Germany vs Norway: Effective tax rates for expenditure based tax incentives - Corporate
Effective tax rates for expenditure based tax incentives - Corporate over time
- Germany
- Norway
How they compare
Germany currently reports -10.37 Percentage of taxable income against -10.83 Percentage of taxable income in Norway, a difference of 0.46 Percentage of taxable income.
Across all 7 years both countries report, Germany has been ahead every year.
Germany ranks 34th and Norway ranks 35th of 50 countries.
Germany has averaged higher in every one of the 2 decades both report.
Head to head by decade
| Decade | Germany | Norway | Difference | Ahead |
|---|---|---|---|---|
| 2010s | 0 Percentage of taxable income | -10.26 Percentage of taxable income | 10.26 Percentage of taxable income | Germany |
| 2020s | -9.88 Percentage of taxable income | -10.83 Percentage of taxable income | 0.9533 Percentage of taxable income | Germany |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher effective tax rates for expenditure based tax incentives - corporate, Germany or Norway?
- Germany, at -10.37 Percentage of taxable income against -10.83 Percentage of taxable income in Norway as of 2025.
- What is the difference in effective tax rates for expenditure based tax incentives - corporate between Germany and Norway?
- 0.46 Percentage of taxable income, with Germany ahead.
- How many years of comparable data are there for Germany and Norway?
- 7 years are reported by both, from 2019 to 2025.
- How do Germany and Norway rank globally for effective tax rates for expenditure based tax incentives - corporate?
- Germany ranks 34th and Norway ranks 35th of 50 countries.
- Where does this data come from?
- Organisation for Economic Co-operation and Development, published as Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Implicit subsidy (EATR). Statizoid refreshes it automatically from the source and publishes the full history for both places.
Individual pages
About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.