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 Was this page helpful to you? Yes! No Thank You! The Tax Foundation works hard to provide insightful tax policy analysis. Our work depends on support from members of the public like you. Would you consider contributing to our work? Contribute to the Tax Foundation Share This Article! Let us know how we can better serve you! We work hard to make our analysis as useful as possible. Would you consider telling us more about how we can do better? Give Us Feedback Topics Data Individual and Consumption Taxes Individual Capital Gains and Dividends Taxes
