[DSD_ETR@DF_ETR_BASELINE] Effective tax rates - Corporate tax statistics
Updated by provider on July 29, 2024 (3:26 PM).
This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.
[AGO] Angola
[ALB] Albania
[AND] Andorra
[ARG] Argentina
[AUS] Australia
[AUT] Austria
[BEL] Belgium
[BGR] Bulgaria
[BHS] Bahamas
[BOL] Bolivia
[BRA] Brazil
[BWA] Botswana
[CAN] Canada
[CHE] Switzerland
[CHL] Chile
[CHN] China (People's Republic of)
[COD] Democratic Republic of the Congo
[COL] Colombia
[CRI] Costa Rica
[CUW] Curaçao
[CYM] Cayman Islands
[CYP] Cyprus
[CZE] Czechia
[DEU] Germany
[DNK] Denmark
[DOM] Dominican Republic
[ECU] Ecuador
[EGY] Egypt
[ESP] Spain
[EST] Estonia
[FIN] Finland
[FRA] France
[GBR] United Kingdom
[GGY] Bailiwick of Guernsey
[GRC] Greece
[GTM] Guatemala
[HKG] Hong Kong (China)
[HND] Honduras
[HRV] Croatia
[HUN] Hungary
[IDN] Indonesia
[IMN] Isle of Man
[IND] India
[IRL] Ireland
[ISL] Iceland
[ISR] Israel
[ITA] Italy
[JAM] Jamaica
[JEY] Jersey
[JPN] Japan
[KEN] Kenya
[KOR] Korea
[LBR] Liberia
[LIE] Liechtenstein
[LTU] Lithuania
[LUX] Luxembourg
[LVA] Latvia
[MAC] Macau (China)
[MEX] Mexico
[MLT] Malta
[MSR] Montserrat
[MUS] Mauritius
[NGA] Nigeria
[NIC] Nicaragua
[NLD] Netherlands
[NOR] Norway
[NZL] New Zealand
[PAN] Panama
[PER] Peru
[PNG] Papua New Guinea
[POL] Poland
[PRT] Portugal
[PRY] Paraguay
[ROU] Romania
[SAU] Saudi Arabia
[SEN] Senegal
[SGP] Singapore
[SLV] El Salvador
[SVK] Slovak Republic
[SVN] Slovenia
[SWE] Sweden
[SWZ] Eswatini
[SYC] Seychelles
[TCA] Turks and Caicos Islands
[THA] Thailand
[TUR] Türkiye
[URY] Uruguay
[USA] United States
[VGB] British Virgin Islands
[ZAF] South Africa
[A] Annual
[CAPITAL_ALLOWANCES] Capital allowances
[EATR] Effective average tax rate
[EMTR] Effective marginal tax rate
[PBAR] Cost of capital
[PT_INC_TAX] Percentage of taxable income
[PT_P5L] Percentage of investment
[PT_P5L_INIT] Percentage of initial investment
[BASELINE] Baseline
[CS] Country-specific interest and inflation rates
[FIXED] Fixed interest and inflation rates
[AWS] Acquired software
[COMPOSITE] Composite
[INV] Inventories
[NRS] Buildings
[TAN] Tangibles
[_Z] Not applicable
Search filters
Reference area [REF_AREA] (90)
Frequency of observation [FREQ] (1)
Measure [MEASURE] (4)
Unit of measure [UNIT_MEASURE] (3)
Tax basis [ETR_TAX_BASIS] (1)
Scenario [ETR_SCENARIO] (2)
Tax type [ETR_TAX_TYPE] (5)
Regime [REGIME] (1)
This dataset has 3,240 series:
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.CS.AWS._Z] Angola – Annual – Capital allowances – Percentage of initial investment – Baseline – Country-specific interest and inflation rates – Acquired software – Not applicable
- from
- 2017=20.262
- to
- 2023=14.778
- min:
- 14.778
- max:
- 20.478
- avg:
- 17.863
- σ:
- 2.413
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.CS.NRS._Z] Angola – Annual – Capital allowances – Percentage of initial investment – Baseline – Country-specific interest and inflation rates – Buildings – Not applicable
- from
- 2017=10.287
- to
- 2023=6.459
- min:
- 6.459
- max:
- 10.536
- avg:
- 8.567
- σ:
- 1.622
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.CS.TAN._Z] Angola – Annual – Capital allowances – Percentage of initial investment – Baseline – Country-specific interest and inflation rates – Tangibles – Not applicable
- from
