Japan vs Switzerland: Effective tax rates for expenditure based tax incentives - Corporate
Effective tax rates for expenditure based tax incentives - Corporate over time
- Japan
- Switzerland
How they compare
Japan currently reports 19.19 Percentage of taxable income against 18.03 Percentage of taxable income in Switzerland, a difference of 1.16 Percentage of taxable income.
That makes Japan's figure about 1.1 times Switzerland's.
The two have swapped places 1 time across 7 shared years of data; in 2019 it was Switzerland ahead.
Japan ranks 14th and Switzerland ranks 16th of 50 countries.
Across the 2 decades both report, Japan averaged higher in 1 and Switzerland in 1.
Head to head by decade
| Decade | Japan | Switzerland | Difference | Ahead |
|---|---|---|---|---|
| 2010s | 19.19 Percentage of taxable income | 19.45 Percentage of taxable income | 0.26 Percentage of taxable income | Switzerland |
| 2020s | 19.19 Percentage of taxable income | 18.29 Percentage of taxable income | 0.8967 Percentage of taxable income | Japan |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher effective tax rates for expenditure based tax incentives - corporate, Japan or Switzerland?
- Japan, at 19.19 Percentage of taxable income against 18.03 Percentage of taxable income in Switzerland as of 2025.
- What is the difference in effective tax rates for expenditure based tax incentives - corporate between Japan and Switzerland?
- 1.16 Percentage of taxable income, with Japan ahead.
- How many years of comparable data are there for Japan and Switzerland?
- 7 years are reported by both, from 2019 to 2025.
- How do Japan and Switzerland rank globally for effective tax rates for expenditure based tax incentives - corporate?
- Japan ranks 14th and Switzerland ranks 16th 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.