India vs Malta: Effective tax rates for expenditure based tax incentives - Corporate
Effective tax rates for expenditure based tax incentives - Corporate over time
- India
- Malta
How they compare
Malta currently reports 27.51 Percentage of taxable income against 22.99 Percentage of taxable income in India, a difference of 4.52 Percentage of taxable income.
That makes Malta's figure about 1.2 times India's.
The two have swapped places 1 time across 7 shared years of data; in 2019 it was India ahead.
India ranks 6th and Malta ranks 4th of 50 countries.
Across the 2 decades both report, India averaged higher in 1 and Malta in 1.
Head to head by decade
| Decade | India | Malta | Difference | Ahead |
|---|---|---|---|---|
| 2010s | 37.01 Percentage of taxable income | 27.51 Percentage of taxable income | 9.5 Percentage of taxable income | India |
| 2020s | 22.98 Percentage of taxable income | 27.51 Percentage of taxable income | 4.53 Percentage of taxable income | Malta |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher effective tax rates for expenditure based tax incentives - corporate, India or Malta?
- Malta, at 27.51 Percentage of taxable income against 22.99 Percentage of taxable income in India as of 2025.
- What is the difference in effective tax rates for expenditure based tax incentives - corporate between India and Malta?
- 4.52 Percentage of taxable income, with Malta ahead.
- How many years of comparable data are there for India and Malta?
- 7 years are reported by both, from 2019 to 2025.
- How do India and Malta rank globally for effective tax rates for expenditure based tax incentives - corporate?
- India ranks 6th and Malta ranks 4th 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.