What counts as verified?
Official OECD Corporate Tax Statistics 2026 interest limitation rules dataset. Third-party list posts can help discover candidates, but they do not qualify as the final source for a retained row.
Interest Limitation Rules by Country, 2026
Country-level interest limitation rules, group-ratio provisions, thresholds, carryforward treatment, and related OECD rule fields across 146 jurisdictions.
1895verified rowsJuly 29, 2026last checkedYearlyrefresh schedule
| # | Jurisdiction | ISO alpha-3 | OECD question | Rule code | Rule | Reported answer | Year | Official OECD source | Checked |
|---|---|---|---|---|---|---|---|---|---|
| 01 | Australia | AUS | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 02 | Australia | AUS | Are there targeted rules to address specific risks not addressed by the general rule? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 03 | Australia | AUS | Exclusions based on payment characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 04 | Australia | AUS | Exclusions based on payer characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 05 | Australia | AUS | Is there a group ratio rule or similar type of rule in place? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 06 | Austria | AUT | Exclusions based on recipient characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 07 | Austria | AUT | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 08 | Belgium | BEL | Is there a group ratio rule or similar type of rule in place? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 09 | Belgium | BEL | Is the rule is applicable to third party debt? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 10 | Belgium | BEL | Is the rule applicable to related party debt? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 11 | Canada | CAN | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 12 | Canada | CAN | Exclusions based on recipient characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 13 | Canada | CAN | Is the rule applicable to related party debt? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 14 | Chile | CHL | Are there targeted rules to address specific risks not addressed by the general rule? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 15 | Chile | CHL | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 16 | Chile | CHL | Is the rule is applicable to third party debt? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 17 | Chile | CHL | Exclusions based on recipient characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 18 | Chile | CHL | Is there a group ratio rule or similar type of rule in place? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 19 | Chile | CHL | Do any loss carry-back or carry-forward provisions apply? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 20 | Colombia | COL | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 21 | Colombia | COL | Do any loss carry-back or carry-forward provisions apply? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 22 | Colombia | COL | Is the rule is applicable to third party debt? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 23 | Colombia | COL | Are there targeted rules to address specific risks not addressed by the general rule? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 24 | Colombia | COL | Is there a group ratio rule or similar type of rule in place? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 25 | Costa Rica | CRI | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 26 | Costa Rica | CRI | Is there a group ratio rule or similar type of rule in place? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 27 | Costa Rica | CRI | Exclusions based on recipient characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 28 | Costa Rica | CRI | Exclusions based on payment characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 29 | Costa Rica | CRI | Are there targeted rules to address specific risks not addressed by the general rule? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 30 | Czechia | CZE | Is the rule is applicable to third party debt? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 31 | Czechia | CZE | Is there a group ratio rule or similar type of rule in place? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 32 | Czechia | CZE | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 33 | Czechia | CZE | Exclusions based on payer characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 34 | Czechia | CZE | Exclusions based on recipient characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 35 | Czechia | CZE | Are there targeted rules to address specific risks not addressed by the general rule? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 36 | Czechia | CZE | Do any loss carry-back or carry-forward provisions apply? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 37 | Denmark | DNK | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 38 | Denmark | DNK | Exclusions based on recipient characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 39 | Denmark | DNK | Are there targeted rules to address specific risks not addressed by the general rule? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 40 | Denmark | DNK | Exclusions based on payment characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 41 | Estonia | EST | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 42 | Estonia | EST | Are there targeted rules to address specific risks not addressed by the general rule? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 43 | Estonia | EST | Exclusions based on payer characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 44 | Finland | FIN | Exclusions based on recipient characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 45 | Finland | FIN | Are there targeted rules to address specific risks not addressed by the general rule? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 46 | France | FRA | Is a de minimis threshold present? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 47 | France | FRA | Is there a group ratio rule or similar type of rule in place? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 48 | France | FRA | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 49 | France | FRA | Exclusions based on payment characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 50 | France | FRA | Are there targeted rules to address specific risks not addressed by the general rule? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 51 | France | FRA | Exclusions based on recipient characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 52 | France | FRA | Exclusions based on payer characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 53 | Germany | DEU | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 54 | Germany | DEU | Exclusions based on payer characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 55 | Germany | DEU | Exclusions based on payment characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 56 | Greece | GRC | Exclusions based on recipient characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 57 | Greece | GRC | Are there targeted rules to address specific risks not addressed by the general rule? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 58 | Greece | GRC | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 59 | Hungary | HUN | Exclusions based on recipient characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 60 | Hungary | HUN | Are there targeted rules to address specific risks not addressed by the general rule? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 61 | Hungary | HUN | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 62 | Iceland | ISL | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 63 | Iceland | ISL | Are there targeted rules to address specific risks not addressed by the general rule? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 64 | Iceland | ISL | Exclusions based on payment characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 65 | Iceland | ISL | Do any loss carry-back or carry-forward provisions apply? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 66 | Iceland | ISL | Is the rule is applicable to third party debt? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 67 | Iceland | ISL | Exclusions based on payer characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 68 | Ireland | IRL | Exclusions based on payment characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 69 | Ireland | IRL | Exclusions based on recipient characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 70 | Italy | ITA | Are there targeted rules to address specific risks not addressed by the general rule? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 71 | Italy | ITA | Is there a group ratio rule or similar type of rule in place? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 72 | Italy | ITA | Exclusions based on recipient characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 73 | Japan | JPN | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 74 | Japan | JPN | Are there targeted rules to address specific risks not addressed by the general rule? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 75 | Japan | JPN | Is there a group ratio rule or similar type of rule in place? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 76 | Japan | JPN | Exclusions based on payer characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 77 | Korea | KOR | Are there targeted rules to address specific risks not addressed by the general rule? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 78 | Korea | KOR | Do any loss carry-back or carry-forward provisions apply? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 79 | Korea | KOR | Is there a group ratio rule or similar type of rule in place? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 80 | Korea | KOR | Is the rule is applicable to third party debt? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 81 | Latvia | LVA | Are there targeted rules to address specific risks not addressed by the general rule? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 82 | Latvia | LVA | Do any loss carry-back or carry-forward provisions apply? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 83 | Latvia | LVA | Is a de minimis threshold present? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 84 | Latvia | LVA | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 85 | Latvia | LVA | Is there a group ratio rule or similar type of rule in place? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 86 | Latvia | LVA | Exclusions based on payment characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 87 | Latvia | LVA | Exclusions based on payer characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 88 | Lithuania | LTU | Is there a group ratio rule or similar type of rule in place? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 89 | Lithuania | LTU | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 90 | Lithuania | LTU | Exclusions based on recipient characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 91 | Lithuania | LTU | Is the rule is applicable to third party debt? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 92 | Lithuania | LTU | Is a de minimis threshold present? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 93 | Lithuania | LTU | Are there targeted rules to address specific risks not addressed by the general rule? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 94 | Lithuania | LTU | Do any loss carry-back or carry-forward provisions apply? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 95 | Lithuania | LTU | Is the rule applicable to related party debt? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 96 | Luxembourg | LUX | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 97 | Luxembourg | LUX | Exclusions based on recipient characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 98 | Mexico | MEX | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 99 | Netherlands | NLD | Exclusions based on payer characteristics? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
| 100 | Netherlands | NLD | Any other exclusions? | REGIME1 | Regime 1 | No | 2026 | Open source ↗ | 2026-07-29 |
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