December 16, 2013 Integrated Tax Rates on Corporate Profits, OECD, 1981 – 2013 Print this page Subscribe Support our work 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 Topics Center for Federal Tax Policy Business Taxes Corporate Income Taxes Data International Taxes
