Source
Source Contact person/organisation Contact person/organisationContact CorporateTaxStatistics@oecd.org. Including the subject line 'Statutory CIT rates' will help us to answer your enquiry more efficently.
Direct source Direct sourceTax rates of non-OECD jurisdictions were provided by country representatives of members of the Inclusive Framework on BEPS, and tax rates of OECD jurisdictions are from Table II.1 Statutory Corporate Income Tax Rates of the OECD Tax Database.
Data Characteristics Data Characteristics Unit of measure used Unit of measure used
Percentage
Power code Power code
Units
Date last updated Date last updated21-11-2023
Link to Release calendar Link to Release calendarThis data was last received and processed in September 2023.
Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptStatutory corporate income tax rate - This table shows 'basic' (non-targeted) central, sub-central and combined (statutory) corporate income tax rates for resident corporations. Where a progressive (as opposed to flat) rate structure applies, the top marginal rate is shown. Tax rates targeted to specific industry or income types are not shown in the table. Please also refer to the Explanatory Notes on statutory corporate income tax rates for more details.
Contact CorporateTaxStatistics@oecd.org. Including the subject line 'Statutory CIT rates' will help us to answer your enquiry more efficently.
Tax rates of non-OECD jurisdictions were provided by country representatives of members of the Inclusive Framework on BEPS, and tax rates of OECD jurisdictions are from Table II.1 Statutory Corporate Income Tax Rates of the OECD Tax Database.
21-11-2023
This data was last received and processed in September 2023.
Statutory corporate income tax rate - This table shows 'basic' (non-targeted) central, sub-central and combined (statutory) corporate income tax rates for resident corporations. Where a progressive (as opposed to flat) rate structure applies, the top marginal rate is shown. Tax rates targeted to specific industry or income types are not shown in the table. Please also refer to the Explanatory Notes on statutory corporate income tax rates for more details.