Place/economy | Corporate Profits Tax Rate | |
Australia |
|
36% |
China |
|
33% |
Indonesia |
(a) Less than Rps 25m (b) Rps 25 - 50m (c) Over Rps 50m |
10% Rps 2.5m + 15% Rps3.75m + 30% |
Japan |
Capital exceeding Yen 100m Capital not exceeding Yen 100m (a) First Yen 8m profit (b) Remainder |
37.5% 28% 37.5% |
Malaysia |
|
30% |
New Zealand |
|
33% |
Philippines |
|
35% |
Singapore |
|
26% |
Republic of Korea |
(a) First Won 100,000,000 (b) Remainder |
16% 28% |
Thailand |
|
30% |
United Kingdom |
|
31% |
United States of America |
(a) Up to US$50,000 (b) US$50,001-75,000 (c) US$75,001-10,000,000 (d) Over US$10,000,000 |
15% 25% 34% 35% |