OECD Corporate Income Tax Rates, 1981-2013

December 18, 2013
CIT_rates_1981_2013.xls

Table: OECD Corporate Income Tax Rates

 
Australia
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland 
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden    
Switzerland
Turkey
United Kingdom
United States
Simple Average
Weighted Average (by GDP)
 
1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
46.0% 46.0% 46.0% 46.0% 46.0% 49.0% 49.0% 39.0% 39.0% 39.0% 39.0% 39.0% 33.0% 33.0% 36.0% 36.0% 36.0% 36.0% 36.0% 34.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0%
55.0% 55.0% 55.0% 55.0% 55.0% 55.0% 55.0% 55.0% 30.0% 30.0% 30.0% 30.0% 30.0% 34.0% 34.0% 34.0% 34.0% 34.0% 34.0% 34.0% 34.0% 34.0% 34.0% 34.0% 25.0% 25.0% 25.0% 25.0% 25.0% 25.0% 25.0% 25.0% 25.0%
48.0% 48.0% 45.0% 45.0% 45.0% 45.0% 43.0% 43.0% 43.0% 41.0% 39.0% 39.0% 40.2% 40.2% 40.2% 40.2% 40.2% 40.2% 40.2% 40.2% 40.2% 40.2% 34.0% 34.0% 34.0% 34.0% 34.0% 34.0% 34.0% 34.0% 34.0% 34.0% 34.0%
50.9% 49.5% 48.3% 47.6% 49.4% 49.8% 48.6% 41.3% 41.3% 41.5% 41.8% 42.5% 42.6% 42.6% 42.9% 42.9% 42.9% 42.9% 42.9% 42.4% 40.5% 38.0% 35.9% 34.4% 34.2% 33.9% 34.0% 31.4% 31.0% 29.4% 27.6% 26.1% 26.1%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 15.0% 15.0% 15.0% 16.0% 16.5% 17.0% 17.0% 17.0% 17.0% 17.0% 17.0% 20.0% 17.0% 20.0%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 45.0% 42.0% 41.0% 39.0% 39.0% 35.0% 35.0% 31.0% 31.0% 31.0% 31.0% 28.0% 26.0% 24.0% 24.0% 21.0% 20.0% 19.0% 19.0% 19.0% 19.0%
40.0% 40.0% 40.0% 40.0% 50.0% 50.0% 50.0% 50.0% 50.0% 40.0% 38.0% 34.0% 34.0% 34.0% 34.0% 34.0% 34.0% 34.0% 32.0% 32.0% 30.0% 30.0% 30.0% 30.0% 28.0% 28.0% 25.0% 25.0% 25.0% 25.0% 25.0% 25.0% 25.0%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 26.0% 26.0% 26.0% 26.0% 26.0% 24.0% 23.0% 22.0% 21.0% 21.0% 21.0% 21.0% 21.0% 21.0%
61.5% 61.8% 61.5% 61.8% 61.8% 51.5% 51.5% 51.5% 52.5% 44.5% 42.0% 39.0% 25.0% 25.0% 25.0% 28.0% 28.0% 28.0% 28.0% 29.0% 29.0% 29.0% 29.0% 29.0% 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% 24.5% 24.5%
50.0% 50.0% 50.0% 50.0% 50.0% 45.0% 45.0% 42.0% 42.0% 42.0% 42.0% 34.0% 33.3% 33.3% 36.7% 36.7% 41.7% 41.7% 40.0% 37.8% 36.4% 35.4% 35.4% 35.4% 35.0% 34.4% 34.4% 34.4% 34.4% 34.4% 34.4% 34.4% 34.4%
60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 60.0% 54.5% 56.3% 58.2% 56.5% 52.2% 55.1% 55.9% 56.8% 56.0% 52.0% 52.0% 38.9% 38.9% 40.2% 38.9% 38.9% 38.9% 38.9% 30.2% 30.2% 30.2% 30.2% 30.2% 30.2%
45.0% 45.0% 45.0% 45.0% 49.0% 49.0% 49.0% 49.0% 46.0% 46.0% 46.0% 40.5% 35.0% 35.0% 35.0% 35.0% 35.0% 40.0% 40.0% 40.0% 37.5% 35.0% 35.0% 35.0% 32.0% 29.0% 25.0% 25.0% 25.0% 24.0% 20.0% 20.0% 26.0%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 50.0% 40.0% 40.0% 40.0% 40.0% 36.0% 18.0% 18.0% 18.0% 18.0% 18.0% 18.0% 18.0% 18.0% 18.0% 16.0% 16.0% 17.3% 20.0% 20.0% 20.0% 19.0% 19.0% 19.0% 19.0%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 30.0% 30.0% 18.0% 18.0% 18.0% 18.0% 18.0% 18.0% 15.0% 15.0% 18.0% 20.0% 20.0% 20.0%
45.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 47.0% 43.0% 43.0% 40.0% 40.0% 40.0% 40.0% 38.0% 36.0% 36.0% 32.0% 28.0% 24.0% 20.0% 16.0% 12.5% 12.5% 12.5% 12.5% 12.5% 12.5% 12.5% 12.5% 12.5% 12.5% 12.5%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 36.0% 36.0% 36.0% 36.0% 35.0% 34.0% 31.0% 29.0% 27.0% 26.0% 25.0% 24.0% 25.0% 25.0%
36.3% 41.3% 46.4% 46.4% 46.4% 46.4% 46.4% 46.4% 46.4% 46.4% 47.8% 52.2% 52.2% 53.2% 53.2% 53.2% 53.2% 37.0% 37.0% 37.0% 36.0% 36.0% 34.0% 33.0% 33.0% 33.0% 33.0% 27.5% 27.5% 27.5% 27.5% 27.5% 27.5%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 46.4% 40.9% 40.9% 40.9% 40.9% 40.9% 39.5% 39.5% 39.5% 39.5% 39.5% 39.5% 39.5% 39.5% 39.5% 37.0%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 30.8% 30.8% 29.7% 29.7% 29.7% 27.5% 27.5% 27.5% 27.5% 24.2% 24.2% 24.2% 24.2% 24.2%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 37.5% 37.5% 30.4% 30.4% 30.4% 30.4% 29.6% 29.6% 29.6% 28.6% 28.6% 28.8% 28.8% 29.2%
