Table II.4. Overall statutory tax rates on dividend income : Table II.4. Overall statutory tax rates on dividend income

Année
Unité	Pourcentage
Overall statutory tax rates on dividend income	CIT rate on distributed profit	Pre-tax distributed profit	Distributed profit	Final with-holding tax	PIT rate on (grossed-up) dividend	Grossed up dividend	Imputation rate	Imputation / dividend tax credit	Net personal tax	Overall PIT + CIT rate	CIT/PIT+CIT	PIT/PIT+CIT


Pays
Australie	30.00	142.86	100.00	..	49.00	142.90	30.00	42.90	27.12	48.98	61.24	38.76
Autriche	25.00	133.33	100.00	27.50	27.50	..	..	..	27.50	45.63	54.79	45.21
Belgique	33.99	151.49	100.00	..	27.00	..	..	..	27.00	51.81	65.60	34.40
Chili	24.00	131.58	100.00	..	40.00	131.58	24.00	31.58	21.05	40.00	60.00	40.00
Tchéquie	19.00	123.46	100.00	15.00	15.00	..	..	..	15.00	31.15	61.00	39.00
Danemark	22.00	128.21	100.00	..	42.00	..	..	..	42.00	54.76	40.18	59.82
Estonie	20.00	125.00	100.00	..	0.00	..	..	..	0.00	20.00	100.00	0.00
Finlande	20.00	125.00	100.00	..	34.00	..	..	..	28.90	43.12	46.38	53.62
France	36.40	157.23	100.00	..	44.00	..	..	..	44.00	64.38	56.54	43.46
Allemagne	29.82	142.49	100.00	26.38	26.38	..	..	..	26.38	48.33	61.70	38.30
Grèce	29.00	140.85	100.00	10.00	10.00	..	..	..	10.00	36.10	80.33	19.67
Hongrie	19.00	123.46	100.00	..	15.00	..	..	..	15.00	31.15	61.00	39.00
Islande	20.00	125.00	100.00	..	20.00	..	..	..	20.00	36.00	55.56	44.44
Irlande	12.50	114.29	100.00	..	51.00	..	..	..	51.00	57.13	21.88	78.12
Israël	25.00	133.33	100.00	..	32.00	..	..	..	32.00	49.00	51.02	48.98
Italie	27.50	137.93	100.00	26.00	26.00	..	..	..	26.00	46.35	59.33	40.67
Japon	29.97	142.80	100.00	20.32	20.32	..	..	..	20.32	44.20	67.81	32.19
Corée	24.20	131.93	100.00	..	41.80	111.00	9.91	11.00	35.40	51.03	47.42	52.58
Lettonie	15.00	117.65	100.00	..	10.00	..	..	..	10.00	23.50	63.83	36.17
Luxembourg	29.22	141.28	100.00	..	40.00	..	..	..	20.00	43.38	67.36	32.64
Mexique	30.00	142.86	100.00	10.00	42.00	142.86	30.00	42.86	17.14	42.00	71.43	28.57
Pays-Bas	25.00	133.33	100.00	..	25.00	..	..	..	25.00	43.75	57.14	42.86
Nouvelle-Zélande	28.00	138.89	100.00	..	33.00	138.89	28.00	38.89	6.94	33.00	84.85	15.15
Norvège	25.00	133.33	100.00	..	28.75	..	..	..	28.75	46.56	53.69	46.31
Pologne	19.00	123.46	100.00	19.00	19.00	..	..	..	19.00	34.39	55.25	44.75
Portugal	29.50	141.84	100.00	25.00	28.00	..	..	..	28.00	49.24	59.91	40.09
République slovaque	22.00	128.21	100.00	..	0.00	..	..	..	0.00	22.00	100.00	0.00
Slovénie	17.00	120.48	100.00	25.00	25.00	..	..	..	25.00	37.75	45.03	54.97
Espagne	25.00	133.33	100.00	..	23.00	..	..	..	23.00	42.25	59.17	40.83
Suède	22.00	128.21	100.00	..	30.00	..	..	..	30.00	45.40	48.46	51.54
Suisse	21.15	126.82	100.00	..	21.14	..	..	..	21.14	37.81	55.93	44.07
Türkiye	20.00	125.00	100.00	..	35.00	..	..	..	17.50	34.00	58.82	41.18
Royaume-Uni	20.00	125.00	100.00	..	38.10	100.00	..	..	38.10	50.48	39.62	60.38
États-Unis	38.92	163.73	100.00	..	28.52	..	..	..	28.52	56.34	69.09	30.91

Données extraites le 30 Apr 2024, 23h55 UTC (GMT), de OECD.Stat

Cet aperçu de la base de données est momentanément indisponible.