Statutory Corporate Income Tax Rates
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Contact CorporateTaxStatistics@oecd.org. Including the subject line 'Statutory CIT rates' will help us to answer your enquiry more efficently.
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Tax rates of non-OECD jurisdictions were provided by country representatives of members of the Inclusive Framework on BEPS, and tax rates of OECD jurisdictions are from Table II.1 Statutory Corporate Income Tax Rates of the OECD Tax Database.
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Percentage
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Units
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15-01-2019
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This data was last received and processed in December 2018.
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Statutory Corporate Income Tax RatesContact person/organisation
Contact CorporateTaxStatistics@oecd.org. Including the subject line 'Statutory CIT rates' will help us to answer your enquiry more efficently.
Direct source
Tax rates of non-OECD jurisdictions were provided by country representatives of members of the Inclusive Framework on BEPS, and tax rates of OECD jurisdictions are from Table II.1 Statutory Corporate Income Tax Rates of the OECD Tax Database.
Table II.1 OECD Tax Databasehttp://stats.oecd.org/Index.aspx?DataSetCode=TABLE_II1Unit of measure usedPercentagePower codeUnitsDate last updated
15-01-2019
Link to Release calendar
This data was last received and processed in December 2018.
Key statistical concept
Statutory corporate income tax rate - This table shows 'basic' (non-targeted) central, sub-central and combined (statutory) corporate income tax rates for resident corporations. Where a progressive (as opposed to flat) rate structure applies, the top marginal rate is shown. Tax rates targeted to specific industry or income types are not shown in the table. Please also refer to the Explanatory Notes on statutory corporate income tax rates for more details.
OECD Explanatory Annexhttp://www.oecd.org/ctp/tax-policy/personal-income-tax-rates-explanatory-annex.pdfNon-OECD Explanatory Annexhttp://www.oecd.org/ctp/tax-policy/explanatory-annex-non-oecd-statutory-cit-rates.pdf