December 16, 2013

Integrated Tax Rates on Corporate Profits, OECD, 1981 – 2013

Table 1: Integrated Tax 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

Was this page helpful to you?

Yes!
No

Thank You!

The Tax Foundation works hard to provide insightful tax policy analysis. Our work depends on support from members of the public like you. Would you consider contributing to our work?

Contribute to the Tax Foundation

Topics

Related Research

Ready to go on BEPS 2.0?

Capital Allowances in Europe

Wisconsin Tax Options: A Guide to Fair, Simple, Pro-Growth Reform

Learning from Europe and America’s Shared Gross Receipts Tax Experience

Corporate Income Tax Rates in Europe

Sanders and Schumer’s Misguided Stock Buybacks Proposal