Statutory corporate income tax rate
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Source
Source Contact person/organisation Contact person/organisationContact 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 sourceCountry 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 updated02/05/2022
Link to Release calendar Link to Release calendarThis data is updated before the end of April each year.
Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptStatutory 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
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.
Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
02/05/2022
This data is updated before the end of April each year.
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