Table II.4. Overall statutory tax rates on dividend income
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Contact OECD.TaxDatabase@oecd.orgincluding the subject line 'Tax Database: Table II.4 dataset'. This will help us to answer your enquiry more quickly.
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Country delegations to the OECD Working Party 2: Tax policy and Statistical Analysis.
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Percentage
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Units
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18-Apr-17
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This data is updated before the end of May each year.
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Table II.4. Overall statutory tax rates on dividend incomeContact person/organisation
Contact OECD.TaxDatabase@oecd.orgincluding the subject line 'Tax Database: Table II.4 dataset'. This will help us to answer your enquiry more quickly.
Direct source
Country delegations to the OECD Working Party 2: Tax policy and Statistical Analysis.
Unit of measure usedPercentagePower codeUnitsDate last updated
18-Apr-17
Link to Release calendar
This data is updated before the end of May each year.
Key statistical concept
Overall statutory tax rates on dividend income- reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation.
  • PIT: Personal Income Tax
  • CIT: Corporate Income Tax
  • CL - Classical system (dividend income is taxed at the shareholder level in the same way as other types of capital income (e.g. interest income)
  • MCL - Modified classical system (dividend income taxed at preferantial rates (e.g. compared to interest income) at the shareholder level.
  • FI - Full imputation (dividend tax credit at shareholder level for underlying corporate profits tax)
  • PI - Partial imputation (dividend tax credit at shareholder level for part of underlying corporate profits tax)
  • PIN - Partial inclusion (a part of received dividends is included as taxable income at the shareholder level)
  • SR - Split rate system (distributed dividends are taxed at higher rates than retained earnings at the corporate level)
  • NST - No shareholder taxation of dividends (no other tax than the tax on corporate profits)
  • CD - Corporate deduction (corporate level deduction, fully or partly, in respect of dividend paid)
  • OTH - Other types of systems

Further explanatory notes may be found in the Explanatory Annex.

OECD Tax Database - Explanatory Annexhttp://www.oecd.org/tax/tax-policy/tax-database.htm