Calculating taxes

When calculating corporate tax, is it calculated from EBIT or from EBT?

Ebit = earnings before interest and taxes
Ebt = earnings before taxes

I am seeing calculations where the taxes have been calculated from EBIT which doesnt make sense if you have high interest payments.

Ebit 100
Interest 0
Tax 21%
-> tax 21

Ebit 100
Interest 60
Tax 21%
->taxes should be 8,4???? Not 21