Table 1: Integrated TaxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. Rates on Corporate Profits, OECD, 1981 – 2013
Integrated (Dividend and Corporate Income) Tax Rate on Corporate Profits for OECD countries, 1981 – 2013
Country |
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 |
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 |
78.4% | 78.4% | 78.6% | 78.9% | 78.9% | 78.7% | 50.3% | 50.3% | 49.3% | 48.3% | 48.3% | 48.3% | 48.4% | 48.4% | 48.5% | 48.7% | 48.5% | 48.5% | 48.5% | 48.5% | 48.5% | 48.5% | 48.5% | 48.5% | 48.5% | 46.5% | 46.5% | 46.5% | 46.5% | 46.5% | 46.5% | 46.5% | 46.5% |
76.4% | 76.4% | 76.4% | 76.4% | 76.4% | 57.2% | 57.2% | 57.2% | 50.5% | 50.5% | 50.5% | 47.5% | 47.5% | 48.5% | 48.5% | 50.5% | 50.5% | 50.5% | 50.5% | 50.5% | 50.5% | 50.5% | 50.5% | 50.5% | 43.8% | 43.8% | 43.8% | 43.8% | 43.8% | 43.8% | 43.8% | 43.8% | 43.8% |
61.4% | 58.4% | 58.8% | 58.8% | 58.8% | 58.8% | 57.3% | 57.3% | 57.3% | 55.8% | 54.3% | 54.3% | 55.1% | 49.1% | 49.1% | 49.1% | 49.1% | 49.1% | 49.1% | 49.1% | 49.1% | 49.1% | 43.9% | 43.9% | 43.9% | 43.9% | 43.9% | 43.9% | 43.9% | 43.9% | 43.9% | 50.5% | 50.5% |
78.7% | 70.4% | 70.0% | 70.0% | 70.6% | 71.9% | 72.4% | 64.8% | 65.2% | 65.6% | 66.3% | 67.3% | 69.5% | 70.1% | 70.3% | 63.0% | 62.5% | 62.0% | 61.5% | 61.0% | 59.1% | 57.4% | 56.0% | 54.9% | 54.8% | 50.5% | 50.2% | 47.9% | 46.9% | 48.1% | 48.0% | 47.9% | 51.1% |
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. | 45.0% | 45.0% | 43.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 40.0% | 42.2% | 40.0% | 40.0% |
n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 58.8% | 56.5% | 55.8% | 54.3% | 54.3% | 51.3% | 51.3% | 41.4% | 41.4% | 41.4% | 41.4% | 38.8% | 37.1% | 35.4% | 35.4% | 32.9% | 32.0% | 31.2% | 31.2% | 31.2% | 31.2% |
77.1% | 77.3% | 78.6% | 79.8% | 83.3% | 83.2% | 73.1% | 73.5% | 73.5% | 68.2% | 65.9% | 63.7% | 60.4% | 60.4% | 60.4% | 60.4% | 60.4% | 60.4% | 59.2% | 59.2% | 60.1% | 60.1% | 60.1% | 60.1% | 59.0% | 59.0% | 57.3% | 58.8% | 58.8% | 56.5% | 56.5% | 56.5% | 56.5% |
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. | 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% |
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. | 29.0% | 29.0% | 29.0% | 29.0% | 29.0% | 37.8% | 40.5% | 40.5% | 40.5% | 40.5% | 40.5% | 40.5% | 41.4% | 41.4% |
70.8% | 74.5% | 74.5% | 74.5% | 74.1% | 67.3% | 66.3% | 64.5% | 64.2% | 65.1% | 65.1% | 60.3% | 61.2% | 61.2% | 63.6% | 61.4% | 67.0% | 66.1% | 65.1% | 63.2% | 61.9% | 58.4% | 57.0% | 57.3% | 55.9% | 55.9% | 55.9% | 55.9% | 55.9% | 55.9% | 57.8% | 59.4% | 64.4% |
