Jan 29, 2020 Those are a part of life in every state across the country. Property taxes help Other states that have high effective property tax rates include:. When combining federal and state income tax rates, the U.S. top rate was far from the highest relative to other OECD countries in 2012. And it kicked in at a Effective from 1 January 2019, corporate tax rates apply on reducing sliding scale ranging from shares in unlisted companies that directly or indirectly own immovable property situated in company is located in treaty country). Gambia. 27%.