Most countries now have a higher corporate tax rate than the United States

Statutory Corporate Tax Rates (%)
Before TCJA  After TCJA 

71 countries have a corporate tax rate higher than the U.S.

Source: Organisation for Economic Co-operation and DevelopmentEmbed Download image
Notes: Corporate income tax rates are statutory rates only for the central government of each country. Data are for 2017 and 2023. "Lower than U.S." includes countries with a statutory corporate tax rate equal to the United States.