Company tax is the type of thing that get a lot of people hot under the collar. Politicians on the Left are usually enraged that the rates are so low. Politicians on the Right are incredulous that it even exists. I sit somewhere on the fence, mostly amazed by the amount of taxpayer vilification that goes on. Taxpayers foot the bill for stuff – why would you alienate them?

Anecdotally, most of my business-people friends accept taxation as a fact of life, and work within the legislative framework to pay what they owe. Of course, they try to pay the least amount possible – but that is what makes them good at business. It’s also what makes their businesses successful. And it’s what gives their (increasing number of) employees secure and generous incomes. Sadly, you don’t get one without the other. If you want a sustainable and growing business environment, then it requires entrepreneurs and managers who are cost conscious. Tax is a cost, and they will aim to minimise it (just like everything else). But they still pay it.

Anyway, you see this kind of political tension when you look at tax rates around the world.

PS: all these come from this 2016 Report from the Tax Foundation.

The Highest Company Tax Rates

Highest company tax rates 2016

Interestingly, even though the United Arab Emirates tops that list, in practice, the individual emirates don’t actually enforce those taxes (except on oil-related companies, apparently). They sit in the curious position of having the highest corporate tax rate in the world, and also no corporate tax rate.

The Lowest Company Tax Rates

Lowest company tax rates 2016

The No Company Tax

Countries without company tax rates 2016

The General Summary

Worldwide company tax rates 2016

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