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

Data by theme
Popular queries

Reset

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	25.00	133.33	100.00	27.50	27.50	..	..	..	27.50	45.63	54.79	45.21
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	10.00	111.11	100.00	..	40.00	111.11	10.00	11.11	33.33	40.00	25.00	75.00
Colombia	35.00	153.85	100.00	10.00	41.50	170.94	32.42	63.56	0.00	41.50	100.00	0.00
Costa Rica	30.00	142.86	100.00	15.00	15.00	..	..	..	15.00	40.50	74.07	25.93
Czech Republic	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	29.83	142.51	100.00	26.38	26.38	..	..	..	26.38	48.34	61.71	38.29
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	27.50	137.93	100.00	..	49.50	111.00	9.91	11.00	43.95	59.36	46.32	53.68
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	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	128.21	100.00	..	35.20	..	..	..	35.20	49.50	44.44	55.56
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	..	26.00	..	..	..	26.00	44.50	56.18	43.82
Sweden	20.60	125.94	100.00	..	30.00	..	..	..	30.00	44.42	46.38	53.62
Switzerland	19.70	124.53	100.00	..	22.29	..	..	..	22.29	37.59	52.40	47.60
Türkiye	23.00	129.87	100.00	..	40.00	..	..	..	20.00	38.40	59.89	40.10
United Kingdom	19.00	123.46	100.00	..	39.35	100.00	0.00	0.00	39.35	50.87	37.35	62.65
United States	25.81	134.79	100.00	..	28.94	..	..	..	28.94	47.28	54.59	45.41

Data extracted on 26 Mar 2023 19:09 UTC (GMT) from OECD.Stat

Information

Please check the i to get information

Combine Queries

This dataset preview is momentarily unavailable.

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

Information