Appendix 7. Company tax rate

Afghanistan

AFG

Aland Islands

ALA

Albania

ALB

Algeria

DZA

American Samoa

ASM

Andorra

AND

Angola

AGO

Anguilla

AIA

Antarctica

ATA

Antigua and Barbuda

ATG

Argentina

ARG

Armenia

ARM

Aruba

ABW

Austria

AUT

Azerbaijan

AZE

Bahamas

BHS

Bahrain

BHR

Bangladesh

BGD

Barbados

BRB

Belarus

BLR

Belgium

BEL

Belize

BLZ

Benin

BEN

Bermuda

BMU

Bhutan

BTN

Bolivia

BOL

Bonaire, Saint Eustatius and Saba islands

BES

Bosnia and Herzegovina

BIH

Botswana

BWA

Bouvet Island

BVT

Brazil

BRA

British Indian Ocean Territory

IOT

British Virgin Islands

VGB

Brunei Darussalam

BRN

Bulgaria

BGR

Burkina Faso

BFA

Burundi

BDI

Cambodia

KHM

Cameroon

CMR

Canada

CAN

Cape Verde

CPV

Cayman Islands

CYM

Central African Republic

CAF

Chad

TCD

Chile

CHL

China

CHN

Christmas Island

CXR

Cocos (Keeling) Islands

CCK

Colombia

COL

Comoros

COM

Congo, Democratic Republic of (was Zaire)

COD

Congo, People’s Republic of

COG

Cook Islands

COK

Costa Rica

CRI

Cote D’Ivoire (Ivory Coast)

CIV

Croatia (Hrvatska)

HRV

Cuba

CUB

Curacao

CUW

Cyprus

CYP

Czech Republic

CZE

Denmark

DNK

Djibouti

DJI

Dominica

DMA

Dominican Republic

DOM

East Timor (Timor-Leste)

TLS

Ecuador

ECU

Egypt

EGY

El Salvador

SLV

Equatorial Guinea

GNQ

Eritrea

ERI

Estonia

EST

Ethiopia

ETH

Falkland Islands (Malvinas)

FLK

Faroe Islands

FRO

Fiji

FJI

Finland

FIN

France

FRA

French Guiana

GUF

French Polynesia

PYF

French Southern Territories

ATF

Gabon

GAB

Gambia

GMB

Georgia

GEO

Germany

DEU

Ghana

GHA

Gibraltar

GIB

Greece

GRC

Greenland

GRL

Grenada

GRD

Guadeloupe

GLP

Guam

GUM

Guatemala

GTM

Guernsey

GGY

Guinea

GIN

Guinea-Bissau

GNB

Guyana

GUY

Haiti

HTI

Heard and McDonald Islands

HMD

Holy See (Vatican City State)

VAT

Honduras

HND

Hong Kong

HKG

Hrvatska (Croatia)

HRV

Hungary

HUN

Iceland

ISL

India

IND

Indonesia

IDN

Iran

IRN

Iraq

IRQ

Ireland

IRL

Isle of Man, The

IMN

Israel

ISR

Italy

ITA

Ivory Coast (Cote D’Ivoire)

CIV

Jamaica

JAM

Japan

JPN

Jersey

JEY

Jordan

JOR

Kazakhstan

KAZ

Kenya

KEN

Kiribati

KIR

Korea, Democratic People’s Republic of (North Korea)

PRK

Korea, Republic of (South Korea)

KOR

Kuwait

KWT

Kyrgyzstan

KGZ

Laos

LAO

Latvia

LVA

Lebanon

LBN

Lesotho

LSO

Liberia

LBR

Libya

LBY

Liechtenstein

LIE

Lithuania

LTU

Luxembourg

LUX

Macau

MAC

Macedonia, The Former Yugoslav Republic of

MKD

Madagascar

MDG

Malawi

MWI

Malaysia

MYS

Maldives

MDV

Mali

MLI

Malta

MLT

Marshall Islands

MHL

Martinique

MTQ

Mauritania

MRT

Mauritius

MUS

Mayotte

MYT

Mexico

MEX

Micronesia, Federated States of

FSM

Moldova

MDA

Monaco

MCO

Mongolia

MNG

Montenegro

MNE

Montserrat

MSR

Morocco

MAR

Mozambique

MOZ

Myanmar (Burma)

MMR

Namibia

NAM

Nauru

NRU

Nepal

NPL

Netherlands

NLD

New Caledonia

NCL

New Zealand

NZL

Nicaragua

NIC

Niger

NER

Nigeria

NGA

Niue

NIU

Norfolk Island

NFK

Northern Mariana Islands

MNP

North Korea

PRK

Norway

NOR

Oman

OMN

Pakistan

PAK

Palau

PLW

Palestinian Territories

PSE

Panama

PAN

Papua New Guinea

PNG

Paraguay

PRY

Peru

PER

Philippines

PHL

Pitcairn Island

PCN

Poland

POL

Portugal

PRT

Puerto Rico

PRI

Qatar

QAT

Reunion

REU

Romania

ROU

Russian Federation

RUS

Rwanda

RWA

Saint Barthelemy

BLM

Saint Helena

SHN

Saint Kitts and Nevis

KNA

Saint Lucia

LCA

Saint Martin (Dutch part)

SXM

Saint Martin (French part)

MAF

Saint Pierre and Miquelon

SPM

Saint Vincent and The Grenadines

VCT

Samoa

WSM

San Marino

SMR

Sao Tome and Principe

STP

Saudi Arabia

SAU

Senegal

SEN

Serbia

SRB

Seychelles

SYC

Sierra Leone

SLE

Singapore

SGP

Slovakia (Slovak Republic)

SVK

Slovenia

SVN

Solomon Islands

SLB

Somalia

SOM

South Africa

ZAF

South Georgia and the South Sandwich Islands

SGS

South Korea

KOR

South Sudan

SSD

Spain

ESP

Sri Lanka

LKA

Sudan

SDN

Suriname

SUR

Svalbard and Jan Mayen Islands

SJM

Swaziland

SWZ

Sweden

SWE

Switzerland

CHE

Syria

SYR

Taiwan

TWN

Tajikistan

TJK

Tanzania, United Republic of

TZA

Thailand

THA

Timor-Leste (East Timor)

TLS

Togo

TGO

Tokelau

TKL

Tonga

TON

Trinidad and Tobago

TTO

Tunisia

TUN

Turkey

TUR

Turkmenistan

TKM

Turks and Caicos Islands

TCA

Tuvalu

TUV

Uganda

UGA

Ukraine

UKR

United Arab Emirates

ARE

United Kingdom

GBR

United States

USA

United States Minor Outlying Islands

UMI

United States Virgin Islands

VIR

Uruguay

URY

Uzbekistan

UZB

Vanuatu

VUT

Vatican City State (Holy See)

VAT

Venezuela

VEN

Vietnam

VNM

Wallis and Futuna Islands

WLF

Western Sahara

ESH

Yemen

YEM

Zambia

ZMB

Zimbabwe

ZWE