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.
Direct source
Direct source
Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Data Characteristics
Data Characteristics
Unit of measure used
Unit of measure used
Percentage
Date last updated
Date last updated
02/05/2022
Link to Release calendar
Link to Release calendar
This data is updated before the end of April each year.
Concepts & Classifications
Concepts & Classifications
Key statistical concept
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.
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
02/05/2022
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