{"id": 104223, "name": "Combined corporate income tax rate (CTSD, OECD (2019))", "unit": "", "description": "The combined corporate income tax rate shows the basic combined central and sub-central (statutory) corporate income tax rate given by the central government rate (less deductions for sub-national taxes) plus the sub-central rate.", "createdAt": "2019-05-04T13:43:24.000Z", "updatedAt": "2023-06-15T05:05:42.000Z", "coverage": "", "timespan": "", "datasetId": 4099, "columnOrder": 0, "dataPath": "https://api.ourworldindata.org/v1/indicators/104223.data.json", "metadataPath": "https://api.ourworldindata.org/v1/indicators/104223.metadata.json", "datasetName": "Corporate income tax (CIT) - Corporate Tax Statistics Database (CTSD) - OECD (2019)", "type": "float", "nonRedistributable": false, "display": {"unit": "%", "shortUnit": "%", "includeInTable": true, "numDecimalPlaces": 1}, "source": {"id": 16929, "name": "Corporate Tax Statistics Database (CTSD) - OECD (2019)", "dataPublishedBy": "OECD", "dataPublisherSource": "Tax rates of non-OECD jurisdictions were provided by country representatives of members of the Inclusive Framework on BEPS, and tax rates of OECD jurisdictions are from <a href=\"https://stats.oecd.org/Index.aspx?DataSetCode=TABLE_II1\">Table II.1</a> Statutory Corporate Income Tax Rates of the OECD Tax Database.", "link": "https://stats.oecd.org/Index.aspx?DataSetCode=CTS_CIT", "retrievedDate": "04/05/2019", "additionalInfo": "Data is taken from the OECD's Corporate Tax Statistics Database (CTSD). The database compiles data relating to four main categories: i) corporate tax revenues; ii) corporate effective tax rates; iii) statutory corporate income tax rates; and iv) tax incentives related to innovation. \n\nFurther information on the CTSD is available on the <a href=\"http://www.oecd.org/tax/tax-policy/corporate-tax-statistics-database.htm\">OECD's website</a>."}, "dimensions": {"years": {"values": [{"id": 2000}, {"id": 2001}, {"id": 2002}, {"id": 2003}, {"id": 2004}, {"id": 2005}, {"id": 2006}, {"id": 2007}, {"id": 2008}, {"id": 2009}, {"id": 2010}, {"id": 2011}, {"id": 2012}, {"id": 2013}, {"id": 2014}, {"id": 2015}, {"id": 2016}, {"id": 2017}, {"id": 2018}]}, "entities": {"values": [{"id": 1, "name": "United Kingdom", "code": "GBR"}, {"id": 2, "name": "Ireland", "code": "IRL"}, {"id": 3, "name": "France", "code": "FRA"}, {"id": 4, "name": "Belgium", "code": "BEL"}, {"id": 5, "name": "Netherlands", "code": "NLD"}, {"id": 6, "name": "Germany", "code": "DEU"}, {"id": 7, "name": "Switzerland", "code": "CHE"}, {"id": 8, "name": "Italy", "code": "ITA"}, {"id": 9, "name": "Spain", "code": "ESP"}, {"id": 10, "name": "Sweden", "code": "SWE"}, {"id": 11, "name": "Poland", "code": "POL"}, {"id": 12, "name": "Russia", "code": "RUS"}, {"id": 13, "name": "United States", "code": "USA"}, {"id": 14, "name": "Japan", "code": "JPN"}, {"id": 18, "name": "Andorra", "code": "AND"}, {"id": 19, "name": "Angola", "code": "AGO"}, {"id": 21, "name": "Argentina", "code": "ARG"}, {"id": 23, "name": "Australia", "code": "AUS"}, {"id": 24, "name": "Austria", "code": "AUT"}, {"id": 26, "name": "Bahamas", "code": "BHS"}, {"id": 27, "name": "Bahrain", "code": "BHR"}, {"id": 29, "name": "Barbados", "code": "BRB"}, {"id": 36, "name": "Botswana", "code": "BWA"}, {"id": 37, "name": "Brazil", "code": "BRA"}, {"id": 