Greece vs Spain: Effective tax rates for expenditure based tax incentives - Corporate

Greece
7.76 Percentage of taxable income
in 2025
Spain
8.41 Percentage of taxable income
in 2025
Greece rank
41st
Spain rank
39th

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

  • Greece
  • Spain
05101520201920222025

How they compare

Spain currently reports 8.41 Percentage of taxable income against 7.76 Percentage of taxable income in Greece, a difference of 0.65 Percentage of taxable income.

That makes Spain's figure about 1.1 times Greece's.

The two have swapped places 1 time across 7 shared years of data; in 2019 it was Greece ahead.

Greece ranks 41st and Spain ranks 39th of 50 countries.

Across the 2 decades both report, Greece averaged higher in 1 and Spain in 1.

Head to head by decade

Decade Greece Spain Difference Ahead
2010s 17.95 Percentage of taxable income 8.41 Percentage of taxable income 9.54 Percentage of taxable income Greece
2020s 7.88 Percentage of taxable income 8.41 Percentage of taxable income 0.5317 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, Greece or Spain?
Spain, at 8.41 Percentage of taxable income against 7.76 Percentage of taxable income in Greece as of 2025.
What is the difference in effective tax rates for expenditure based tax incentives - corporate between Greece and Spain?
0.65 Percentage of taxable income, with Spain ahead.
How many years of comparable data are there for Greece and Spain?
7 years are reported by both, from 2019 to 2025.
How do Greece and Spain rank globally for effective tax rates for expenditure based tax incentives - corporate?
Greece ranks 41st and Spain ranks 39th 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

Share, cite or embed this page

Cite this page

Greece vs Spain: Effective tax rates for expenditure based tax incentives - Corporate. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 15 September 2026, from https://economy.statizoid.com/compare/effective-tax-rates-for-expenditure-based-tax-incentives-corporate-tax-statistics/greece/spain/

Embed or link this data

Paste this into a page to link back to these figures. The data itself is free to reuse under OECD Terms and Conditions (attribution required); please keep the attribution.

<a href="https://economy.statizoid.com/compare/effective-tax-rates-for-expenditure-based-tax-incentives-corporate-tax-statistics/greece/spain/">Greece vs Spain: Effective tax rates for expenditure based tax incentives - Corporate</a> — Statizoid

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.