Statutory Corporate Income Tax Rates - CTS_ETR

Data - OECD

Author

François Geerolf


Data Structure

id description
COU Country
SCE Scenario
INDIC Indicator
YEA Year
OBS_VALUE Observation Value
TIME_FORMAT Time Format
OBS_STATUS Observation Status

SCE - Nobs

SCE nobs label
LOW 6612 Low interest and inflation rates
CS 6259 Country-specific interest and inflation rates

CORP_TAX - Nobs

INDIC nobs label
CAPITAL_ALLOWANCES_BUI 758 Capital Allowances: Buildings
CAPITAL_ALLOWANCES_INT 758 Capital Allowances: Acquired Intangibles
CAPITAL_ALLOWANCES_TAN 758 NA
COMPOSITE_EATR 758 Composite Effective Average Tax Rate
COMPOSITE_EMTR 758 Composite Effective Marginal Tax Rate
COST_CAPITAL_BUI 758 Cost of Capital: Buildings
COST_CAPITAL_INT 758 Cost of Capital: Acquired Intangibles
COST_CAPITAL_INV 758 Cost of Capital: Inventories
COST_CAPITAL_TAN 758 NA
EATR_BUI 758 Effective Average Tax Rate: Buildings
EATR_INT 758 Effective Average Tax Rate: Acquired Intangibles
EATR_INV 758 Effective Average Tax Rate: Inventories
EATR_TAN 758 NA
EMTR_INV 755 Effective Marginal Tax Rate: Inventories
EMTR_TAN 755 NA
EMTR_BUI 754 Effective Marginal Tax Rate: Buildings
EMTR_INT 753 Effective Marginal Tax Rate: Acquired Intangibles

