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World's HighestCorporate Tax Rates |
| RANK | NATION | RATE | EFFECTIVE
DATE |
| 1 | Japan | 39.54 | 2004 |
| 2 | United States | 39.25 | 2008 |
| 3 | France | 34.42 | 2006 |
| 4 | Belgium | 33.99 | 2003 |
| 5 | Canada | 33.50 | 2008 |
| 6 | Luxemburg | 30.38 | 2002 |
| 7 | Germany | 30.18 | 2008 |
| 8 | New Zealand (tied) | 30.00 | 2008 |
| 8 | Spain (tied) | 30.00 | 2008 |
| 8 | Australia (tied) | 30.00 | 2001 |