---
title: "Effective corporate tax rate (OECD EATR/EMTR) beside the statutory rate, per country or ranked"
method: GET
path: "/api/effective-tax.json"
---

# Effective corporate tax rate (OECD EATR/EMTR) beside the statutory rate, per country or ranked

`GET /api/effective-tax.json`

## Request

- Base URL: `https://geo-parity.com`
- URL: `https://geo-parity.com/api/effective-tax.json`
- Auth: one of:
  - none
  - HTTP bearer
  - API key in query parameter `key`

OECD's forward-looking effective average and marginal corporate tax rates and cost of capital beside the statutory combined rate, with the gap. `country` for one, `countries` to compare, neither ranks by `metric`. Countries outside the model keep their statutory rate and a caveat. For information only; every response says so first.

## Query parameters

- `country` string
- `countries` string
- `metric` 'eatr' | 'emtr' | 'costOfCapital' | 'gap'
- `sort` 'lowest' | 'highest'
- `limit` number

## Response `200`

One country, comparison rows, or ranked rows; attribution names the OECD ETR model and the CIT dataset

## Other responses

- `400`: A bad metric (INVALID_METRIC) or fewer than two countries (TOO_FEW)
- `422`: A country outside the spine (UNKNOWN_COUNTRY)

---

[API](https://skmtc.dev/geo-parity/apis/geo-parity-api.md) · [All operations](https://skmtc.dev/geo-parity/apis/geo-parity-api/llms.txt) · [OpenAPI document](https://skmtc.dev/geo-parity/apis/geo-parity-api/revisions/8ddff47a0806?raw)