{"entity":{"iso2":null,"iso3":null,"name":"Korea","slug":"korea"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate","source":"Organisation for Economic Co-operation and Development","source_url":"https://data-explorer.oecd.org/vis?df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_TAX_CIT@DF_CIT","title":"Corporate income tax (CIT) - statutory and targeted small business rates \u2014 Combined corporate income tax rate","unit":"Percentage of taxable income"},"observations":[{"date":"2000-01-01","value":30.8},{"date":"2001-01-01","value":30.8},{"date":"2002-01-01","value":29.7},{"date":"2003-01-01","value":29.7},{"date":"2004-01-01","value":29.7},{"date":"2005-01-01","value":27.5},{"date":"2006-01-01","value":27.5},{"date":"2007-01-01","value":27.5},{"date":"2008-01-01","value":27.5},{"date":"2009-01-01","value":24.2},{"date":"2010-01-01","value":24.2},{"date":"2011-01-01","value":24.2},{"date":"2012-01-01","value":24.2},{"date":"2013-01-01","value":24.2},{"date":"2014-01-01","value":24.2},{"date":"2015-01-01","value":24.2},{"date":"2016-01-01","value":24.2},{"date":"2017-01-01","value":24.2},{"date":"2018-01-01","value":27.5},{"date":"2019-01-01","value":27.5},{"date":"2020-01-01","value":27.5},{"date":"2021-01-01","value":27.5},{"date":"2022-01-01","value":27.5},{"date":"2023-01-01","value":26.4},{"date":"2024-01-01","value":26.4},{"date":"2025-01-01","value":26.4},{"date":"2026-01-01","value":27.5}],"summary":{"latest_period":"2026-01-01","latest_value":27.5,"max":30.8,"mean":26.7667,"min":24.2,"of":9,"rank":1,"trend":"falling"}}