Mexico vs United States: Effective tax rates for expenditure based tax incentives - Corporate
Effective tax rates for expenditure based tax incentives - Corporate over time
- Mexico
- United States
How they compare
Mexico currently reports -1.36 Percentage of taxable income against -3.46 Percentage of taxable income in United States, a difference of 2.1 Percentage of taxable income.
Across all 7 years both countries report, Mexico has been ahead every year.
Mexico ranks 13th and United States ranks 16th of 50 countries.
Mexico has averaged higher in every one of the 2 decades both report.
Head to head by decade
| Decade | Mexico | United States | Difference | Ahead |
|---|---|---|---|---|
| 2010s | -1.36 Percentage of taxable income | -3.45 Percentage of taxable income | 2.09 Percentage of taxable income | Mexico |
| 2020s | -1.36 Percentage of taxable income | -3.52 Percentage of taxable income | 2.16 Percentage of taxable income | Mexico |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher effective tax rates for expenditure based tax incentives - corporate, Mexico or United States?
- Mexico, at -1.36 Percentage of taxable income against -3.46 Percentage of taxable income in United States as of 2025.
- What is the difference in effective tax rates for expenditure based tax incentives - corporate between Mexico and United States?
- 2.1 Percentage of taxable income, with Mexico ahead.
- How many years of comparable data are there for Mexico and United States?
- 7 years are reported by both, from 2019 to 2025.
- How do Mexico and United States rank globally for effective tax rates for expenditure based tax incentives - corporate?
- Mexico ranks 13th and United States ranks 16th 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.