OECD Tax Database

Taxes on labour
Comparative information for the OECD member countries covering personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by in-work families.

Corporate and capital income taxes
Comparative information for OECD member countries on central and sub-central government corporate income tax rates; statutory and targeted tax rates; and overall statutory corporate income tax rates on dividend income.

Inclusive framework corporate tax statistics
Corporate tax systems are important in terms of the revenue that they raise and the incentives for investment and innovation that they create. The Corporate Tax Statistics database brings together a range of valuable information to support the analysis of corporate taxation.

Environmental taxes
The OECD's work on tax and the environment investigates to what extent countries harness the power of taxes and tradable permit systems for environmental and climate policy.

Consumption tax trends
Consumption Tax Trends provides 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.

Revenue Statistics Global Database
The new Revenue Statistics Global Database is a major step forward in providing comparable and reliable tax revenue data for a large number of countries from all regions of the world. It provides detailed comparable tax revenue data for 85 countries from 1990 onwards.

Environmental taxes
The OECD's work on tax and the environment investigates to what extent countries harness the power of taxes and tradable permit systems for environmental and climate policy.

The OECD Tax Database

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.

Brochure

Read the brochure

Global Revenue Statistics

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:

A technical paper on the construction of the database: its coverage, sources, strengths and limitations.
A high level overview of the features of the Global Revenue Statistics Database with key findings on the tax-to-GDP ratios and tax structures.
A more in-depth analysis of the data reporting on Domestic revenue mobilisation: A new database on tax levels and structures in 80 countries (Taxation Working Paper)

Revenue Statistics OECD country summaries

Source: Revenue Statistics

Revenue Statistics Africa country summaries

En français

Source: Revenue Statistics in Africa

Global Revenue Statistics latest visualisation

Taxes on labour income

Taxes on labour (year 2000 onward)

Statutory personal income tax rates and thresholds

Other measures of tax burden on wage income

Social security contributions

Published: April 2019

Source: Taxing Wages

Explanatory notes

Each country provides detailed information on the data presented within the personal income tax rates and social security contributions tables.

Non-tax compulsory payments (NTCP)

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.

Average net personal compulsory payment wedges (Table 1)
Average net personal compulsory payment rates (Table 2)
Marginal net personal compulsory payment wedges (Table 3)
Marginal net personal compulsory payment rates (Table 4)
Changes in total labour costs and net take-home pay (Tables 5 and 6)
Average tax wedges and compulsory payment wedges (Figure 1)
Marginal tax wedges and compulsory payment wedges (Figure 2)

Published: April 2019

Source: Non-tax compulsory payments

Table notes

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.

Historical statutory personal income tax rates and thresholds (1981-99)

Central government personal income tax rates and thresholds (1981-1999)
Sub-central personal income tax rates - non-progressive systems (1981-1999)
Sub-central personal income tax rates - progressive system (1981-1999)

Published: 2008

Source: Taxing wages (discontinued historical models)

Related publication: Taxation and Economic Growth

Table notes

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.

Taxing Wages country summaries

Source: Taxing Wages

Taxing Wages latest visualisation

Corporate and capital income taxes

OECD member countries: Corporate and capital income taxes (2000-19)

Published: April 2019

Source: Country delegates to Working Party No.2 (Tax Policy and Tax Statistics) 
of the OECD Committee on Fiscal Affairs

Explanatory notes

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.

Corporate and capital income tax

Inclusive framework: Corporate tax statistics and effective tax rates

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).

Statutory corporate tax rates

Published: OECD member countries April 2018, inclusive framework data January 2019

Source: OECD Tax Database and OECD inclusive framework country questionnaires

Corporate effective tax rates

Published: January 2019

Source: OECD Taxation Working Paper No. 38 (Hanappi, 2018).

Intellectual property regimes

Source: Forum on Harmful Tax Practices.

