usaref › Corporate tax rate
Corporate tax rate across 10 North American countries
Every figure names the official instrument it came from, the date it takes effect and the date we last checked it against that source. Where no single figure applies, we say so rather than publish one.
| Country | Corporate tax rate | In force from | Last verified | Source |
|---|---|---|---|---|
| Canada | 15 percent | 2012-01-01 | 2026-07-20 | Income Tax Act, RSC 1985, c. 1 (5th Supp.), s. 123(1)(a) (basic Part… |
| Costa Rica | 30 percent | 2026-01-01 | 2026-07-17 | Ley del Impuesto sobre la Renta N.º 7092, Artículo 15 — tarifa… |
| Dominican Republic | 27 percent | 2015-01-01 | 2026-07-17 | DGII — Impuesto sobre la Renta (Ciclo del Contribuyente / Principales… |
| El Salvador | 30 percent | 2012-01-01 | 2026-07-20 | Ley de Impuesto sobre la Renta, D.L. No. 134 de 18-dic-1991 (D.O. No… |
| Guatemala | 25 percent | 2015-01-01 | 2026-07-17 | SAT / Congreso de la República — Decreto 10-2012 (Ley de… |
| Honduras | 25 percent | 2014-01-01 | 2026-07-20 | Ley del Impuesto Sobre la Renta, Decreto-Ley No. 25 (20-Dic-1963) y… |
| Mexico | 30 percent | 2014-01-01 | 2026-07-17 | Ley del Impuesto sobre la Renta (LISR), Artículo 9o. — Cámara de… |
| Panama | 25 percent | 2011-01-01 | 2026-07-20 | Código Fiscal, art. 699 (texto según Ley 8 de 15 de marzo de 2010… |
| The Bahamas | no single figure — why | — | 2026-07-23 | Ministry of Finance, Government of The Bahamas — 'Green Paper on… |
| United States | 21 percent | 2018-01-01 | 2026-07-20 | Internal Revenue Code section 11(b), 26 U.S.C. 11(b), as amended by… |
1 of these 10 countries carry no single figure for this instrument — the rate is risk-rated, set by the employer, or the instrument fixes no one number. Each says which, on its own page. We do not fill those with an average.
Every value on this page is also available as JSON, with its full citation, revision history and a signed certified extract — see the API.