Estonia vs Germany: Effective tax rates for expenditure based tax incentives - Corporate
Effective tax rates for expenditure based tax incentives - Corporate over time
- Estonia
- Germany
How they compare
Estonia currently reports 17.73 Percentage of taxable income against 17.3 Percentage of taxable income in Germany, a difference of 0.43 Percentage of taxable income.
The two have swapped places 3 times across 7 shared years of data; in 2019 it was Germany ahead.
Estonia ranks 18th and Germany ranks 21st of 50 countries.
Germany has averaged higher in every one of the 2 decades both report.
Head to head by decade
| Decade | Estonia | Germany | Difference | Ahead |
|---|---|---|---|---|
| 2010s | 18 Percentage of taxable income | 27.56 Percentage of taxable income | 9.56 Percentage of taxable income | Germany |
| 2020s | 17.6 Percentage of taxable income | 17.67 Percentage of taxable income | 0.0683 Percentage of taxable income | Germany |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher effective tax rates for expenditure based tax incentives - corporate, Estonia or Germany?
- Estonia, at 17.73 Percentage of taxable income against 17.3 Percentage of taxable income in Germany as of 2025.
- What is the difference in effective tax rates for expenditure based tax incentives - corporate between Estonia and Germany?
- 0.43 Percentage of taxable income, with Estonia ahead.
- How many years of comparable data are there for Estonia and Germany?
- 7 years are reported by both, from 2019 to 2025.
- How do Estonia and Germany rank globally for effective tax rates for expenditure based tax incentives - corporate?
- Estonia ranks 18th and Germany ranks 21st 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.
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.