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

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Public Sector, Taxation and Market Regulation

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

Year
Unit	Percentage
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


Country
Australia	30.00	142.86	100.00	..	47.00	142.86	30.00	42.86	24.28	47.00	63.83	36.17
Austria	24.00	131.58	100.00	27.50	27.50	..	..	..	27.50	44.90	53.45	46.55
Belgium	25.00	133.33	100.00	..	30.00	..	..	..	30.00	47.50	52.63	47.37
Canada	26.21	135.52	100.00	..	53.53	138.00	25.02	34.53	39.34	55.24	47.45	52.55
Chile	27.00	136.99	100.00	..	40.00	136.99	17.55	24.04	23.90	44.45	60.74	39.26
Costa Rica	30.00	142.86	100.00	15.00	15.00	..	..	..	15.00	40.50	74.07	25.93
Czechia	19.00	123.46	100.00	15.00	15.00	..	..	..	23.00	37.63	50.49	49.51
Denmark	22.00	128.21	100.00	..	42.00	..	..	..	42.00	54.76	40.18	59.82
Estonia	20.00	125.00	100.00	..	7.00	..	..	..	0.00	20.00	100.00	0.00
Finland	20.00	125.00	100.00	..	34.00	..	..	..	28.90	43.12	46.38	53.62
France	25.83	134.82	100.00	..	34.00	..	..	..	34.00	51.04	50.59	49.41
Germany	29.94	142.74	100.00	26.38	26.38	..	..	..	26.38	48.42	61.84	38.16
Greece	22.00	128.21	100.00	5.00	5.00	..	..	..	5.00	25.90	84.94	15.06
Hungary	9.00	109.89	100.00	..	15.00	..	..	..	15.00	22.65	39.74	60.26
Iceland	20.00	125.00	100.00	..	22.00	..	..	..	22.00	37.60	53.19	46.81
Ireland	12.50	114.29	100.00	..	51.00	..	..	..	51.00	57.13	21.88	78.12
Israel	23.00	129.87	100.00	..	33.00	..	..	..	33.00	48.41	47.51	52.49
Italy	24.00	131.58	100.00	26.00	26.00	..	..	..	26.00	43.76	54.84	45.16
Japan	29.74	142.33	100.00	20.32	20.32	..	..	..	20.32	44.02	67.57	32.43
Korea	26.50	136.05	100.00	..	49.50	111.00	9.91	11.00	43.95	58.80	45.06	54.94
Latvia	20.00	125.00	100.00	..	0.00	..	..	..	0.00	20.00	100.00	0.00
Lithuania	15.00	117.65	100.00	15.00	15.00	..	..	..	15.00	27.75	54.05	45.95
Luxembourg	24.94	133.23	100.00	..	42.00	..	..	..	21.00	40.70	61.27	38.73
Mexico	30.00	142.86	100.00	10.00	42.00	142.86	30.00	42.86	17.14	42.00	71.43	28.57
Netherlands	25.80	134.77	100.00	..	26.90	..	..	..	26.90	45.76	56.38	43.62
New Zealand	28.00	138.89	100.00	..	39.00	138.89	28.00	38.89	15.28	39.00	71.79	28.21
Norway	22.00	..	100.00	..	37.84	..	..	..	37.84	51.50	42.71	..
Poland	19.00	123.46	100.00	19.00	19.00	..	..	..	19.00	34.39	55.25	44.75
Portugal	31.50	145.99	100.00	25.00	28.00	..	..	..	28.00	50.68	62.15	37.85
Slovak Republic	21.00	126.58	100.00	7.00	7.00	..	..	..	7.00	26.53	79.15	20.85
Slovenia	19.00	123.46	100.00	25.00	27.50	..	..	..	27.50	41.28	46.03	53.97
Spain	25.00	133.33	100.00	..	28.00	..	..	..	28.00	46.00	54.35	45.65
Sweden	20.60	125.94	100.00	..	30.00	..	..	..	30.00	44.42	46.38	53.62
Switzerland	19.65	124.46	100.00	..	22.29	..	..	..	22.29	37.56	52.32	47.68
Türkiye	25.00	133.33	100.00	..	40.00	..	..	..	20.00	39.99	62.49	37.50
United Kingdom	25.00	123.46	100.00	..	39.35	100.00	0.00	0.00	39.35	54.51	45.86	72.19
United States	25.77	134.71	100.00	..	28.87	..	..	..	28.87	47.20	54.59	45.41

Data extracted on 10 Dec 2023 22:45 UTC (GMT) from OECD.Stat

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

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