OECD Overall Dividend Tax Rates (Corporate and Personal), 1981-2012

July 3, 2012

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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


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