38, "name": "Brunei", "code": "BRN"}, {"id": 39, "name": "Bulgaria", "code": "BGR"}, {"id": 40, "name": "Burkina Faso", "code": "BFA"}, {"id": 44, "name": "Canada", "code": "CAN"}, {"id": 63, "name": "Uruguay", "code": "URY"}, {"id": 65, "name": "Egypt", "code": "EGY"}, {"id": 70, "name": "Turkey", "code": "TUR"}, {"id": 72, "name": "United Arab Emirates", "code": "ARE"}, {"id": 75, "name": "Thailand", "code": "THA"}, {"id": 81, "name": "South Africa", "code": "ZAF"}, {"id": 83, "name": "Slovenia", "code": "SVN"}, {"id": 84, "name": "Vietnam", "code": "VNM"}, {"id": 85, "name": "Slovakia", "code": "SVK"}, {"id": 86, "name": "Singapore", "code": "SGP"}, {"id": 88, "name": "Serbia", "code": "SRB"}, {"id": 89, "name": "Senegal", "code": "SEN"}, {"id": 90, "name": "Saudi Arabia", "code": "SAU"}, {"id": 92, "name": "Romania", "code": "ROU"}, {"id": 95, "name": "Portugal", "code": "PRT"}, {"id": 97, "name": "Peru", "code": "PER"}, {"id": 98, "name": "Paraguay", "code": "PRY"}, {"id": 100, "name": "Panama", "code": "PAN"}, {"id": 102, "name": "Norway", "code": "NOR"}, {"id": 103, "name": "Nigeria", "code": "NGA"}, {"id": 106, "name": "New Zealand", "code": "NZL"}, {"id": 113, "name": "Mexico", "code": "MEX"}, {"id": 116, "name": "Malaysia", "code": "MYS"}, {"id": 119, "name": "Lithuania", "code": "LTU"}, {"id": 121, "name": "Liberia", "code": "LBR"}, {"id": 122, "name": "Latvia", "code": "LVA"}, {"id": 129, "name": "Kenya", "code": "KEN"}, {"id": 132, "name": "Jamaica", "code": "JAM"}, {"id": 133, "name": "Israel", "code": "ISR"}, {"id": 136, "name": "Indonesia", "code": "IDN"}, {"id": 137, "name": "India", "code": "IND"}, {"id": 138, "name": "Hungary", "code": "HUN"}, {"id": 143, "name": "Cote d'Ivoire", "code": "CIV"}, {"id": 144, "name": "Hong Kong", "code": "HKG"}, {"id": 149, "name": "Greece", "code": "GRC"}, {"id": 153, "name": "Gabon", "code": "GAB"}, {"id": 155, "name": "Finland", "code": "FIN"}, {"id": 156, "name": "Estonia", "code": "EST"}, {"id": 161, "name": "Denmark", "code": "DNK"}, {"id": 162, "name": "Czechia", "code": "CZE"}, {"id": 165, "name": "Croatia", "code": "HRV"}, {"id": 167, "name": "Democratic Republic of Congo", "code": "COD"}, {"id": 171, "name": "China", "code": "CHN"}, {"id": 172, "name": "Chile", "code": "CHL"}, {"id": 194, "name": "Bermuda", "code": "BMU"}, {"id": 196, "name": "British Virgin Islands", "code": "VGB"}, {"id": 197, "name": "Cayman Islands", "code": "CYM"}, {"id": 207, "name": "Iceland", "code": "ISL"}, {"id": 209, "name": "Liechtenstein", "code": "LIE"}, {"id": 210, "name": "Luxembourg", "code": "LUX"}, {"id": 211, "name": "Maldives", "code": "MDV"}, {"id": 212, "name": "Malta", "code": "MLT"}, {"id": 213, "name": "Mauritius", "code": "MUS"}, {"id": 214, "name": "Monaco", "code": "MCO"}, {"id": 216, "name": "Montserrat", "code": "MSR"}, {"id": 217, "name": "Oman", "code": "OMN"}, {"id": 228, "name": "Anguilla", "code": "AIA"}, {"id": 230, "name": "Saint Vincent and the Grenadines", "code": "VCT"}, {"id": 233, "name": "Seychelles", "code": "SYC"}, {"id": 236, "name": "Turks and Caicos Islands", "code": "TCA"}, {"id": 262, "name": "Macao", "code": "MAC"}, {"id": 265, "name": "Isle of Man", "code": "IMN"}, {"id": 279, "name": "Curacao", "code": "CUW"}, {"id": 282, "name": "Guernsey", "code": "GGY"}, {"id": 283, "name": "Jersey", "code": "JEY"}, {"id": 31416, "name": "Korea", "code": null}]}}}