OECD – TAX DATABASE – KEY TAX RATE INDICATORS. TAX RATES ON LABOUR, CORPORATE INCOME AND CONSUMPTION. September 2021. This summary presents comparative information on a range of statutory tax rates and tax rate indicators in OECD countries, encompassing personal income tax rates and social security contributions, corporate income tax rates and value-added taxes. These indicators provide a baseline of information on tax settings in 2020 and in early 2021. During this period, many countries have announced and implemented a range of short-term tax measures in response to COVID-19. For more information, please see the list of COVID-19 tax policy measures and the latest edition of Tax Policy Reforms.
