Hong Kong vs Hungary: Effective tax rates for expenditure based tax incentives - Corporate
Effective tax rates for expenditure based tax incentives - Corporate over time
- Hong Kong
- Hungary
How they compare
Hong Kong currently reports -8.91 Percentage of taxable income against -9.69 Percentage of taxable income in Hungary, a difference of 0.78 Percentage of taxable income.
Across all 7 years both countries report, Hong Kong has been ahead every year.
Hong Kong ranks 31st and Hungary ranks 33rd of 50 countries.
Hong Kong has averaged higher in every one of the 2 decades both report.
Head to head by decade
| Decade | Hong Kong | Hungary | Difference | Ahead |
|---|---|---|---|---|
| 2010s | -8.91 Percentage of taxable income | -12.23 Percentage of taxable income | 3.32 Percentage of taxable income | Hong Kong |
| 2020s | -8.91 Percentage of taxable income | -10.5 Percentage of taxable income | 1.59 Percentage of taxable income | Hong Kong |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher effective tax rates for expenditure based tax incentives - corporate, Hong Kong or Hungary?
- Hong Kong, at -8.91 Percentage of taxable income against -9.69 Percentage of taxable income in Hungary as of 2025.
- What is the difference in effective tax rates for expenditure based tax incentives - corporate between Hong Kong and Hungary?
- 0.78 Percentage of taxable income, with Hong Kong ahead.
- How many years of comparable data are there for Hong Kong and Hungary?
- 7 years are reported by both, from 2019 to 2025.
- How do Hong Kong and Hungary rank globally for effective tax rates for expenditure based tax incentives - corporate?
- Hong Kong ranks 31st and Hungary ranks 33rd 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.