Austria vs Sweden: Effective tax rates for expenditure based tax incentives - Corporate

Austria
12.74 Percentage of taxable income
in 2025
Sweden
13.12 Percentage of taxable income
in 2025
Austria rank
27th
Sweden rank
26th

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

  • Austria
  • Sweden
051015201920222025

How they compare

Sweden currently reports 13.12 Percentage of taxable income against 12.74 Percentage of taxable income in Austria, a difference of 0.38 Percentage of taxable income.

The two have swapped places 2 times across 7 shared years of data; in 2019 it was Sweden ahead.

Austria ranks 27th and Sweden ranks 26th of 50 countries.

Across the 2 decades both report, Austria averaged higher in 1 and Sweden in 1.

Head to head by decade

Decade Austria Sweden Difference Ahead
2010s 14.67 Percentage of taxable income 16.75 Percentage of taxable income 2.08 Percentage of taxable income Sweden
2020s 13.81 Percentage of taxable income 13.33 Percentage of taxable income 0.48 Percentage of taxable income Austria

Averages of every year both report within each decade.

Frequently asked questions

Which has higher effective tax rates for expenditure based tax incentives - corporate, Austria or Sweden?
Sweden, at 13.12 Percentage of taxable income against 12.74 Percentage of taxable income in Austria as of 2025.
What is the difference in effective tax rates for expenditure based tax incentives - corporate between Austria and Sweden?
0.38 Percentage of taxable income, with Sweden ahead.
How many years of comparable data are there for Austria and Sweden?
7 years are reported by both, from 2019 to 2025.
How do Austria and Sweden rank globally for effective tax rates for expenditure based tax incentives - corporate?
Austria ranks 27th and Sweden ranks 26th 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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Austria vs Sweden: 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/austria/sweden/

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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.