Corporate Tax in Germany

date INDIC Indic obsValue
2017-01-01 COMPOSITE_EATR Composite Effective Average Tax Rate 0.28315
2018-01-01 COMPOSITE_EATR Composite Effective Average Tax Rate 0.28323
2019-01-01 COMPOSITE_EATR Composite Effective Average Tax Rate 0.28323
2020-01-01 COMPOSITE_EATR Composite Effective Average Tax Rate 0.28033
2021-01-01 COMPOSITE_EATR Composite Effective Average Tax Rate 0.26620
2017-01-01 COMPOSITE_EMTR Composite Effective Marginal Tax Rate 0.16877
2018-01-01 COMPOSITE_EMTR Composite Effective Marginal Tax Rate 0.16880
2019-01-01 COMPOSITE_EMTR Composite Effective Marginal Tax Rate 0.16880
2020-01-01 COMPOSITE_EMTR Composite Effective Marginal Tax Rate 0.14954
2021-01-01 COMPOSITE_EMTR Composite Effective Marginal Tax Rate 0.02102
2017-01-01 EATR_BUI Effective Average Tax Rate: Buildings 0.27599
2018-01-01 EATR_BUI Effective Average Tax Rate: Buildings 0.27606
2019-01-01 EATR_BUI Effective Average Tax Rate: Buildings 0.27606
2020-01-01 EATR_BUI Effective Average Tax Rate: Buildings 0.27606
2021-01-01 EATR_BUI Effective Average Tax Rate: Buildings 0.27644
2017-01-01 EATR_INV Effective Average Tax Rate: Inventories 0.27802
2018-01-01 EATR_INV Effective Average Tax Rate: Inventories 0.27809
2019-01-01 EATR_INV Effective Average Tax Rate: Inventories 0.27809
2020-01-01 EATR_INV Effective Average Tax Rate: Inventories 0.27809
2021-01-01 EATR_INV Effective Average Tax Rate: Inventories 0.27847
2017-01-01 EATR_INT Effective Average Tax Rate: Acquired Intangibles 0.28208
2018-01-01 EATR_INT Effective Average Tax Rate: Acquired Intangibles 0.28215
2019-01-01 EATR_INT Effective Average Tax Rate: Acquired Intangibles 0.28215
2020-01-01 EATR_INT Effective Average Tax Rate: Acquired Intangibles 0.28215
2021-01-01 EATR_INT Effective Average Tax Rate: Acquired Intangibles 0.23982
2017-01-01 EMTR_BUI Effective Marginal Tax Rate: Buildings 0.12135
2018-01-01 EMTR_BUI Effective Marginal Tax Rate: Buildings 0.12138
2019-01-01 EMTR_BUI Effective Marginal Tax Rate: Buildings 0.12138
2020-01-01 EMTR_BUI Effective Marginal Tax Rate: Buildings 0.12138
2021-01-01 EMTR_BUI Effective Marginal Tax Rate: Buildings 0.12148
2017-01-01 EMTR_INV Effective Marginal Tax Rate: Inventories 0.13697
2018-01-01 EMTR_INV Effective Marginal Tax Rate: Inventories 0.13700
2019-01-01 EMTR_INV Effective Marginal Tax Rate: Inventories 0.13700
2020-01-01 EMTR_INV Effective Marginal Tax Rate: Inventories 0.13700
2021-01-01 EMTR_INV Effective Marginal Tax Rate: Inventories 0.13713
2017-01-01 EMTR_INT Effective Marginal Tax Rate: Acquired Intangibles 0.16648
2018-01-01 EMTR_INT Effective Marginal Tax Rate: Acquired Intangibles 0.16651
2019-01-01 EMTR_INT Effective Marginal Tax Rate: Acquired Intangibles 0.16651
2020-01-01 EMTR_INT Effective Marginal Tax Rate: Acquired Intangibles 0.16651
2021-01-01 EMTR_INT Effective Marginal Tax Rate: Acquired Intangibles -0.23157
2017-01-01 COST_CAPITAL_BUI Cost of Capital: Buildings 0.03626
2018-01-01 COST_CAPITAL_BUI Cost of Capital: Buildings 0.03626
2019-01-01 COST_CAPITAL_BUI Cost of Capital: Buildings 0.03626
2020-01-01 COST_CAPITAL_BUI Cost of Capital: Buildings 0.03626
2021-01-01 COST_CAPITAL_BUI Cost of Capital: Buildings 0.03627
2017-01-01 COST_CAPITAL_INV Cost of Capital: Inventories 0.03684
2018-01-01 COST_CAPITAL_INV Cost of Capital: Inventories 0.03684
2019-01-01 COST_CAPITAL_INV Cost of Capital: Inventories 0.03684
2020-01-01 COST_CAPITAL_INV Cost of Capital: Inventories 0.03684
2021-01-01 COST_CAPITAL_INV Cost of Capital: Inventories 0.03685
2017-01-01 COST_CAPITAL_INT Cost of Capital: Acquired Intangibles 0.03799
2018-01-01 COST_CAPITAL_INT Cost of Capital: Acquired Intangibles 0.03800
2019-01-01 COST_CAPITAL_INT Cost of Capital: Acquired Intangibles 0.03800
2020-01-01 COST_CAPITAL_INT Cost of Capital: Acquired Intangibles 0.03800
2021-01-01 COST_CAPITAL_INT Cost of Capital: Acquired Intangibles 0.02582
2017-01-01 CAPITAL_ALLOWANCES_BUI Capital Allowances: Buildings 0.54492
2018-01-01 CAPITAL_ALLOWANCES_BUI Capital Allowances: Buildings 0.54492
2019-01-01 CAPITAL_ALLOWANCES_BUI Capital Allowances: Buildings 0.54492
2020-01-01 CAPITAL_ALLOWANCES_BUI Capital Allowances: Buildings 0.54492
2021-01-01 CAPITAL_ALLOWANCES_BUI Capital Allowances: Buildings 0.54492
2017-01-01 CAPITAL_ALLOWANCES_INT Capital Allowances: Acquired Intangibles 0.92450
2018-01-01 CAPITAL_ALLOWANCES_INT Capital Allowances: Acquired Intangibles 0.92450
2019-01-01 CAPITAL_ALLOWANCES_INT Capital Allowances: Acquired Intangibles 0.92450
2020-01-01 CAPITAL_ALLOWANCES_INT Capital Allowances: Acquired Intangibles 0.92450
2021-01-01 CAPITAL_ALLOWANCES_INT Capital Allowances: Acquired Intangibles 1.00000
2017-01-01 EATR_TAN NA 0.29652
2018-01-01 EATR_TAN NA 0.29660
2019-01-01 EATR_TAN NA 0.29660
2020-01-01 EATR_TAN NA 0.28502
2021-01-01 EATR_TAN NA 0.27005
2017-01-01 EMTR_TAN NA 0.25027
2018-01-01 EMTR_TAN NA 0.25033
2019-01-01 EMTR_TAN NA 0.25033
2020-01-01 EMTR_TAN NA 0.17327
2021-01-01 EMTR_TAN NA 0.05703
2017-01-01 COST_CAPITAL_TAN NA 0.04211
2018-01-01 COST_CAPITAL_TAN NA 0.04212
2019-01-01 COST_CAPITAL_TAN NA 0.04212
2020-01-01 COST_CAPITAL_TAN NA 0.03881
2021-01-01 COST_CAPITAL_TAN NA 0.03445
2017-01-01 CAPITAL_ALLOWANCES_TAN NA 0.77196
2018-01-01 CAPITAL_ALLOWANCES_TAN NA 0.77196
2019-01-01 CAPITAL_ALLOWANCES_TAN NA 0.77196
2020-01-01 CAPITAL_ALLOWANCES_TAN NA 0.82101
2021-01-01 CAPITAL_ALLOWANCES_TAN NA 0.84876