Comparative information on a range of tax rates and statistics in the OECD member countries, and coporate tax statistics and effective tax rates for inclusive framework countries, covering personal income tax rates and social security contributions applying to labour income; corporate tax rates and statistics, effective tax rates; tax rates on consumption; and environmental taxes.
Key graphics and messages can be found within the Tax Database brochure.
The Global Revenue Statistics Database provides detailed comparable tax revenue data for African, Asian and Pacific, Latin American and the Caribbean and OECD countries from 1990 onwards. The database provides the largest source of comparable tax revenue data, which are produced in partnership with participating countries and regional partners. The following documents are also available:
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Australia | Austria | Belgium | Canada | Chile | Czech Republic | Denmark | Estonia | Finland | France | Germany | Greece | Hungary | Iceland | Ireland | Israel | Italy | Japan | Korea | Latvia | Lithuania | Luxembourg | Mexico | Netherlands | New Zealand | Norway | Poland | Portugal | Slovak Republic | Slovenia | Spain | Sweden | Switzerland | Turkey | United Kingdom | United States |
Source: Revenue Statistics
Botswana | Burkina Faso | Cabo Verde | Cameroon | The Republic of the Congo | Côte d'Ivoire | The Democratic Republic of the Congo | Egypt | Eswatini | Ghana | Kenya | Mali | Mauritius | Morocco | Niger | Rwanda | Senegal | South Africa | Togo | Tunisia | Uganda
En français
Botswana | Burkina Faso | Cabo Verde | Cameroun | Congo | Côte d'Ivoire | République démocratique du Congo | Égypte | Eswatini | Ghana | Kenya | Mali | Maurice | Maroc | Niger | Rwanda | Sénégal | Afrique du Sud | Togo | Tunisie | Ouganda
Source: Revenue Statistics in Africa
Australia | Cook Islands | Fiji | Indonesia | Japan | Kazakhstan | Korea | Malaysia | New Zealand | Papua New Guinea | Philippines | Samoa | Singapore | Solomon Islands | Thailand | Tokelau | Vanuatu
Source: Revenue Statistics in Asian and Pacific Economies
Published: April 2019
Source: Taxing Wages
Each country provides detailed information on the data presented within the personal income tax rates and social security contributions tables.
Non-tax compulsory payments (NTCPs) operate in a similar way to taxes in that they serve either to increase the employer’s labour costs or to reduce the employee’s net take-home pay.
Published: April 2019
Source: Non-tax compulsory payments
In many OECD countries employers have to make compulsory payments on behalf of their employees which do not qualify as taxes and social security contributions. The OECD has therefore calculated a set of compulsory payment indicators which are designed to show the combined impact of taxes and NTCPs net of benefits.
Published: 2008
Source: Taxing wages (discontinued historical models)
Related publication: Taxation and Economic Growth
Data for the years from 1981 to 1999 were collected as part of a special project. These data have not been verified since, but are made available to people who would wish to use them, and are aware of their possible limitations.
| Australia | Austria | Belgium | Canada | Chile | Czech Republic | Denmark | Estonia | Finland | France | Germany | Greece | Hungary | Iceland | Ireland | Israel | Italy | Japan | Korea | Latvia | Lithuania | Luxembourg | Mexico | Netherlands | New Zealand | Norway | Poland | Portugal | Slovak Republic | Slovenia | Spain | Sweden | Switzerland | Turkey | United Kingdom | United States |
Source: Taxing Wages
Published: April 2019
Source: Country delegates to Working Party No.2 (Tax Policy and Tax Statistics)
of the OECD Committee on Fiscal Affairs
Each country provides detailed information on the data presented within the corporate income tax tables. This information can be found within the explanatory annex linked to below.
The Corporate Tax Statistics database is intended to assist in the study of corporate tax policy and expand the quality and range of data available for the analysis of base erosion and profit shifting (BEPS).
Published: OECD member countries April 2018, inclusive framework data January 2019
Source: OECD Tax Database and OECD inclusive framework country questionnaires
Published: January 2019
Source: OECD Taxation Working Paper No. 38 (Hanappi, 2018).
