CIT rate on distributed profit - shows the combined (central and sub-central) marginal statutory corporate income tax rate on distributed profits, inclusive of surtax (if any). This rate would normally correspond with the basic combined corporate income tax rate shown in Table II.1.
PIT rate on (grossed-up) dividend - shows the combined (central and sub-central) top marginal statutory personal income tax rate inclusive of surtax (if any), imposed on dividend income (on grossed-up dividends where gross-up provisions apply), before taking account of imputation systems, tax credits and tax allowances.