Top Dividend Tax Rates, OECD, 2000 – 2013

December 20, 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

Topics

Related Articles

Tyreek Hill’s Tax Liability with Every NFL Franchise

The EU’s Windfall Profits Tax: How “Tax Fairness” Got in the Way of Energy Security

Economic Implications of an Alaska Income Tax or Its Alternatives

What European Countries Are Doing about Windfall Profit Taxes

Focusing on Wealth Inequality Is Counterproductive

The “Inflation Tax” Is Regressive