asiaref › Corporate tax rate

Corporate tax rate across 28 Asian 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.

CountryCorporate tax rateIn force fromLast verifiedSource
Bahrainno single figure — why2026-07-24Bahrain Economic Development Board (the Kingdom's official investment…
Bangladesh27.5 percent2026-07-012026-07-20Finance Act, 2026 (Act No. 96 of 2026), assented 30 June 2026…
China25 percent2008-01-012026-07-23《中华人民共和国企业所得税法》第四条 — 企业所得税的税率为25% (Enterprise Income Tax Law of the…
Hong Kong16.5 percent2008-04-012026-07-23Inland Revenue Department — 'Profits Tax': normal rate for…
India22 percent2019-09-202026-07-20Income Tax Department e-filing portal, 'Domestic Company for AY…
Indonesia22 percent2020-01-012026-07-31Two instruments, one continuous rate. Perpu 1/2020 (enacted as UU…
Iraq15 percent2004-04-012026-07-24CPA Order No. 49 (Tax Strategy of 2004), Section 3, amending Article…
Israel23 percent2018-01-012026-07-24Income Tax Ordinance [New Version], 5721-1961, section 126(a) — 'מס…
Japan23.2 percent2018-04-012026-07-20National Tax Agency, Tax Answer No. 5759 'Hojinzei no zeiritsu'…
Jordan20 percent2019-01-012026-07-24Income and Sales Tax Department, official English text of 'Law No…
Kazakhstan20 percent2026-01-012026-07-24Налоговый кодекс РК (Кодекс РК от 18 июля 2025 года № 214-VIII ЗРК)…
Kuwait15 percent2008-02-032026-07-24Income Tax Decree No. 3 of 1955 as amended by Law No. 2 of 2008…
Malaysia24 percent2016-01-012026-07-20Lembaga Hasil Dalam Negeri Malaysia (Inland Revenue Board), Kadar…
Nepal25 percent2002-04-012026-07-24आयकर ऐन, २०५८ (Income Tax Act, 2058), Schedule 1 (अनुसूची-१, relating…
Oman15 percent2017-01-012026-07-24Income Tax Law promulgated by Royal Decree No. 28/2009 (as amended)…
Pakistan29 percent2018-07-012026-07-24Income Tax Ordinance, 2001, First Schedule Part I Division II ('Rates…
Philippines25 percent2020-07-012026-07-20NIRC Sec. 27(A) as amended by RA 11534 (CREATE, 26 Mar 2021) and RA…
Qatar10 percent2019-01-012026-07-24General Tax Authority (GTA) — Income Tax Law No. 24 of 2018: standard…
Saudi Arabia20 percent2004-07-302026-07-24ZATCA, Income Tax Law (Royal Decree No. M/1 of 15/1/1425H, 2004)…
Singapore17 percent2010-01-012026-07-20Income Tax Act 1947, s 43(1)(a) (17% on every dollar of chargeable…
South Korea25 percent2026-01-012026-07-20법인세법 (Corporate Tax Act) Article 55, as amended by Act No. 21217…
Sri Lanka30 percent2022-10-012026-07-24Inland Revenue (Amendment) Act, No. 45 of 2022 (certified 19 December…
Taiwan20 percent2018-01-012026-07-23Income Tax Act, Article 5, para. 5 — profit-seeking enterprise income…
Thailand20 percent2016-01-012026-08-05Revenue Code of Thailand, section 65 and the Income Tax Schedule…
Türkiye25 percent2023-01-012026-07-24Gelir İdaresi Başkanlığı (GİB), 'Kurumlar Vergisi Oranları' — 2026 ve…
United Arab Emirates9 percent2023-06-012026-07-24Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations…
Uzbekistan15 percent2020-01-012026-07-24Налоговый комитет Республики Узбекистан (Правительственный портал…
Vietnam20 percent2025-10-012026-07-20Luat Thue thu nhap doanh nghiep so 67/2025/QH15, thong qua ngay…

1 of these 28 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.