- 2017=19.776
- to
- 2023=14.364
- min:
- 14.364
- max:
- 19.995
- avg:
- 17.406
- σ:
- 2.378
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.FIXED.AWS._Z] Angola – Annual – Capital allowances – Percentage of initial investment – Baseline – Fixed interest and inflation rates – Acquired software – Not applicable
- from
- 2017=26.406
- to
- 2023=22.005
- min:
- 22.005
- max:
- 26.406
- avg:
- 24.52
- σ:
- 2.178
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.FIXED.NRS._Z] Angola – Annual – Capital allowances – Percentage of initial investment – Baseline – Fixed interest and inflation rates – Buildings – Not applicable
- from
- 2017=20.331
- to
- 2023=16.944
- min:
- 16.944
- max:
- 20.331
- avg:
- 18.879
- σ:
- 1.676
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.FIXED.TAN._Z] Angola – Annual – Capital allowances – Percentage of initial investment – Baseline – Fixed interest and inflation rates – Tangibles – Not applicable
- from
- 2017=26.139
- to
- 2023=21.783
- min:
- 21.783
- max:
- 26.139
- avg:
- 24.272
- σ:
- 2.156
[AGO.A.EATR.PT_INC_TAX.BASELINE.CS.AWS._Z] Angola – Annual – Effective average tax rate – Percentage of taxable income – Baseline – Country-specific interest and inflation rates – Acquired software – Not applicable
- from
- 2017=40.311
- to
- 2023=34.836
- min:
- 34.836
- max:
- 43.695
- avg:
- 39.612
- σ:
- 3.533
[AGO.A.EATR.PT_INC_TAX.BASELINE.CS.COMPOSITE._Z] Angola – Annual – Effective average tax rate – Percentage of taxable income – Baseline – Country-specific interest and inflation rates – Composite – Not applicable
- from
- 2017=29.724
- to
- 2023=23.868
- min:
- 23.868
- max:
- 31.386
- avg:
- 28.236
- σ:
- 3.111
[AGO.A.EATR.PT_INC_TAX.BASELINE.CS.INV._Z] Angola – Annual – Effective average tax rate – Percentage of taxable income – Baseline – Country-specific interest and inflation rates – Inventories – Not applicable
- from
- 2017=23.616
- to
- 2023=17.766
- min:
- 17.766
- max:
- 23.928
- avg:
- 21.188
- σ:
- 2.63
[AGO.A.EATR.PT_INC_TAX.BASELINE.CS.NRS._Z] Angola – Annual – Effective average tax rate – Percentage of taxable income – Baseline – Country-specific interest and inflation rates – Buildings – Not applicable
- from
- 2017=25.368
- to
- 2023=19.269
- min:
- 19.269
- max:
- 26.859
- avg:
- 23.556
- σ:
- 3.028
Series code | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 |
---|---|---|---|---|---|---|---|
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.CS.AWS._Z] | 20.261999130249 | 20.4780006408691 | 19.7940006256104 | 19.1459999084473 | 15.4589996337891 | 15.1230001449585 | 14.7779998779297 |
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.CS.NRS._Z] | 10.2869997024536 | 10.53600025177 | 9.76200008392334 | 9.07800006866455 | 7.07999992370605 | 6.76800012588501 | 6.45900011062622 |
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.CS.TAN._Z] | 19.7759990692139 | 19.9950008392334 | 19.3050003051758 | 18.6509990692139 | 15.0450000762939 | 14.7089996337891 | 14.3640003204346 |
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.FIXED.AWS._Z] | 26.4060001373291 | 26.4060001373291 | 26.4060001373291 | 26.4060001373291 | 22.0049991607666 | 22.0049991607666 | 22.0049991607666 |
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.FIXED.NRS._Z] | 20.3309993743896 | 20.3309993743896 | 20.3309993743896 | 20.3309993743896 | 16.9440002441406 | 16.9440002441406 | 16.9440002441406 |
