Where is the statutory corporate tax rate lowest?

United Arab Emirates leads on combined rate at 9.0%; Norway is last of the 15 shown at 22.0%.

The statutory rate is the number in the law: what a company pays on taxable profit before incentives, patent boxes, special zones and the hundred ways an effective rate ends up lower. It is the comparable figure, because every country publishes one and the OECD reads them all the same way.

The combined rate adds the average sub-national rate to the central one, so federal countries are not flattered by a headline federal figure. It is also why a country with no sub-national corporate tax shows the same number twice on the tool.

Low is not the same as cheap. A low rate on a narrow base, or one paired with high employer contributions, can cost more than a higher rate elsewhere; read this beside the employer-cost tool. It is a statutory fact for information, not tax advice.