Top tax rates on dividends for individuals in developed countries

The U.S. would have one of the highest top dividend tax rates among OECD countries if President Biden's proposal were enacted. The 48.6% rate includes a 3.8% net investment income tax and states' average top rate. It would apply to those with more than $1 million of income.

Note: Data as of April 2021. Tax rates represent the top marginal rate individuals paid on dividends. Include credits and surtaxes. U.S. rate includes state deductions for federal income taxes.
*Japan rate for 2020. Current-year rate not available in the OECD dataset. Source: Tax Foundation, OECD
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