This dataset shows 'basic' (non-targeted) central, sub-central and combined (statutory) corporate income tax rates. Where a progressive (as opposed to flat) rate structure applies, the top marginal rate is shown.

This dataset reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation.

This dataset reports information on sub-central government (statutory) corporate income tax rates in the representative case, which can be based on a representative city or an average of sub-central rates.

This dataset reports central, sub-central and combined corporate income tax rates typically applying for or targeted at 'small (incorporated) business', where such 'targeting' is on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria.

This table reports variable totals for all sub-groups, obtained by aggregating sub-group variables according to their jurisdiction of tax residence (or country groups, depending on confidentiality). The tables includes three panels aggregating all sub-groups, sub-groups with positive profits and sub-groups with negative profits.

This table reports variable averages, which are based on the number of CbCR sub-groups according to their jurisdiction of tax residence (or country groups,depending on confidentiality). The tables includes three panels aggregating all sub-groups, sub-groups with positive profits and sub-groups with negative profits.

In Table III data is shown by the effective tax rate of the MNE group and by tax jurisdiction. The effective tax rate of an MNE Group is computed by summing Income Tax Accrued – Current Year across all subgroups reported on a CbCR. Then group-level profit (loss) is computed in a similar fashion. The MNE group tax rate is calculated by dividing the computed group level income tax accrued by the computed group-level profit (loss).

In Table IV data is shown by the effective tax rate of the MNE sub-group and by tax jurisdiction. The effective tax rate of an MNE sub-group is computed by dividing the sub-group income tax accrued by the sub-group-profit (loss).

Table V reports information on the size of MNE groups filing CbCRs. For the purposes of Table V, the size of an MNE group is defined in terms of three variables: 1. Unrelated Party Revenues 2. Number of Employees 3. Tangible Assets other than Cash and Cash Equivalents. The total size of an MNE group is determined by summing over all sub-groups of an MNE group.

This dataset reports average personal income tax rates (exclusive and inclusive of universal family cash transfers) for single persons and one-earner married couples with and without children, calculated at the average wage (100% AW). The results use tax and benefit rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits. The 'All-in less cash transfers' results factor in family cash transfers (made by central or sub-central government) paid normally in respect of dependent children between five and twelve years of age who are attending school. All rates are expressed as a percentage of gross wage earnings.

This dataset reports average personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. The average wage (AW) is based on a single person at 100% of average earnings, no child. The results use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers. The marginal rates are expressed as a percentage of gross wage earnings, with the exception of the Total tax wedge which is expressed as a percentage of gross labour costs (gross wages + employer SSC).

This dataset reports statutory central government personal income tax rates for wage income plus the taxable income thresholds at which these statutory rates apply. Thresholds are expressed in national currency.

This dataset reports marginal personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. The average wage (AW) is based on a single person at 100% of average earnings, no child. The results use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers. The marginal rates are expressed as a percentage of gross wage earnings, with the exception of the Total tax wedge which is expressed as a percentage of gross labour costs (gross wages + employer SSC).

This dataset shows the representative sub-central personal income tax rates, tax allowances and credits. Applies to the wage income of a single person no dependants. Can be based on a representative city or an average of sub-central rates. Minimum and maximum sub-central rates across states and municipalities. Amounts of tax allowances are expressed in national currencies.

This dataset provides detailed information on sub-central income tax systems with progressive rate structures, based on the representative case. The data (e.g., allowance, tax credit) apply to wage income of a single person without dependants. The rates are expressed as a percentage of taxable income.

This dataset shows the top statutory personal income tax rate and top marginal tax rates for employees at the earnings threshold where the top statutory PIT (Personal Income Tax) rate first applies.

This dataset contains tax revenue collected by Cabo Verde. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Cameroon. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Chad. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by countries in Africa. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Côte d’Ivoire. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by the Democratic Republic of the Congo. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Equatorial Guinea. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Ghana. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Kenya. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Lesotho. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Madagascar. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Malawi. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Mauritania. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Mauritius. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Morocco. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Niger. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Nigeria. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Rwanda. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Senegal. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Seychelles. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by South Africa. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Swaziland. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Togo. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Tunisia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Uganda. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Bhutan. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by China (People's Republic of). It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by countries in Asia. It provides detailed tax revenues by sector (Federal or Central Government, State or Regional Government, Local Government, and Social Security Funds) and by specific tax category, such as profits and income, property, social security contributions, sales, etc.

REVFJI

This dataset contains tax revenue collected by Indonesia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Japan. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Kazakhstan. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Korea. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Malaysia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Monglia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Nauru. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Philippines. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Singapore. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Vanuatu. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Argentina. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by the Bahamas. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Barbados. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Belize. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Bolivia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Brazil. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Chile. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Colombia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by countries in Latin America. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Costa Rica. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Cuba. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Dominican Republic. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Ecuador. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by El Salvador. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Guatemala. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Guyana. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Honduras. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Jamaica. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Mexico. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Nicaragua. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Panama. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Paraguay. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Peru. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Saint Lucia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Trinidad and Tobago. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Uruguay. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Venezuela. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Bulgaria. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Chile. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains a comparative set of statistics on revenue statistics that are expressed in different units such as exchange rates in national currency per U.S. dollar, average tax revenues smoothed with a 3-year moving average for total sectors as a percentage of Gross Domestic Product (GDP), total sectors tax revenues of individual countries as a percentage of total OECD Member country revenues, tax revenues for total sectors as a percentage of Gross Domestic Product (GDP) at market prices, tax revenues for total sectors per capita in U.S. dollars, tax revenues in millions of U.S. dollars, by specific tax, and as a percentage of total tax revenues. These variables are further divided by type of tax (corporate, value added tax,estate,exports, and more) as well as government level (federal,regional,local government). Data are available from 1955 onwards.

This dataset provides statistics on social security contributions and pay roll taxes by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds).Data are expressed in millions of national currency unless otherwise specified and presented from 1965 onwards.

This dataset contains tax revenue collected by Estonia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains data on the financing of social security benefits, including voluntary contributions to government and compulsory contributions to private sector. Data are expressed in millions of national currency unless otherwise specified and presented from 1965 onwards.

This dataset contains tax revenue collected by Israel. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Latvia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains tax revenue collected by Liechtenstein. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset contains gross domestic product (GDP) statistics in millions of national currency at market prices, population statistics, and exchange rates in national currency per U.S. dollar.

This dataset contains tax revenue collected by Slovenia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

This dataset reports employee social security contribution rates and related provisions. A representative case is used for those countries where social security provisions vary by locality. Threshold and maximum contribution amounts are shown in national currencies.

This dataset reports employers social security contribution rates and related provisions. A representative case is used for those countries where social security provisions vary by locality. Threshold and maximum contribution amounts are shown in national currencies.

This dataset reports self-employed social security contribution rates and related provisions. A representative case is used for those countries where social security provisions vary by locality. Threshold and maximum contribution amounts are shown in national currencies.

This dataset contains comparative average and marginal tax rates and tax benefit statistics. Included are rates of various taxes and gross and net income figures in U.S. dollars. Data are provided for eight family-types differing by income level and household composition. Data coverage starts from 2000.