Top Dividend Tax Rates, OECD, 2000 – 2013
Table 1: Top Dividend Tax Rates, OECD, 2000 – 2013
Top Individual Tax Rate on Dividend Income, OECD Countries, 2000 – 2013
| 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 |
| 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 |
| 22.0% | 26.4% | 26.4% | 26.4% | 26.4% | 26.4% | 23.6% | 23.6% | 23.6% | 23.6% | 23.6% | 23.6% | 23.6% | 23.6% |
| 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% |
| 15.0% | 15.0% | 15.0% | 15.0% | 15.0% | 15.0% | 15.0% | 15.0% | 15.0% | 15.0% | 15.0% | 15.0% | 25.0% | 25.0% |
| 32.3% | 31.3% | 31.3% | 31.3% | 31.3% | 31.3% | 25.1% | 24.6% | 24.0% | 23.1% | 26.6% | 28.2% | 31.7% | 33.8% |
| 35.3% | 35.3% | 32.1% | 28.1% | 27.7% | 27.7% | 27.7% | 27.7% | 27.7% | 27.7% | 27.7% | 25.0% | 25.0% | 25.0% |
| 15.0% | 15.0% | 15.0% | 15.0% | 15.0% | 15.0% | 15.0% | 15.0% | 15.0% | 15.0% | 15.0% | 15.0% | 15.0% | 15.0% |
| 40.0% | 43.0% | 43.0% | 43.0% | 43.0% | 43.0% | 43.0% | 43.0% | 45.0% | 45.0% | 42.0% | 42.0% | 42.0% | 42.0% |
| 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% |
| 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 16.0% | 19.6% | 19.6% | 19.6% | 19.6% | 19.6% | 19.6% | 22.4% | 22.4% |
| 40.8% | 40.1% | 35.6% | 33.5% | 29.0% | 32.3% | 32.7% | 32.7% | 29.0% | 30.1% | 30.1% | 35.3% | 38.5% | 44.0% |
| 31.1% | 25.6% | 25.6% | 25.6% | 23.7% | 22.2% | 22.2% | 23.7% | 26.4% | 26.4% | 26.4% | 26.4% | 26.4% | 26.4% |
| 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 10.0% | 10.0% | 21.0% | 25.0% | 10.0% |
| 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 35.0% | 25.0% | 25.0% | 16.0% | 16.0% | 16.0% |
| 10.0% | 10.0% | 10.0% | 10.0% | 10.0% | 10.0% | 10.0% | 10.0% | 10.0% | 10.0% | 18.0% | 20.0% | 20.0% | 20.0% |
| 44.0% | 42.0% | 42.0% | 42.0% | 42.0% | 42.0% | 42.0% | 41.0% | 41.0% | 46.0% | 47.0% | 48.0% | 48.0% | 48.0% |
| 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 30.0% | 30.0% |
| 12.5% | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% | 12.5% | 20.0% | 20.0% |
| 43.6% | 43.6% | 43.6% | 43.6% | 10.0% | 10.0% | 10.0% | 10.0% | 10.0% | 10.0% | 10.0% | 10.0% | 10.0% | 10.0% |
| 20.0% | 33.4% | 28.1% | 28.1% | 28.1% | 29.3% | 29.3% | 29.3% | 29.3% | 29.3% | 31.1% | 31.1% | 35.4% | 35.4% |
| 23.6% | 21.5% | 19.5% | 19.5% | 19.5% | 19.5% | 19.5% | 19.5% | 19.5% | 19.5% | 19.5% | 19.5% | 19.5% | 20.0% |
| 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% |
| 60.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 22.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% |
| 8.9% | 8.9% | 8.9% | 8.9% | 8.9% | 8.9% | 8.9% | 8.9% | 12.9% | 11.4% | 11.4% | 6.9% | 6.9% | 6.9% |
| 0.0% | 11.0% | 0.0% | 0.0% | 0.0% | 0.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% | 28.0% |
| 20.0% | 15.0% | 15.0% | 15.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% | 19.0% |
| 25.0% | 25.0% | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% | 21.5% | 25.0% | 28.0% |
| 15.0% | 15.0% | 15.0% | 15.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% |
| 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 32.5% | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% | 25.0% |
| 27.2% | 27.2% | 27.2% | 23.0% | 23.0% | 23.0% | 23.0% | 18.0% | 18.0% | 18.0% | 19.0% | 19.0% | 27.0% | 27.0% |
| 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% | 30.0% |
| 42.1% | 41.5% | 41.0% | 40.4% | 40.4% | 40.4% | 40.4% | 40.4% | 25.7% | 20.0% | 20.0% | 20.0% | 20.0% | 20.0% |
| 31.2% | 31.2% | 31.2% | 23.5% | 22.5% | 20.0% | 17.5% | 17.5% | 17.5% | 17.5% | 17.5% | 17.5% | 17.5% | 17.5% |
| 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 25.0% | 36.1% | 36.1% | 36.1% | 30.6% |
| 46.2% | 45.5% | 44.7% | 20.8% | 21.0% | 20.9% | 21.1% | 21.0% | 21.0% | 21.2% | 21.3% | 21.2% | 21.3% | 30.3% |
Source: OECD Tax Database
Note: n.a. = No data from OECD