Iceland vs Spain: Effective tax rates for expenditure based tax incentives - Corporate
Effective tax rates for expenditure based tax incentives - Corporate over time
- Iceland
- Spain
How they compare
Spain currently reports -14.53 Percentage of taxable income against -15 Percentage of taxable income in Iceland, a difference of 0.47 Percentage of taxable income.
The two have swapped places 1 time across 7 shared years of data; in 2019 it was Iceland ahead.
Iceland ranks 43rd and Spain ranks 42nd of 50 countries.
Across the 2 decades both report, Iceland averaged higher in 1 and Spain in 1.
Head to head by decade
| Decade | Iceland | Spain | Difference | Ahead |
|---|---|---|---|---|
| 2010s | -12 Percentage of taxable income | -14.53 Percentage of taxable income | 2.53 Percentage of taxable income | Iceland |
| 2020s | -15 Percentage of taxable income | -14.53 Percentage of taxable income | 0.47 Percentage of taxable income | Spain |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher effective tax rates for expenditure based tax incentives - corporate, Iceland or Spain?
- Spain, at -14.53 Percentage of taxable income against -15 Percentage of taxable income in Iceland as of 2025.
- What is the difference in effective tax rates for expenditure based tax incentives - corporate between Iceland and Spain?
- 0.47 Percentage of taxable income, with Spain ahead.
- How many years of comparable data are there for Iceland and Spain?
- 7 years are reported by both, from 2019 to 2025.
- How do Iceland and Spain rank globally for effective tax rates for expenditure based tax incentives - corporate?
- Iceland ranks 43rd and Spain ranks 42nd 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.