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.FIXED.TAN._Z] | 26.1389999389648 | 26.1389999389648 | 26.1389999389648 | 26.1389999389648 | 21.7830009460449 | 21.7830009460449 | 21.7830009460449 |
[AGO.A.EATR.PT_INC_TAX.BASELINE.CS.AWS._Z] | 40.3110008239746 | 42.5999984741211 | 43.4790000915527 | 43.6949996948242 | 36.1199989318848 | 36.2459983825684 | 34.8359985351563 |
[AGO.A.EATR.PT_INC_TAX.BASELINE.CS.COMPOSITE._Z] | 29.7240009307861 | 31.3649997711182 | 31.3859996795654 | 31.0049991607666 | 25.2479991912842 | 25.05299949646 | 23.8680000305176 |
[AGO.A.EATR.PT_INC_TAX.BASELINE.CS.INV._Z] | 23.6159992218018 | 23.92799949646 | 23.3969993591309 | 22.8330001831055 | 18.5459995269775 | 18.2310009002686 | 17.7660007476807 |
[AGO.A.EATR.PT_INC_TAX.BASELINE.CS.NRS._Z] | 25.3680000305176 | 26.8589992523193 | 26.4839992523193 | 25.7910003662109 | 20.7329998016357 | 20.3850002288818 | 19.2689990997314 |
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Search filters
Reference area [REF_AREA] (90)
Frequency of observation [FREQ] (1)
Measure [MEASURE] (4)
Unit of measure [UNIT_MEASURE] (3)
Tax basis [ETR_TAX_BASIS] (1)
Scenario [ETR_SCENARIO] (2)
Tax type [ETR_TAX_TYPE] (5)
Regime [REGIME] (1)
This dataset has 3,240 series:
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.CS.AWS._Z] Angola – Annual – Capital allowances – Percentage of initial investment – Baseline – Country-specific interest and inflation rates – Acquired software – Not applicable
- from
- 2017=20.262
- to
- 2023=14.778
- min:
- 14.778
- max:
- 20.478
- avg:
- 17.863
- σ:
- 2.413
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.CS.NRS._Z] Angola – Annual – Capital allowances – Percentage of initial investment – Baseline – Country-specific interest and inflation rates – Buildings – Not applicable
- from
- 2017=10.287
- to
- 2023=6.459
- min:
- 6.459
- max:
- 10.536
- avg:
- 8.567
- σ:
- 1.622
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.CS.TAN._Z] Angola – Annual – Capital allowances – Percentage of initial investment – Baseline – Country-specific interest and inflation rates – Tangibles – Not applicable
- from
- 2017=19.776
- to
- 2023=14.364
- min:
- 14.364
- max:
- 19.995
- avg:
- 17.406
- σ:
- 2.378
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.FIXED.AWS._Z] Angola – Annual – Capital allowances – Percentage of initial investment – Baseline – Fixed interest and inflation rates – Acquired software – Not applicable
- from
- 2017=26.406
- to
- 2023=22.005
- min:
- 22.005
- max:
- 26.406
- avg:
- 24.52
- σ:
- 2.178
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.FIXED.NRS._Z] Angola – Annual – Capital allowances – Percentage of initial investment – Baseline – Fixed interest and inflation rates – Buildings – Not applicable
- from
- 2017=20.331
- to
- 2023=16.944
- min:
- 16.944
- max:
- 20.331
- avg:
- 18.879
- σ:
- 1.676
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.FIXED.TAN._Z] Angola – Annual – Capital allowances – Percentage of initial investment – Baseline – Fixed interest and inflation rates – Tangibles – Not applicable
- from
- 2017=26.139
- to
- 2023=21.783
- min:
- 21.783
- max:
- 26.139
- avg:
- 24.272
- σ:
- 2.156
