[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.
[REF_AREA] Reference area
- [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
[FREQ] Frequency of observation
- [A] Annual
[MEASURE] Measure
- [CAPITAL_ALLOWANCES] Capital allowances
- [EATR] Effective average tax rate
- [EMTR] Effective marginal tax rate
- [PBAR] Cost of capital
[UNIT_MEASURE] Unit of measure
- [PT_INC_TAX] Percentage of taxable income
- [PT_P5L] Percentage of investment
- [PT_P5L_INIT] Percentage of initial investment
[ETR_TAX_BASIS] Tax basis
- [BASELINE] Baseline
[ETR_SCENARIO] Scenario
- [CS] Country-specific interest and inflation rates
- [FIXED] Fixed interest and inflation rates
[ETR_TAX_TYPE] Tax type
- [AWS] Acquired software
- [COMPOSITE] Composite
- [INV] Inventories
- [NRS] Buildings
- [TAN] Tangibles
[REGIME] Regime
- [_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)
Series matching your search: 3,240 / 3,240. Showing results 1 to 10.
- from
- 2017=20.262
- to
- 2023=14.778
- min:
- 14.778
- max:
- 20.478
- avg:
- 17.863
- σ:
- 2.413
- from
- 2017=10.287
- to
- 2023=6.459
- min:
- 6.459
- max:
- 10.536
- avg:
- 8.567
- σ:
- 1.622
- from
- 2017=19.776
- to
- 2023=14.364
- min:
- 14.364
- max:
- 19.995
- avg:
- 17.406
- σ:
- 2.378
- from
- 2017=26.406
- to
- 2023=22.005
- min:
- 22.005
- max:
- 26.406
- avg:
- 24.52
- σ:
- 2.178
- from
- 2017=20.331
- to
- 2023=16.944
- min:
- 16.944
- max:
- 20.331
- avg:
- 18.879
- σ:
- 1.676
- from
- 2017=26.139
- to
- 2023=21.783
- min:
- 21.783
- max:
- 26.139
- avg:
- 24.272
- σ:
- 2.156
- from
- 2017=40.311
- to
- 2023=34.836
- min:
- 34.836
- max:
- 43.695
- avg:
- 39.612
- σ:
- 3.533
- from
- 2017=29.724
- to
- 2023=23.868
- min:
- 23.868
- max:
- 31.386
- avg:
- 28.236
- σ:
- 3.111
- from
- 2017=23.616
- to
- 2023=17.766
- min:
- 17.766
- max:
- 23.928
- avg:
- 21.188
- σ:
- 2.63
- 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 |
Showing results 1 - 10 / 3,240