The earlier version of this article, published in 2021, repeated a ranking that put the United Arab Emirates at the top with a 55% corporate tax. That was wrong then and is wrong now: the UAE’s general corporate tax is 9%, introduced in June 2023. This update replaces the old list with 2025–2026 figures and adds what matters for gambling businesses.
Corporate tax rates at a glance
The Tax Foundation’s 2025 survey of 181 jurisdictions puts the unweighted worldwide average at 23.58% and the GDP-weighted average at 26.04%. By region, the averages are Europe 20.65%, Asia 19.74%, Oceania 24.38%, North America 25.59%, Africa 27.18% and South America 28.38%.
Highest corporate tax rates
| Jurisdiction | Statutory rate |
|---|---|
| Comoros | 50% |
| Puerto Rico | 37.5% |
| France (with surcharges) | 36.13% |
| Suriname | 36% |
| Argentina, Chad, Colombia, Cuba, Malta, Sudan | 35% |
Malta is a special case. The 35% headline rate is reduced for shareholders through the tax refund system, which usually brings the effective rate on distributed trading profits to about 5%. That is one reason Malta remains a major gaming hub despite the headline figure — see our Malta gambling license guide.
Jurisdictions with no general corporate tax
| Group | Jurisdictions |
|---|---|
| 0% for all companies | Anguilla, Belize, British Virgin Islands, Cayman Islands, Saint Barthélemy, Tokelau, Turks and Caicos Islands, Vanuatu, Wallis and Futuna |
| 0% for most companies, 15% for large multinationals | Bahamas, Bahrain, Bermuda, Guernsey, Isle of Man, Jersey |
The second group shows the effect of the OECD Pillar Two global minimum tax: multinational groups with consolidated revenue of €750 million or more now pay at least 15%, and many low-tax jurisdictions collect that top-up themselves. For smaller groups, 0% still applies.
Low-tax European jurisdictions
| Jurisdiction | Rate in 2026 | Note |
|---|---|---|
| Hungary | 9% | 15% for in-scope large groups |
| Bulgaria | 10% | 15% for in-scope large groups |
| Andorra | 10% | |
| Bosnia and Herzegovina | 10% | |
| North Macedonia | 10% | |
| Moldova | 12% | |
| Ireland | 12.5% | Trading income; 15% for in-scope large groups |
| Liechtenstein | 12.5% | |
| Cyprus | 15% | Raised from 12.5% on 1 January 2026 |
| Gibraltar | 15% | Raised from 12.5% on 1 July 2024 |
| Montenegro | 9%–15% | Progressive bands |
| Albania | 15% | |
| Romania | 16% | 1% micro regime up to €100,000 revenue — not available to gambling companies |
The old list showed Romania at 1% and Gibraltar at 10%. Romania’s 1% rate is a turnover-based micro-enterprise regime, capped at €100,000 of revenue from 2026, and companies engaged in gambling are excluded from it; they pay the standard 16% profit tax. Gibraltar’s rate has been 15% since July 2024.
Corporate tax in common gambling jurisdictions
| Jurisdiction | Corporate tax | Gambling-specific charge | Guide |
|---|---|---|---|
| Isle of Man | 0% (most e-gaming income) | Online gambling duty 1.5% to 0.1% of GGY by band | Isle of Man |
| Malta | 35% headline, about 5% effective after refunds | Gaming tax on GGR from players in Malta | Malta |
| Gibraltar | 15% | 0.15% duty on gross profit | Gibraltar |
| Cyprus | 15% | 13% of gaming revenue for licensed online betting | Cyprus |
| Romania | 16% | 30% remote authorization tax (min. €480,000) for Class I | Romania |
| United Kingdom | 25% | 40% Remote Gaming Duty from April 2026; 15% remote betting duty (25% from April 2027) | UK |
| UAE | 9% | Separate GCGRA regime for licensed gaming | — |
For an operator, the gambling-specific charge is often larger than corporate tax. A low corporate rate also does not help if the company is effectively managed elsewhere, has a permanent establishment in a higher-tax country, or falls under its owners’ controlled foreign company rules.
The United States
The federal corporate rate has been 21% since the Tax Cuts and Jobs Act of 2017. Including state taxes, the Tax Foundation puts the combined average at 25.57%.
Choosing a jurisdiction
Corporate tax is one input among several: license fees, gambling duty, substance requirements, banking access and, above all, which markets the license lets you serve. Our jurisdictions overview compares the main licensing routes, and our company formation and structuring service sets up the entity around the license.