Tax Database - Table II.3
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Contact OECD.TaxDatabase@oecd.org. Including the subject line 'Tax Database: Table II.3 dataset'. This will help us to answer your enquiry more quickly.
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Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
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Percentage
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Units
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11-Apr-17
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22-Apr-15
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This data is updated before the end of May each year.
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Tax Database - Table II.3Contact person/organisation
Contact OECD.TaxDatabase@oecd.org. Including the subject line 'Tax Database: Table II.3 dataset'. This will help us to answer your enquiry more quickly.
Direct source
Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Unit of measure usedPercentagePower codeUnitsDate last updated
11-Apr-17
Date last updated
22-Apr-15
Link to Release calendar
This data is updated before the end of May each year.
Key statistical concept
Sub-central corporate income tax rates - This table reports information on sub-central government (statutory) corporate income tax rates in the representative case which is used in Table II.1, which can be based on a representative city or an average of sub-central rates.

Countries are grouped according to the determination of the sub-central tax base (the representative rate).

Minimum and maximum sub-central rates across states/localities are also reported.

Further explanatory notes may be found in the Explanatory Annex.

OECD Tax Database - Explanatory Annexhttp://www.oecd.org/tax/tax-policy/tax-database.htmTable II.3. Corporate income tax rateshttp://dotstat.oecd.org/Index.aspx?DataSetCode=TABLE_II3