Table II.3. Sub-central corporate income tax rates
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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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11-04-2023
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This data is updated before the end of May each year.
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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 on 'Corporate and capital income tax'.

Table II.3. Sub-central corporate income tax ratesContact 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
11-04-2023
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 on 'Corporate and capital income tax'.

OECD Tax Database - Explanatory Noteshttp://www.oecd.org/tax/tax-policy/tax-database/corporate-and-capital-income-tax-explanatory-annex.pdf