[AGO.A.EATR.PT_INC_TAX.BASELINE.CS.AWS._Z] Angola – Annual – Effective average tax rate – Percentage of taxable income – Baseline – Country-specific interest and inflation rates – Acquired software – Not applicable
- from
- 2017=40.311
- to
- 2023=34.836
- min:
- 34.836
- max:
- 43.695
- avg:
- 39.612
- σ:
- 3.533
[AGO.A.EATR.PT_INC_TAX.BASELINE.CS.COMPOSITE._Z] Angola – Annual – Effective average tax rate – Percentage of taxable income – Baseline – Country-specific interest and inflation rates – Composite – Not applicable
- from
- 2017=29.724
- to
- 2023=23.868
- min:
- 23.868
- max:
- 31.386
- avg:
- 28.236
- σ:
- 3.111
[AGO.A.EATR.PT_INC_TAX.BASELINE.CS.INV._Z] Angola – Annual – Effective average tax rate – Percentage of taxable income – Baseline – Country-specific interest and inflation rates – Inventories – Not applicable
- from
- 2017=23.616
- to
- 2023=17.766
- min:
- 17.766
- max:
- 23.928
- avg:
- 21.188
- σ:
- 2.63
[AGO.A.EATR.PT_INC_TAX.BASELINE.CS.NRS._Z] Angola – Annual – Effective average tax rate – Percentage of taxable income – Baseline – Country-specific interest and inflation rates – Buildings – Not applicable
- from
- 2017=25.368
- to
- 2023=19.269
- min:
- 19.269
- max:
- 26.859
- avg:
- 23.556
- σ:
- 3.028
Series code | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 |
---|---|---|---|---|---|---|---|
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.CS.AWS._Z] | 20.261999130249 | 20.4780006408691 | 19.7940006256104 | 19.1459999084473 | 15.4589996337891 | 15.1230001449585 | 14.7779998779297 |
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.CS.NRS._Z] | 10.2869997024536 | 10.53600025177 | 9.76200008392334 | 9.07800006866455 | 7.07999992370605 | 6.76800012588501 | 6.45900011062622 |
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.CS.TAN._Z] | 19.7759990692139 | 19.9950008392334 | 19.3050003051758 | 18.6509990692139 | 15.0450000762939 | 14.7089996337891 | 14.3640003204346 |
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.FIXED.AWS._Z] | 26.4060001373291 | 26.4060001373291 | 26.4060001373291 | 26.4060001373291 | 22.0049991607666 | 22.0049991607666 | 22.0049991607666 |
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.FIXED.NRS._Z] | 20.3309993743896 | 20.3309993743896 | 20.3309993743896 | 20.3309993743896 | 16.9440002441406 | 16.9440002441406 | 16.9440002441406 |
[AGO.A.CAPITAL_ALLOWANCES.PT_P5L_INIT.BASELINE.FIXED.TAN._Z] | 26.1389999389648 | 26.1389999389648 | 26.1389999389648 | 26.1389999389648 | 21.7830009460449 | 21.7830009460449 | 21.7830009460449 |
[AGO.A.EATR.PT_INC_TAX.BASELINE.CS.AWS._Z] | 40.3110008239746 | 42.5999984741211 | 43.4790000915527 | 43.6949996948242 | 36.1199989318848 | 36.2459983825684 | 34.8359985351563 |
[AGO.A.EATR.PT_INC_TAX.BASELINE.CS.COMPOSITE._Z] | 29.7240009307861 | 31.3649997711182 | 31.3859996795654 | 31.0049991607666 | 25.2479991912842 | 25.05299949646 | 23.8680000305176 |
[AGO.A.EATR.PT_INC_TAX.BASELINE.CS.INV._Z] | 23.6159992218018 | 23.92799949646 | 23.3969993591309 | 22.8330001831055 | 18.5459995269775 | 18.2310009002686 | 17.7660007476807 |
[AGO.A.EATR.PT_INC_TAX.BASELINE.CS.NRS._Z] | 25.3680000305176 | 26.8589992523193 | 26.4839992523193 | 25.7910003662109 | 20.7329998016357 | 20.3850002288818 | 19.2689990997314 |
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