The Minimum sub-central rate and Maximum sub-central rate columns use different criteria than the representative case in reporting sub-central rates. In general, these rates apply to the same Tax Base (where they do not, the figures are marked with an asterisk, and the explanatory notes provide additional details on the relevant base).

Where only one level of sub-central taxation applies (e.g. state level) in a given country, Minimum (Maximum) refers to the lowest (highest) rate across states.

Where two levels of sub-central taxation apply (e.g. state + municipal), Minimum (Maximum) refers to the lowest (highest) combined (top marginal) sub-central rate.

For the purpose of this comparison, the lowest (highest) state rate is first identified (using the approach followed where only state level taxation applies). Then the lowest (highest) combined rate is determined among the municipalities in that state (using top marginal rates where progressive rate structures apply).