Source: Forum on Harmful Tax Practices.
Further information on statutory corporate income taxes for certain jurisdictions:
Further methodological information on corporate effective tax rates:
Published: 2008
Source: Country representatives on the OECD Working Party 2: Tax Policy and
Tax Statistics of the Committee on Fiscal Affairs
Related publication: Taxation and Economic Growth
Data for the years from 1981 to 1999 were collected as part of a special project. These data have not been verified since, but are made available to people who would wish to use them, and are aware of their possible limitations.
The data on consumption taxes comes predominantly from the publication Consumption Tax Trends. It presents information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments and the efficiency of this tax. It also describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.
Published: Updated 2019
Source: Consumption Tax Trends 2018: VAT/GST and Excise Rates,
Trends and Policy Issues
Reporting both the applicable standard rate and any reduced rates. Specific countries notes.
Thresholds under which there is relief from VAT/GST registration and collection, as well as information on minimum registration periods etc.
Source: Consumption Tax Trends 2018: VAT/GST and Excise Rates,
Trends and Policy Issues
Australia | Austria | Belgium | Canada | Chile | Czech Republic | Denmark | Estonia | Finland | France | Germany | Greece | Hungary | Iceland | Ireland | Israel | Italy | Japan | Korea | Latvia| Luxembourg | Mexico | Netherlands | New Zealand | Norway | Poland | Portugal | Slovak Republic | Slovenia | Spain | Sweden | Switzerland | Turkey | United Kingdom | United States |
Source: Consumption Tax Trends - VAT/GST and excise rates,
trends and policy issues
The tax and the environment unit provides detailed data on taxes and tradable permit systems that apply to domestic energy use. Average tax rates and permit prices are available for 42 OECD and G20 economies. Data on taxes is from Taxing Energy Use, whereas Effective Carbon Rates is the source of the information on emissions trading systems.
| Argentina | Australia | Austria | Belgium | Brazil | Canada | Chile | China | Czech Republic | Denmark | Estonia | Finland | France | Germany | Greece | Hungary | Iceland | India | Indonesia | Ireland | Israel | Italy | Japan |
| Korea | Latvia | Luxembourg | Mexico | Netherlands | New Zealand | Norway | Poland | Portugal | Russian Federation | Slovak Republic | Slovenia | South Africa | Spain | Sweden | Switzerland | Turkey | United Kingdom |
| United States |
Source: Effective Carbon Rates - Pricing CO2 through Taxes and
Emissions Trading Systems
Related content: Country notes from the 2016 publication
| Argentina | Australia | Austria | Belgium | Brazil |Canada | Chile | China | Czech Republic | Denmark | Estonia | Finland | France | Germany | Greece | Hungary | Iceland | India | Indonesia | Ireland | |Israel | Italy | Japan | Korea | | Latvia | Luxembourg | Mexico | Netherlands | New Zealand | Norway | Poland | Portugal | Russia | Slovak Republic | Slovenia | South Africa | Spain | Sweden | Switzerland | | Turkey | United Kingdom | United States |
Source: Taxing Energy Use
Related content: Effective Carbon Rates: Pricing CO2 through Taxes and Emissions Trading Systems (2016)
The OECD fiscal decentralisation database provides comparative information on the following indicators analysed by level of government sector, (Federal or Central, including Social Security, State/Regional and Local) for OECD member countries between 1965 and 2016. Data contained in these tables have been obtained from the OECD National Accounts database, the OECD Revenue Statistics database and from individual countries through questionnaires.
The OECD fiscal decentralisation database provides comparative information on the following indicators analysed by level of government sector, (Federal or Central, including Social Security, State/Regional and Local) for OECD member countries between 1965 and 2016. Indicators including: Tax autonomy of state and local government, Classification of intergovernmental grants, Revenue and Spending shares of state and local governmen, Consolidated revenue, Tax revenue and Intergovernmental transfer expenditure.