61.3% | 61.3% | 61.3% | 61.3% | 61.3% | 61.3% | 61.3% | 61.3% | 61.3% | 58.6% | 59.8% | 60.9% | 59.8% | 59.7% | 62.1% | 62.5% | 63.0% | 62.4% | 62.6% | 60.9% | 54.5% | 54.5% | 55.5% | 53.4% | 52.4% | 52.4% | 53.4% | 48.6% | 48.6% | 48.6% | 48.6% | 48.6% | 48.6% |
n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 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% | 32.0% | 29.0% | 25.0% | 25.0% | 32.5% | 32.5% | 32.5% | 32.5% | 33.4% |
n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 60.0% | 52.0% | 52.0% | 46.0% | 46.0% | 42.4% | 40.0% | 40.0% | 40.1% | 46.7% | 55.7% | 55.7% | 55.7% | 55.7% | 55.7% | 45.4% | 45.4% | 46.3% | 48.0% | 48.0% | 40.0% | 39.3% | 32.0% | 32.0% | 32.0% |
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. | 37.0% | 37.0% | 26.2% | 26.2% | 26.2% | 26.2% | 26.2% | 26.2% | 23.5% | 23.5% | 32.8% | 36.0% | 36.0% | 36.0% |
68.6% | 71.4% | 72.6% | 73.1% | 70.2% | 68.1% | 67.7% | 67.4% | 65.7% | 63.4% | 61.9% | 59.2% | 58.4% | 58.4% | 58.2% | 57.1% | 56.0% | 59.1% | 56.3% | 57.4% | 53.6% | 51.3% | 49.3% | 49.3% | 49.3% | 49.3% | 48.4% | 48.4% | 48.4% | 48.4% | 48.4% | 48.4% | 54.5% |
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. | 52.0% | 52.0% | 52.0% | 52.0% | 51.3% | 50.5% | 48.3% | 46.8% | 45.3% | 44.5% | 43.8% | 43.0% | 47.5% | 47.5% |
92.0% | 88.2% | 81.3% | 81.3% | 81.3% | 78.3% | 78.3% | 78.3% | 66.3% | 66.3% | 68.4% | 76.3% | 76.3% | 76.7% | 76.7% | 76.7% | 76.7% | 44.9% | 44.9% | 44.9% | 44.0% | 44.0% | 42.3% | 41.4% | 41.4% | 41.4% | 41.4% | 36.6% | 36.6% | 36.6% | 36.6% | 42.0% | 42.0% |
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. | 66.7% | 66.7% | 66.7% | 66.7% | 45.6% | 45.6% | 45.6% | 45.6% | 45.6% | 45.6% | 45.6% | 45.6% | 45.6% | 43.3% |
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. | 44.6% | 53.9% | 49.5% | 49.5% | 49.5% | 48.7% | 48.7% | 48.7% | 48.7% | 46.4% | 47.8% | 47.8% | 51.0% | 51.0% |
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. | 52.2% | 51.0% | 44.0% | 44.0% | 44.0% | 44.0% | 44.0% | 44.0% | 44.0% | 42.5% | 42.5% | 42.5% | 42.7% | 43.4% |
54.2% | 54.2% | 73.9% | 73.9% | 73.9% | 73.9% | 73.3% | 69.6% | 43.3% | 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% |
85.4% | 85.8% | 85.4% | 84.0% | 84.0% | 83.8% | 83.8% | 83.8% | 81.8% | 74.0% | 74.0% | 74.0% | 74.0% | 74.0% | 74.0% | 74.0% | 74.0% | 74.0% | 74.0% | 74.0% | 51.3% | 50.9% | 50.9% | 50.9% | 48.6% | 47.2% | 41.9% | 44.1% | 44.1% | 44.1% | 43.8% | 43.8% | 43.8% |
79.2% | 80.8% | 82.3% | 82.3% | 82.3% | 77.6% | 73.0% | 40.5% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 33.0% | 39.0% | 39.0% | 39.0% | 39.0% | 39.0% | 39.0% | 39.0% | 39.0% | 39.0% | 38.0% | 38.0% | 33.0% | 33.0% | 33.0% |
61.0% | 66.0% | 64.0% | 63.5% | 63.0% | 63.0% | 57.0% | 54.5% | 47.6% | 45.0% | 42.5% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 35.9% | 28.0% | 28.0% | 28.0% | 28.0% | 48.2% | 48.2% | 48.2% | 48.2% | 48.2% | 48.2% | 48.2% | 48.2% |
