Every figure on this site comes from one of the three OECD publications below. Values are republished unmodified: we select, rank and format them, and we compute the change from one year to the next, but we never edit a published value.
- OECD Corporate Income Tax Rates database — Statutory standard corporate income tax rates: the central-government rate and the combined central plus sub-central rate, from 2000. Licence: OECD terms - free use with attribution.
- OECD Tax Database (top statutory PIT rates) — Top statutory personal income tax rates from 2000. Licence: OECD terms - free use with attribution.
- OECD Consumption Tax Trends 2024 — Standard VAT/GST rates as at 1 January, 2005 to 2024, from Annex Table 2.A.1 and Figure 2.2. Licence: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/).
How to read a missing value
Where the OECD source does not publish a series for an economy, the country page shows the series label, the words Not tracked, and the data note verbatim. Not tracked means exactly that: the source does not publish the series, so we do not publish it either. It is never estimated, borrowed from another country, or filled from a national source.
Attribution
Corporate and personal income tax data are used under OECD terms, with attribution to the OECD. VAT/GST data from Consumption Tax Trends 2024 are used under CC BY 4.0, with attribution to the OECD. The licence line printed under each series names the source and its terms.
Updates and corrections
Figures move when the sources move: corporate and personal income tax series update with the OECD tables, and VAT/GST values update when Consumption Tax Trends is reissued or a country changes its standard rate — Switzerland's move to 8.1% on 1 January 2024 is one change already reflected in the series. If a figure on this site disagrees with the publication it came from, the published value stands: write to contact@younivi.com and we will re-check the ingest and correct the page.