Last observation: A: 2023 (N = 57)
First observation: A: 2000 (N = 53)
Last data update: 02 aoû 2026, 09:15. Last compile: 18 aoû 2026, 03:30
TABLE_II2 - Targeted statutory corporate income tax rate - TABLE_II2
Data - OECD
self_contained: false
Info
Structure
Data Structure
| id | description |
|---|---|
| COU | Country |
| TAR_CORP_TAX | Targeted corporate income tax |
| YEA | Year |
| OBS_VALUE | Observation Value |
| TIME_FORMAT | Time Format |
| OBS_STATUS | Observation Status |
| UNIT | Unit |
| POWERCODE | Unit multiplier |
| REFERENCEPERIOD | Reference period |
TAR_CORP_TAX
| id | label |
|---|---|
| TAR_SMA_BIS_CIT_RATE | Small business corporate income tax rates |
| TAR_CENT_GOV_CIT_RATE | Central government targeted corporate income tax rate |
| TAR_CIT_RATE_EXCL_SURTAX | Targeted corporate income tax rate exclusive of surtax |
| TAR_CIT_RATE_LESS_SUB_NAT | Targeted corporate income tax rate less deductions for sub-national taxes |
| TAR_SUB_CENT_GOV_CIT_RATE | Targeted sub-central government corporate income tax rate |
| TAR_COMB_CIT_RATE | Combined targeted corporate income tax rate |
TIME_FORMAT
| id | label |
|---|---|
| P1Y | Annual |
| P1M | Monthly |
| P3M | Quarterly |
| P6M | Half-yearly |
| P1D | Daily |
OBS_STATUS
| id | label |
|---|---|
| B | Break |
| C | Non-publishable and confidential value |
| D | Difference in methodology |
| E | Estimated value |
| F | Forecast value |
| H | Missing value, holiday or weekend |
| I | Incomplete data |
| L | Missing value; data exist but were not collected |
| M | Missing value; data cannot exist |
| N | Non-publishable, but non-confidential value |
| P | Provisional value |
| R | Confidential statistical information due to identifiable |
| S | Strike |
| Z | Absolute zero observation |
| a | Business activity |
| b | Geographical location |
| c | Other |
| U | Low reliability |
| G | Experimental value |