The Tax Cuts and Jobs Act (TCJA) reduced the U.S.

The Tax Cuts and Jobs Act (TCJA) reduced the U.S. federal corporate income tax rate from 35 percent to 21 percent. However, corporations operating in the United States face another layer of corporate income tax levied by states. As such, the statutory corporate income tax rate in the United States, including an average of state corporate income taxes, is 25.7 percent. This rate puts the United States in line with the average among Organisation for Economic Co-operation and Development (OECD) member nations.

12.5% In Ireland