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Year
UnitPercentage
Overall statutory tax rates on dividend incomeCIT rate on distributed profitInformation on itemPre-tax distributed profitInformation on itemDistributed profitInformation on itemFinal with-holding taxInformation on itemPIT rate on (grossed-up) dividendInformation on itemGrossed up dividendInformation on itemImputation rateInformation on itemImputation / dividend tax creditInformation on itemNet personal taxInformation on itemOverall PIT + CIT rateInformation on itemCIT/PIT+CITInformation on itemPIT/PIT+CITInformation on item
Country
AustraliaInformation on itemInformation on item30.00142.86100.00..47.00142.8630.0042.8624.2847.0063.8336.17
AustriaInformation on item24.00131.58100.0027.5027.50......27.5044.9053.4546.55
BelgiumInformation on item25.00133.33100.00..30.00......30.0047.5052.6347.37
CanadaInformation on itemInformation on item26.21135.52100.00..53.53138.0025.0234.5339.3455.2447.4552.55
ChileInformation on item27.00136.99100.00..40.00136.9917.5524.0423.9044.4560.7439.26
Costa RicaInformation on itemInformation on item30.00142.86100.0015.0015.00......15.0040.5074.0725.93
CzechiaInformation on item19.00123.46100.0015.0015.00......23.0037.6350.4949.51
DenmarkInformation on item22.00128.21100.00..42.00......42.0054.7640.1859.82
EstoniaInformation on item20.00125.00100.00..7.00......0.0020.00100.000.00
FinlandInformation on itemInformation on item20.00125.00100.00..Information on item34.00......28.9043.1246.3853.62
FranceInformation on item25.83134.82100.00..34.00......34.0051.0450.5949.41
GermanyInformation on itemInformation on item29.94142.74100.0026.3826.38......26.3848.4261.8438.16
GreeceInformation on item22.00128.21100.005.005.00......5.0025.9084.9415.06
HungaryInformation on item9.00109.89100.00..15.00......15.0022.6539.7460.26
IcelandInformation on item20.00125.00100.00..22.00......22.0037.6053.1946.81
IrelandInformation on item12.50114.29100.00..51.00......51.0057.1321.8878.12
IsraelInformation on itemInformation on item23.00129.87100.00..33.00......33.0048.4147.5152.49
ItalyInformation on item24.00131.58100.0026.0026.00......26.0043.7654.8445.16
JapanInformation on item29.74142.33100.0020.3220.32......20.3244.0267.5732.43
KoreaInformation on itemInformation on item26.50136.05100.00..49.50111.009.9111.0043.9558.8045.0654.94
LatviaInformation on itemInformation on item20.00125.00100.00..0.00......0.0020.00100.000.00
LithuaniaInformation on item15.00117.65100.0015.0015.00......15.0027.7554.0545.95
LuxembourgInformation on item24.94133.23100.00..42.00......21.0040.7061.2738.73
MexicoInformation on itemInformation on item30.00142.86100.0010.0042.00142.8630.0042.8617.1442.0071.4328.57
NetherlandsInformation on item25.80134.77100.00..26.90......26.9045.7656.3843.62
New ZealandInformation on itemInformation on item28.00138.89100.00..39.00138.8928.0038.8915.2839.0071.7928.21
NorwayInformation on item22.00..100.00..37.84......37.8451.5042.71..
PolandInformation on itemInformation on item19.00123.46100.0019.0019.00......19.0034.3955.2544.75
PortugalInformation on itemInformation on item31.50145.99100.0025.0028.00......28.0050.6862.1537.85
Slovak RepublicInformation on itemInformation on item21.00126.58100.007.007.00......7.0026.5379.1520.85
SloveniaInformation on itemInformation on item19.00123.46100.0025.0027.50......27.5041.2846.0353.97
SpainInformation on item25.00133.33100.00..28.00......28.0046.0054.3545.65
SwedenInformation on item20.60125.94100.00..30.00......30.0044.4246.3853.62
SwitzerlandInformation on item19.65124.46100.00..22.29......22.2937.5652.3247.68
TürkiyeInformation on item25.00133.33100.00..40.00......20.0039.9962.4937.50
United KingdomInformation on itemInformation on item25.00123.46100.00..39.35100.000.000.0039.3554.5145.8672.19
United StatesInformation on itemInformation on item25.77134.71100.00..28.87......28.8747.2054.5945.41
Data extracted on 19 Apr 2024 17:23 UTC (GMT) from OECD.Stat

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