42.0% 42.0% 42.0% 42.0% 42.0% 42.0% 40.6% 39.2% 37.0% 36.0% 35.0% 35.0% 34.8% 34.0% 34.0% 34.0% 34.0% 34.0% 35.0% 35.0% 35.0% 35.0% 34.0% 33.0% 30.0% 29.0% 28.0% 28.0% 28.0% 30.0% 30.0% 30.0% 30.0%
48.0% 48.0% 48.0% 43.0% 43.0% 42.0% 42.0% 42.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 34.5% 34.5% 34.5% 31.5% 29.6% 25.5% 25.5% 25.5% 25.5% 25.0% 25.0% 25.0%
45.0% 45.0% 45.0% 45.0% 45.0% 48.0% 48.0% 28.0% 33.0% 33.0% 33.0% 33.0% 33.0% 33.0% 33.0% 33.0% 33.0% 33.0% 33.0% 33.0% 33.0% 33.0% 33.0% 33.0% 33.0% 33.0% 33.0% 30.0% 30.0% 30.0% 28.0% 28.0% 28.0%
50.8% 50.8% 50.8% 50.8% 50.8% 50.8% 50.8% 50.8% 50.8% 50.8% 50.8% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 40.0% 40.0% 40.0% 40.0% 40.0% 38.0% 36.0% 34.0% 30.0% 28.0% 28.0% 27.0% 19.0% 19.0% 19.0% 19.0% 19.0% 19.0% 19.0% 19.0% 19.0% 19.0%
49.0% 50.7% 55.1% 55.1% 55.1% 50.3% 48.1% 48.1% 40.2% 40.2% 39.6% 39.6% 39.6% 39.6% 39.6% 39.6% 37.4% 37.4% 37.4% 35.2% 35.2% 33.0% 33.0% 27.5% 27.5% 27.5% 26.5% 26.5% 26.5% 26.5% 26.5% 31.5% 31.5%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 45.0% 40.0% 40.0% 40.0% 40.0% 40.0% 40.0% 29.0% 29.0% 25.0% 25.0% 19.0% 19.0% 19.0% 19.0% 19.0% 19.0% 19.0% 19.0% 19.0% 23.0%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 25.0% 25.0% 25.0% 25.0% 25.0% 25.0% 25.0% 23.0% 22.0% 21.0% 20.0% 20.0% 20.0% 17.0%
33.0% 33.0% 33.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 35.0% 32.5% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0%
57.8% 57.8% 58.1% 56.6% 56.6% 56.6% 56.6% 56.6% 60.1% 53.0% 30.0% 30.0% 30.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 28.0% 26.3% 26.3% 26.3% 26.3% 22.0%
33.0% 33.0% 33.0% 32.9% 31.9% 31.7% 31.7% 30.6% 30.6% 30.6% 27.7% 28.0% 28.5% 28.5% 28.5% 28.5% 28.5% 27.8% 25.1% 24.9% 24.7% 24.4% 24.1% 24.1% 21.3% 21.3% 21.3% 21.2% 21.2% 21.2% 21.2% 21.2% 21.1%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 33.0% 33.0% 33.0% 30.0% 33.0% 30.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0%
52.0% 52.0% 50.0% 45.0% 40.0% 35.0% 35.0% 35.0% 35.0% 34.0% 33.0% 33.0% 33.0% 33.0% 33.0% 33.0% 31.0% 31.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 28.0% 28.0% 28.0% 26.0% 24.0% 23.0%
49.7% 49.7% 49.8% 49.8% 49.8% 49.8% 44.2% 38.6% 38.7% 38.7% 38.9% 38.9% 39.8% 39.7% 39.6% 39.5% 39.5% 39.4% 39.4% 39.3% 39.3% 39.3% 39.3% 39.3% 39.3% 39.3% 39.3% 39.3% 39.1% 39.2% 39.2% 39.1% 39.1%
47.5% 48.0% 47.8% 47.7% 48.2% 47.2% 46.6% 44.0% 42.7% 41.0% 39.6% 38.1% 37.6% 37.1% 36.6% 36.6% 36.6% 35.6% 34.8% 32.6% 31.6% 30.5% 30.1% 29.2% 28.2% 27.5% 27.0% 26.0% 25.7% 25.6% 25.5% 25.4% 25.5%
49.1% 49.4% 49.7% 49.2% 49.1% 48.4% 45.7% 42.3% 41.8% 42.6% 42.7% 42.6% 42.6% 42.3% 42.9% 42.6% 42.5% 40.7% 39.2% 38.6% 37.3% 36.9% 36.6% 35.9% 35.4% 35.0% 34.5% 33.1% 33.3% 33.3% 32.8% 32.4% 32.5%
1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

 

 

 

Source: OECD Tax Database
PART II. Taxation of Corporate and Capital Income. Table II.1. Corporate income tax rate: Combined Central and Subcentral (column 4):
http://www.oecd.org/tax/taxpolicyanalysis/oecdtaxdatabase.htm
n.a. - Data not available.
See OECD documentation for more details and country-specific footnotes

 

Tax Topic 
Business & Capital Taxes,
Corporate Income Tax,
Corporate Income Taxes,
International Taxes,
International Corporate Tax Competition

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