Table II.3. Sub-central corporate income tax rates

Year
UnitPercentage
Sub-central corporate income taxRepresentative caseMinimum sub-central rateInformation on itemMaximum sub-central rateInformation on item
Percentage deductibleInformation on itemRepresentative sub-central rateInformation on item
CountryInformation on itemLevels of governmentInformation on itemTax BaseInformation on itemRate StructureInformation on item
CanadaSTYsFInformation on item..11.28.016.0
GermanyInformation on itemLTYIInformation on item0.014.17.020.3
JapanCTInformation on item0.017.3....
TYPInformation on item100.03.6....
CTTYLTpFPInformation on item..7.4....
KoreaInformation on itemTYPInformation on item..2.51.02.5
LuxembourgInformation on itemTYIFInformation on item..6.86.810.5
PortugalInformation on itemInformation on item..1.50.01.5
SwitzerlandInformation on itemSTYsPInformation on item..7.03.54.0
STpFInformation on item..99.080.0282.0
LInformation on item..129.059.4172.9
SSLTYsPFFInformation on item..Information on item12.8Information on item4.3Information on item14.3
United StatesInformation on itemSPFInformation on item100.06.00.09.0
LTYIInformation on item100.0..0.06.0
Data extracted on 28 May 2023 12:16 UTC (GMT) from OECD.Stat

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