The OECD tax database provides comparative information on a range of tax statistics - tax revenues, personal income taxes, non-tax compulsory payments, corporate and capital income taxes and taxes on consumption - that are levied in the 35 OECD member countries.
The information contained in these tables are based on figures and text provided by country Delegates to Working Party No 2 (Tax Policy Analysis and Tax Statistics), Working Party No 9 (Consumption Taxes), and the Forum on Tax Administration of the OECD Committee on Fiscal Affairs.
Each country provides detailed information on the data presented within the personal income tax rates, social security contributions, and corporate and capital income tax tables. This information can be found within the explanatory annex documents below.
A. The Global Revenue Statistics Database
The Global Revenue Statistics Database
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:
B. Personal Taxes
1. Personal income tax rates
For all but three OECD member countries the tax year corresponds to the calendar year, and the tax database shows rates in effect as of 1 January (e.g. the 2016 data show rates in effect as of the 1 January 2016). The rates shown for Australia come into effect from 1 July, New Zealand 1 April, and The United Kingdom 6 April.
Tables I.1 to I.3 and I.7 show (statutory) personal income tax rates and thresholds in OECD countries during the period 2000-2017.
There are also some additional data series covering years from 1981 to 1999 for tables I.1, I.2 and I.3, which were collected as part of a special project. These data have not been verified in recent years, but are made available to people who would wish to use them, and are aware of their possible limitations.
An analysis of Statutory Central and Sub-Central Personal Income Tax Rates and Thresholds can be found in the OECD Taxing Wages 2011 edition's special feature:
2. Social security contributions
An analysis of Statutory Employee Social Security Contribution Thresholds can be found in the OECD Taxing Wages 2011 edition's Special feature:
3. The tax burden on wage income
More tables and charts, as well as commentary on Personal Income Taxes (1); Social Security Contributions, Employee and Employer (2); and Tax Burden on wage income (3) can be found within the Taxing Wages 2018 webpage.
There are also individual downloadable country documents, containing charts and comparative information on a range of key indicators.
Non-tax compulsory payments (4) began as a special feature within the 2009 Taxing Wages publication, and the tables below are updated on a yearly basis.
3b. Other measures of tax burden on wage income
Tables I.4 to I.6 show the tax burden on wage income for the period 2000-2016 for a single individual without children, at various wage levels. They report central, sub-central and combined personal income tax rates at various wage levels for single individuals. They also report 'all-in' marginal and average personal tax rates, which include income tax and employee social security contributions, as well as total marginal and average personal 'tax wedges' which in addition include employer social security contributions.
These tables draw on the framework used in the OECD Taxing Wages 2017 publication, and users are referred to that publication for background information.
4. 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. These mainly arise either where the payments are made to organizations outside the government sector or because they are not unrequited in the sense the benefits provided are directly related to the level of the payments. In the same way, employees often have to pay additional contributions that are not classified as taxes.
However these “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. 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. The list of indicators which are analogous to the corresponding tax indicators published in the OECD Taxing Wages publication is as follows:
C. Corporate and capital income taxes and Effective tax rates
1. OECD corporate and capital income taxes
For all but three OECD member countries the tax year corresponds to the calendar year, and the tax database shows rates in effect as of 1 January (e.g. the 2018 data show rates in effect as of the 1 January 2018). The rates shown for Australia come into effect from 1 July, New Zealand and The United Kingdom 1 April.
Tables II.1 to II.4 show the corporate tax rates and the top tax burden on dividend income for the period 2000-2018.
There are also some additional data series covering years from 1981 to 1999 for tables II.1, II.2, II.3 and II.4, which were collected as part of a special project. These data have not been verified in recent years, but are made available to people who would wish to use them, and are aware of their possible limitations.
2. Inclusive Framework corporate tax statistics and effective tax rates
|STATUTORY CORPORATE INCOME TAX RATES
The data on statutory corporate tax rates for OECD jurisdictions are sourced from the OECD Tax Database.
Read the full Corporate Tax Statistics report.EFFECTIVE TAX RATES
The methodology for calculating the ETRs is described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018), building on the theoretical model developed by Devereux and Griffith (1999, 2003). Further methodological information is available in the corporate effective tax rates explanatory annex.INTELLECTUAL PROPERTY REGIMES
The data on IP regimes are compiled from information collected by the Forum on Harmful Tax Practices for its peer reviews of preferential regimes.
D. Taxes on consumption
The Consumption Tax Trends 2018 publication illustrates the evolution of consumption taxes as instruments for raising tax revenue. It identifies and documents the large number of differences that exist in respect of the consumption tax base, rates and implementation rules while highlighting the features underlying their development. It looks, in particular, at developments in the Value Added Tax/Goods and Services Tax (VAT/GST) area. It notably presents an updated estimate of the VAT Revenue Ratio (VRR) for OECD countries, providing an indicator of the loss of VAT revenue as a consequence of exemptions and reduced rates, fraud, evasion and tax planning. It also notes the emergence of the OECD International VAT/GST Guidelines as the international standard for the application of VAT to cross-border trade in services and intangibles.
Value Added Taxes/General Sales Tax (VAT/GST)
Selected Excise Duties
This report is the seventh edition of the OECD's Tax Administration Comparative Information Series. It provides internationally comparative data on important aspects of tax systems and their administration in 55 advanced and emerging economies.
The format and approach for the 2017 edition of the publication has been revised. The commentary is now more succinct, focusing on significant tax administration issues and trends. It provides increased analysis, backed by more than 170 data tables and complemented by more than one-hundred examples of innovation and practice in tax administrations. It also features eight articles authored by officials working in participating tax administrations that provide an “inside view” on a range of topical issues tax administrations are managing.
The report has three parts. The first contains seven chapters that examine and comment on tax administration performance and trends up to the end of the 2015 fiscal year.
To assist researchers, a range of tables can be accessed directly on the Tax Administration Database homepage.