Italy vs United States: Effective tax rates for expenditure based tax incentives - Corporate

Italy
20.2 Percentage of taxable income
in 2025
United States
19.93 Percentage of taxable income
in 2025
Italy rank
10th
United States rank
13th

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

  • Italy
  • United States
05101520201920222025

How they compare

Italy currently reports 20.2 Percentage of taxable income against 19.93 Percentage of taxable income in United States, a difference of 0.27 Percentage of taxable income.

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

Italy ranks 10th and United States ranks 13th of 50 countries.

Across the 2 decades both report, Italy averaged higher in 1 and United States in 1.

Head to head by decade

Decade Italy United States Difference Ahead
2010s 20.33 Percentage of taxable income 20.24 Percentage of taxable income 0.09 Percentage of taxable income Italy
2020s 16.05 Percentage of taxable income 20.79 Percentage of taxable income 4.73 Percentage of taxable income United States

Averages of every year both report within each decade.

Frequently asked questions

Which has higher effective tax rates for expenditure based tax incentives - corporate, Italy or United States?
Italy, at 20.2 Percentage of taxable income against 19.93 Percentage of taxable income in United States as of 2025.
What is the difference in effective tax rates for expenditure based tax incentives - corporate between Italy and United States?
0.27 Percentage of taxable income, with Italy ahead.
How many years of comparable data are there for Italy and United States?
7 years are reported by both, from 2019 to 2025.
How do Italy and United States rank globally for effective tax rates for expenditure based tax incentives - corporate?
Italy ranks 10th and United States ranks 13th 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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Italy vs United States: Effective tax rates for expenditure based tax incentives - Corporate. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 18 September 2026, from https://economy.statizoid.com/compare/effective-tax-rates-for-expenditure-based-tax-incentives-corporate-tax-statistics/italy/united-states/

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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.