July 3, 2012 OECD Overall Dividend Tax Rates (Corporate and Personal), 1981-2012 Print this page Subscribe Support our work Related OECD Data: Corporate Income Tax Rates Dividend Tax Rates Personal Income Tax Rates Social Security Tax Rates To download this data in Excel format, click here. Table: OECD Overall Dividend Tax Rates (Corporate and Personal) 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 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% 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% 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% 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% n.a. n.a. n.a. n.a. n.a. n.a. n.a. 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% 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% 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% n.a. n.a. n.a. n.a. n.a. n.a. n.a. 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% n.a. n.a. n.a. n.a. n.a. n.a. n.a. 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% 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% 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% 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% 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% n.a. n.a. n.a. n.a. n.a. n.a. n.a. 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% 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% n.a. n.a. n.a. n.a. n.a. n.a. n.a. 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% 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% n.a. n.a. n.a. n.a. n.a. n.a. n.a. 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% n.a. n.a. n.a. n.a. n.a. n.a. n.a. 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% n.a. n.a. n.a. n.a. n.a. n.a. n.a. 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% 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% 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% 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% 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% n.a. n.a. n.a. n.a. n.a. n.a. n.a. 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% 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% 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% n.a. n.a. n.a. n.a. n.a. n.a. n.a. 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% 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% 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% 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% n.a. n.a. n.a. n.a. n.a. n.a. n.a. 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% 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% 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% 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% 65.5% 62.5% 62.2% 61.6% 61.3% 58.0% 53.2% 47.3% 46.4% 46.7% 46.3% 46.4% 46.7% 46.3% 46.2% 47.4% 48.4% 48.3% 47.6% 60.7% 59.7% 58.8% 52.5% 49.3% 48.8% 48.6% 48.2% 47.1% 47.2% 47.7% 47.5% 47.7% 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 Source: OECD Tax Database Section II: Table II.4: Column 11: overall (corporate plus personal) tax rate on distributed profit http://www.oecd.org/tax/taxpolicyanalysis/oecdtaxdatabase.htm n.a. – Data not available. See OECD documentation for more details and country-specific footnotes Topics Center for Federal Tax Policy Business Taxes Corporate Income Taxes Individual Income and Payroll Taxes International Taxes Tags Millionaires and High Income Earners Tax Brackets