Explanatory notes

Further information on statutory corporate income taxes for certain jurisdictions:

Further methodological information on corporate effective tax rates:

Corporate effective tax rates

Historical statutory corporate and capital income taxes (1981-99)

Statutory corporate income tax rates (1981-1999)
Targeted statutory corporate income tax rates (1981-1999)
Sub-central corporate income tax rates (1981-1999)
Overall statutory tax rates on dividend income (1981-1999)

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

Table notes

Taxes on consumption

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.

Value Added Tax/Goods and Services Tax (VAT/GST) (1976-2019)

VAT/GST: standard and any reduced rates (2019)
VAT/GST: Registration/Collection Thresholds (2019)

Published: Updated 2019

Source: Consumption Tax Trends 2018: VAT/GST and Excise Rates,
 Trends and Policy Issues

Table notes

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.

Selected Excise Duties

Taxation of Beer - (2018).
Taxation of Wine - (2018).
Taxation of Alcoholic beverages - (2018).
Taxation of Tobacco - 2018).
Tax burden as a share of total price for cigarettes - (2017)
Taxation of premium unleaded gasoline per litre - (2017).
Taxation of automotive diesel per litre - (2017).
Taxation of light fuel oil for households per litre - (2017).

Source: Consumption Tax Trends 2018: VAT/GST and Excise Rates,
 Trends and Policy Issues

Consumption tax trends

Source: Consumption Tax Trends - VAT/GST and excise rates,
 trends and policy issues

Tax and the environment

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.

Effective carbon rates country summaries

Source: Effective Carbon Rates - Pricing CO2 through Taxes and 
Emissions Trading Systems

Related content: Country notes from the 2016 publication

Taxing Energy Use country summaries

Source: Taxing Energy Use

Related content: Effective Carbon Rates: Pricing CO₂ through Taxes and Emissions Trading Systems (2016)

Fiscal Decentralisation Database

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.

Fiscal decentralisation database

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.

Country summaries by publication

Taxing Wages

Source: Taxing Wages

Revenue Statistics OECD

Source: Revenue Statistics

Revenue Statistics Africa

En français

Source: Revenue Statistics in Africa

Consumption tax trends

Source: Consumption Tax Trends - VAT/GST and excise rates,
 trends and policy issues

Effective carbon rates

Source: Effective Carbon Rates - Pricing CO2 through Taxes and 
Emissions Trading Systems

Related content: Country notes from the 2016 publication

Taxing Energy Use

Source: Taxing Energy Use

Related content: Effective Carbon Rates: Pricing CO₂ through Taxes and Emissions Trading Systems (2016)

Taxation and skills

Source: Taxation and skills

OECD Tax Database

The OECD Tax Database

Brochure

Global Revenue Statistics

Revenue Statistics OECD country summaries

Revenue Statistics Africa country summaries

Global Revenue Statistics latest visualisation

Taxes on labour income

Taxes on labour (year 2000 onward)

Statutory personal income tax rates and thresholds

Other measures of tax burden on wage income

Social security contributions

Explanatory notes

Non-tax compulsory payments (NTCP)

Table notes

Historical statutory personal income tax rates and thresholds (1981-99)

Table notes

Taxing Wages country summaries

Taxing Wages latest visualisation

Corporate and capital income taxes

OECD member countries: Corporate and capital income taxes (2000-19)

Explanatory notes

Inclusive framework: Corporate tax statistics and effective tax rates

Explanatory notes

Historical statutory corporate and capital income taxes (1981-99)

Table notes

Taxes on consumption

Value Added Tax/Goods and Services Tax (VAT/GST) (1976-2019)

Table notes

Selected Excise Duties

Consumption tax trends

Tax and the environment

Effective carbon rates country summaries

Taxing Energy Use country summaries

Fiscal Decentralisation Database

Fiscal decentralisation database

Country summaries by publication

Taxing Wages

Revenue Statistics OECD

Revenue Statistics Africa

Consumption tax trends

Effective carbon rates

Taxing Energy Use

Taxation and skills

Publications