Australia | Austria | Belgium | Canada | Chile | Czech Republic | Denmark | Estonia | Finland | France | Germany | Greece | Hungary | Iceland | Ireland | Israel | Italy | Japan | Korea | Latvia | Luxembourg | Mexico | Netherlands | New Zealand | Norway | Poland | Portugal | Slovak Republic | Slovenia | Spain | Sweden | Switzerland | Turkey | United Kingdom | United States |
Source: Taxing Wages
Australia | Austria | Belgium | Canada | Chile | Czech Republic | Denmark | Estonia | Finland | France | Germany | Greece | Hungary | Iceland | Ireland | Israel | Italy | Japan | Korea | Latvia | Lithuania | Luxembourg | Mexico | Netherlands | New Zealand | Norway | Poland | Portugal | Slovak Republic | Slovenia | Spain | Sweden | Switzerland | Turkey | United Kingdom | United States |
Source: Revenue Statistics
Botswana | Burkina Faso | Cabo Verde | Cameroon | The Republic of the Congo | Côte d'Ivoire | The Democratic Republic of the Congo | Egypt | Eswatini | Ghana | Kenya | Mali | Mauritius | Morocco | Niger | Rwanda | Senegal | South Africa | Togo | Tunisia | Uganda
En français
Botswana | Burkina Faso | Cabo Verde | Cameroun | Congo | Côte d'Ivoire | République démocratique du Congo | Égypte | Eswatini | Ghana | Kenya | Mali | Maurice | Maroc | Niger | Rwanda | Sénégal | Afrique du Sud | Togo | Tunisie | Ouganda
Source: Revenue Statistics in Africa
Australia | Cook Islands | Fiji | Indonesia | Japan | Kazakhstan | Korea | Malaysia | New Zealand | Papua New Guinea | Philippines | Samoa | Singapore | Solomon Islands | Thailand | Tokelau | Vanuatu
Source: Revenue Statistics in Asian and Pacific Economies
Australia | Austria | Belgium | Canada | Chile | Czech Republic | Denmark | Estonia | Finland | France | Germany | Greece | Hungary | Iceland | Ireland | Israel | Italy | Japan | Korea | Latvia| Lithuania | Luxembourg | Mexico | Netherlands | New Zealand | Norway | Poland | Portugal | Slovak Republic | Slovenia | Spain | Sweden | Switzerland | Turkey | United Kingdom | United States |
Source: Consumption Tax Trends - VAT/GST and excise rates,
trends and policy issues
| Argentina | Australia | Austria | Belgium | Brazil | Canada | Chile | China | Czech Republic | Denmark | Estonia | Finland | France | Germany | Greece | Hungary | Iceland | India | Indonesia | Ireland | Israel | Italy | Japan |
| Korea | Latvia | Luxembourg | Mexico | Netherlands | New Zealand | Norway | Poland | Portugal | Russian Federation | Slovak Republic | Slovenia | South Africa | Spain | Sweden | Switzerland | Turkey | United Kingdom |
| United States |
Source: Effective Carbon Rates - Pricing CO2 through Taxes and
Emissions Trading Systems
Related content: Country notes from the 2016 publication
| Argentina | Australia | Austria | Belgium | Brazil |Canada | Chile | China | Czech Republic | Denmark | Estonia | Finland | France | Germany | Greece | Hungary | Iceland | India | Indonesia | Ireland | |Israel | Italy | Japan | Korea | | Latvia | Luxembourg | Mexico | Netherlands | New Zealand | Norway | Poland | Portugal | Russia | Slovak Republic | Slovenia | South Africa | Spain | Sweden | Switzerland | | Turkey | United Kingdom | United States |
Source: Taxing Energy Use
Related content: Effective Carbon Rates: Pricing CO2 through Taxes and Emissions Trading Systems (2016)
Australia | Austria | Belgium | Canada | Chile | Czech Republic | Denmark | Estonia | Finland | Greece | Hungary | Iceland | Ireland | Israel | Italy | Luxembourg | Mexico | Netherlands | New Zealand | Norway | Poland | Portugal | Slovak Republic | Slovenia | Spain | Sweden | Switzerland | Turkey | United Kingdom |
Source: Taxation and skills