Global tax law hub
Each jurisdiction has its own page with headline rates, the laws and regulators that matter, and recent judgments and rule changes. Our services are for India; this hub is free reading for anyone.
India tax law
India taxes companies under the new Income-tax Act, 2025, which replaced the 1961 Act from 1 April 2026, and taxes most supplies under the Goods and…
USUnited States tax law
The US levies a flat federal corporate tax, with states adding their own income and sales taxes. There is no federal VAT. The One Big Beautiful Bill…
UKUnited Kingdom tax law
UK companies pay corporation tax at a main rate with relief for small profits, and most supplies bear VAT at 20%. Tax appeals go to the First-tier…
AEUnited Arab Emirates tax law
The UAE introduced federal corporate tax for financial years starting on or after 1 June 2023, alongside VAT that has applied since 2018. Qualifying…
SGSingapore tax law
Singapore combines a 17% headline corporate rate with partial exemptions and generous incentives, and charges GST at 9%. It is a common holding and…
AUAustralia tax law
Australia taxes companies at 30%, or 25% for smaller base-rate entities, and applies a 10% GST. The ATO publishes binding public rulings, and recent…
CACanada tax law
Canada combines federal and provincial corporate tax, with a lower rate for small Canadian-controlled private corporations. Federal GST is 5%,…
DEGermany tax law
German companies pay corporate tax plus the solidarity surcharge and a municipal trade tax, for a combined burden of roughly 30%. Legislation passed…
EUEuropean Union tax law
The EU does not levy corporate tax itself, but its directives harmonise VAT, administrative cooperation and the Pillar Two minimum tax across 27…
GLGlobal & OECD tax law
Rules agreed through the OECD/G20 Inclusive Framework — the Pillar Two global minimum tax, transfer pricing guidelines and the multilateral…
Corporate tax and VAT/GST rates by country (2026)
Statutory rates as of October 2026. Effective rates depend on reliefs, local taxes and your facts.
| Jurisdiction | Corporate income tax | VAT / GST | Tax authority |
|---|---|---|---|
| India | 22% + surcharge & cess (≈25.17%) under the concessional regime | GST: 5% and 18% main slabs; 40% on select goods | CBDT (direct tax), CBIC (GST & customs) |
| United States | 21% federal + state tax (0–11.5%) | No federal VAT; state and local sales taxes | Internal Revenue Service (IRS) |
| United Kingdom | 25% main rate; 19% on profits up to £50,000 | VAT 20%; registration at £90,000 turnover | HM Revenue & Customs (HMRC) |
| United Arab Emirates | 0% up to AED 375,000; 9% above | VAT 5% | Federal Tax Authority (FTA) |
| Singapore | 17%, with partial exemptions | GST 9% | Inland Revenue Authority of Singapore (IRAS) |
| Australia | 30%; 25% for base rate entities | GST 10% | Australian Taxation Office (ATO) |
| Canada | 15% federal general; 9% small business; plus provincial | GST 5%; HST 13–15% in participating provinces | Canada Revenue Agency (CRA) |
| Germany | 15% + 5.5% surcharge + trade tax ≈ 30% | VAT 19%; 7% reduced | Länder tax offices; Federal Central Tax Office (BZSt) |
| European Union | Set nationally; 15% minimum for large groups | VAT: national rates, minimum standard rate 15% | National authorities; Commission (DG TAXUD) |