Table II.4. Overall statutory tax rates on dividend income
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CIT rate on distributed profit - shows the combined (central and sub-central) marginal statutory corporate income tax rate on distributed profits, inclusive of surtax (if any).

This rate would normally correspond with the basic combined corporate income tax rate shown in Table II.1.

Table II.4. Overall statutory tax rates on dividend incomeVariables collected
CIT rate on distributed profit - shows the combined (central and sub-central) marginal statutory corporate income tax rate on distributed profits, inclusive of surtax (if any).

This rate would normally correspond with the basic combined corporate income tax rate shown in Table II.1.

Table II.1. Corporate income tax rateshttp://stats.oecd.org/Index.aspx?DataSetCode=TABLE_II1