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. | 44.0% | 38.8% | 38.8% | 38.0% | 34.4% | 34.4% | 34.4% | 34.4% | 34.4% | 34.4% | 34.4% | 34.4% | 34.4% | 34.4% |
90.5% | 91.0% | 91.5% | 91.5% | 86.8% | 80.1% | 79.2% | 79.2% | 55.1% | 55.1% | 54.7% | 54.7% | 54.7% | 54.7% | 54.7% | 54.7% | 53.1% | 53.1% | 53.1% | 51.4% | 51.4% | 46.4% | 46.4% | 42.0% | 42.0% | 42.0% | 41.2% | 41.2% | 41.2% | 41.2% | 42.3% | 48.6% | 50.7% |
n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 58.8% | 49.0% | 49.0% | 49.0% | 49.0% | 49.0% | 49.0% | 39.7% | 39.7% | 36.3% | 36.3% | 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. | 47.5% | 47.5% | 47.5% | 47.5% | 47.5% | 49.4% | 40.0% | 38.4% | 37.6% | 36.8% | 36.0% | 36.0% | 36.0% | 37.8% |
66.6% | 68.8% | 66.5% | 71.4% | 71.4% | 71.4% | 71.4% | 64.9% | 64.9% | 64.9% | 64.9% | 64.9% | 64.9% | 64.9% | 60.0% | 60.0% | 60.0% | 60.0% | 52.7% | 52.7% | 52.7% | 52.7% | 50.0% | 50.0% | 50.0% | 50.0% | 44.7% | 42.6% | 42.6% | 43.3% | 43.3% | 48.9% | 48.9% |
93.7% | 93.7% | 89.9% | 84.8% | 82.6% | 82.6% | 90.2% | 89.4% | 89.1% | 84.1% | 51.0% | 51.0% | 51.0% | 49.6% | 49.6% | 49.6% | 49.6% | 49.6% | 49.6% | 49.6% | 49.6% | 49.6% | 49.6% | 49.6% | 49.6% | 49.6% | 49.6% | 49.6% | 48.4% | 48.4% | 48.4% | 48.4% | 45.4% |
62.8% | 62.8% | 62.8% | 62.5% | 61.0% | 60.7% | 60.7% | 59.0% | 59.0% | 59.0% | 57.3% | 57.9% | 58.8% | 58.8% | 58.8% | 58.8% | 58.8% | 58.4% | 56.9% | 56.5% | 56.0% | 55.4% | 54.7% | 54.7% | 54.7% | 53.1% | 53.1% | 41.5% | 36.9% | 36.9% | 36.9% | 36.9% | 36.9% |
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. | 65.0% | 65.0% | 65.0% | 46.5% | 48.1% | 44.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% | 34.0% |
82.9% | 82.9% | 82.1% | 68.6% | 65.7% | 63.4% | 64.4% | 48.0% | 48.0% | 47.2% | 46.4% | 46.4% | 49.8% | 49.8% | 49.8% | 49.8% | 48.3% | 48.3% | 53.3% | 47.5% | 47.5% | 47.5% | 47.5% | 47.5% | 47.5% | 47.5% | 47.5% | 46.0% | 46.0% | 54.0% | 52.7% | 51.4% | 46.5% |
88.7% | 78.9% | 79.0% | 78.9% | 78.6% | 78.9% | 69.1% | 59.6% | 59.6% | 59.7% | 61.9% | 61.7% | 67.5% | 67.4% | 67.4% | 67.5% | 67.5% | 67.5% | 67.4% | 67.3% | 66.9% | 66.4% | 51.9% | 52.0% | 52.0% | 52.1% | 52.0% | 52.0% | 52.0% | 52.2% | 52.1% | 52.1% | 57.6% |
75.2% | 74.8% | 75.2% | 74.5% | 73.9% | 71.6% | 68.7% | 64.4% | 59.7% | 57.6% | 55.7% | 53.6% | 54.4% | 53.5% | 53.3% | 52.9% | 53.0% | 51.8% | 51.8% | 49.3% | 48.5% | 47.1% | 45.5% | 43.7% | 43.2% | 42.8% | 42.2% | 41.2% | 40.8% | 41.3% | 41.1% | 42.0% | 42.6% |
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
Note: n.a. = No data from OECD
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