Australia vs India: Effective tax rates for expenditure based tax incentives - Corporate

Australia
22.69 Percentage of taxable income
in 2025
India
22.99 Percentage of taxable income
in 2025
Australia rank
7th
India rank
6th

Effective tax rates for expenditure based tax incentives - Corporate over time

  • Australia
  • India
010203040201920222025

How they compare

India currently reports 22.99 Percentage of taxable income against 22.69 Percentage of taxable income in Australia, a difference of 0.3 Percentage of taxable income.

Across all 7 years both countries report, India has been ahead every year.

Australia ranks 7th and India ranks 6th of 50 countries.

India has averaged higher in every one of the 2 decades both report.

Head to head by decade

Decade Australia India Difference Ahead
2010s 22.69 Percentage of taxable income 37.01 Percentage of taxable income 14.32 Percentage of taxable income India
2020s 22.69 Percentage of taxable income 22.98 Percentage of taxable income 0.295 Percentage of taxable income India

Averages of every year both report within each decade.

Frequently asked questions

Which has higher effective tax rates for expenditure based tax incentives - corporate, Australia or India?
India, at 22.99 Percentage of taxable income against 22.69 Percentage of taxable income in Australia as of 2025.
What is the difference in effective tax rates for expenditure based tax incentives - corporate between Australia and India?
0.3 Percentage of taxable income, with India ahead.
How many years of comparable data are there for Australia and India?
7 years are reported by both, from 2019 to 2025.
How do Australia and India rank globally for effective tax rates for expenditure based tax incentives - corporate?
Australia ranks 7th and India ranks 6th 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 — Effective average tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Australia vs India: Effective tax rates for expenditure based tax incentives - Corporate. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 16 September 2026, from https://economy.statizoid.com/compare/effective-tax-rates-for-expenditure-based-tax-incentives-corporate-tax-statistics/australia/india/

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About this data

Indicator
Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
55 places, 385 data points, 2019–2025
Last refreshed

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.