF Sierra Leone 25.00% 25.00% Yes No No No
SLV NO El Salvador 30.00% 30.00% No No No No
SMR EU San Marino 17.00% 17.00% No No No No
SOM AF Somalia 15.00% 15.00% No No No No
SRB EU Serbia 15.00% 15.00% Yes No No No
SSD AF South Sudan 30.00% 30.00% No No No No
STP AF Sao Tome and Principe 25.00% 25.00% No No No No
SUR SA Suriname 36.00% 36.00% No No No No
SVK EU Slovakia 24.00% 24.00% Yes No No Yes
SVN EU Slovenia 22.00% 22.00% Yes Yes Yes Yes
SWE EU Sweden 20.60% 20.60% Yes Yes Yes Yes
SWZ AF Swaziland 25.00% 25.00% Yes No No No
SXM NO Sint Maarten (Dutch part) 34.50% 34.50% No No No No
SYC AF Seychelles 25.00% 25.00% Yes No No No
SYR AS Syrian Arab Republic 25.00% 25.00% No No No No
TCA NO Turks and Caicos Islands 0.00% 0.00% No No No No
TCD AF Chad 35.00% 35.00% No No No No
TGO AF Togo 27.00% 27.00% No No No No
THA AS Thailand 20.00% 20.00% Yes Yes Yes Yes
TJK AS Tajikistan 18.00% 18.00% No No No No
TKL OC Tokelau 0.00% 0.00% No No No No
TKM AS Turkmenistan 8.00% 8.00% No No No No
TLS OC Timor-Leste 10.00% 10.00% No No No No
TON OC Tonga 25.00% 25.00% No No No No
TTO NO Trinidad and Tobago 30.00% 30.00% Yes No No No
TUN AF Tunisia 20.00% 20.00% Yes No No No
TUR AS Turkey 25.00% 25.00% Yes Yes Yes Yes
TWN AS Taiwan 20.00% 20.00% No No No No
TZA AF United Republic of Tanzania 30.00% 30.00% No No No No
UGA AF Uganda 30.00% 30.00% No No No No
UKR EU Ukraine 18.00% 18.00% Yes No No No
URY SA Uruguay 25.00% 25.00% Yes No No No
USA NO United States of America 25.57% 25.57% Yes No No No
UZB AS Uzbekistan 15.00% 15.00% Yes No No No
VCT NO Saint Vincent and the Grenadines 28.00% 28.00% Yes No No No
VEN SA Bolivarian Republic of Venezuela 34.00% 34.00% No No No No
VGB NO British Virgin Islands 0.00% 0.00% Yes No No No
VIR NO United States Virgin Islands 23.10% 23.10% No No No No
VNM AS Viet Nam 20.00% 20.00% Yes Yes No Yes
VUT OC Vanuatu 0.00% 0.00% No No No No
WLF OC Wallis and Futuna Islands 0.00% 0.00% No No No No
WSM OC Samoa 27.00% 27.00% No No No No
XKX EU Republic of Kosovo 10.00% 10.00% No No No No
YEM AS Yemen 20.00% 20.00% No No No No
ZAF AF South Africa 27.00% 27.00% Yes Yes No Yes
ZMB AF Zambia 30.00% 30.00% Yes No No No
ZWE AF Zimbabwe 25.75% 25.75% No No No Yes

Note: Le abbreviazioni dei continenti sono le seguenti: “AF” è Africa, “AS” è Asia, “EU” è Europa, “OC” è Oceania, “NO” è Nord America e “SA” è Sud America. I paesi sono assegnati ai continenti in base agli standard ISO.; see DataHub.io, “Comprehensive country codes: ISO 3166, ITU, ISO 4217 currency codes and many more,” https://datahub.io/core/country-codes#resource-country-codes_zip.

Fonte: https://taxfoundation.org/data/all/global/corporate-tax-rates-by-country-2025/

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