Statutory corporate income tax rate
< < >-< OECD.Stat
Open all groups and itemsClose all groups and itemsSend link via emailPrintOpen in stand alone windowClose this window
Click to expand Source
Click to collapse Source
Click to expand Contact person/organisation
Click to collapse Contact person/organisation
Contact OECD.TaxDatabase@oecd.org. Including the subject line 'Tax Database: Table II.1 dataset'. This will help us to answer your enquiry more quickly.
Click to expand Name of collection/source
Click to collapse Name of collection/source

Costa Rica was not an OECD Member at the time of preparation of this publication. Accordingly, Costa Rica does not appear in the list of OECD Members and is not included in the zone aggregates.

Click to expand Direct source
Click to collapse Direct source
Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Click to expand Data Characteristics
Click to collapse Data Characteristics
Click to expand Unit of measure used
Click to collapse Unit of measure used
Percentage
Click to expand Date last updated
Click to collapse Date last updated
11-04-2023
Click to expand Link to Release calendar
Click to collapse Link to Release calendar
This data is updated before the end of April each year.
Click to expand Concepts & Classifications
Click to collapse Concepts & Classifications
Click to expand Key statistical concept
Click to collapse Key statistical concept
Statutory corporate income tax rate - This table shows 'basic' (non-targeted) central, sub-central and combined (statutory) corporate income tax rates. Where a progressive (as opposed to flat) rate structure applies, the top marginal rate is shown.

Please also refer to the Explanatory Notes on 'corporate and capital income tax' for more details

Statutory corporate income tax rateContact person/organisation
Contact OECD.TaxDatabase@oecd.org. Including the subject line 'Tax Database: Table II.1 dataset'. This will help us to answer your enquiry more quickly.
Name of collection/source

Costa Rica was not an OECD Member at the time of preparation of this publication. Accordingly, Costa Rica does not appear in the list of OECD Members and is not included in the zone aggregates.

Direct source
Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Unit of measure usedPercentageDate last updated
11-04-2023
Link to Release calendar
This data is updated before the end of April each year.
Key statistical concept
Statutory corporate income tax rate - This table shows 'basic' (non-targeted) central, sub-central and combined (statutory) corporate income tax rates. Where a progressive (as opposed to flat) rate structure applies, the top marginal rate is shown.

Please also refer to the Explanatory Notes on 'corporate and capital income tax' for more details

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