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 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 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 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.