Based on a comparison of 32 countries in 2011, Norway ranked the highest in corporate income tax as a share of GDP with 11.0% followed by Luxembourg and Australia. On the other end of the scale was Hungary with 1.21%, Estonia with 1.26% and Iceland with 1.59%.
Data for more countries are available at Corporate Income Tax (As % of GDP) indicator page.
Corporate Income Tax (As % of GDP) | Unit | 1991 | 1992 | 1993 | 1994 | 1995 | 1996 | 1997 | 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 |
Australia | % | 5.82% | 6.44% | 6.86% | 5.90% | 4.81% | ... | |||||||||||||||
Belgium | % | 3.31% | 3.53% | 3.49% | 3.34% | 2.50% | ||||||||||||||||
Canada | % | 3.44% | 3.85% | 3.50% | 3.38% | 3.40% | ||||||||||||||||
Czechia | % | ... | ... | 4.35% | 4.61% | 4.70% | 4.23% | 3.57% | ||||||||||||||
Denmark | % | 3.92% | 4.34% | 3.78% | 3.29% | 2.31% | ||||||||||||||||
Israel | % | ... | ... | ... | ... | 3.98% | 4.90% | 4.52% | 3.48% | 2.75% | ||||||||||||
Japan | % | 4.24% | 4.76% | 4.79% | 3.89% | 2.58% | ||||||||||||||||
Luxembourg | % | 5.79% | 4.95% | 5.27% | 5.08% | 5.55% | ||||||||||||||||
New Zealand | % | 6.14% | 5.68% | 4.91% | 4.44% | 3.48% | ||||||||||||||||
Norway | % | 11.7% | 12.8% | 11.0% | 12.1% | 9.12% | ||||||||||||||||
Portugal | % | 2.68% | 2.93% | 3.59% | 3.66% | 2.85% | ... | |||||||||||||||
South Korea | % | 3.82% | 3.58% | 4.00% | 4.23% | 3.69% | ||||||||||||||||
Sweden | % | 3.68% | 3.64% | 3.71% | 2.98% | 3.00% | ||||||||||||||||
Switzerland | % | 2.37% | 2.90% | 2.98% | 3.12% | 3.02% | ||||||||||||||||
United Kingdom | % | 3.31% | 3.92% | 3.38% | 3.57% | 2.76% |