Korea vs Malta: Effective tax rates for expenditure based tax incentives - Corporate
Effective tax rates for expenditure based tax incentives - Corporate over time
- Korea
- Malta
How they compare
Malta currently reports 27.51 Percentage of taxable income against 21.37 Percentage of taxable income in Korea, a difference of 6.14 Percentage of taxable income.
That makes Malta's figure about 1.3 times Korea's.
The two have swapped places 1 time across 7 shared years of data; in 2019 it was Korea ahead.
Korea ranks 1st and Malta ranks 4th of 3 groups.
Across the 2 decades both report, Korea averaged higher in 1 and Malta in 1.
Head to head by decade
| Decade | Korea | Malta | Difference | Ahead |
|---|---|---|---|---|
| 2010s | 39.85 Percentage of taxable income | 27.51 Percentage of taxable income | 12.34 Percentage of taxable income | Korea |
| 2020s | 21.96 Percentage of taxable income | 27.51 Percentage of taxable income | 5.55 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, Korea or Malta?
- Malta, at 27.51 Percentage of taxable income against 21.37 Percentage of taxable income in Korea as of 2025.
- What is the difference in effective tax rates for expenditure based tax incentives - corporate between Korea and Malta?
- 6.14 Percentage of taxable income, with Malta ahead.
- How many years of comparable data are there for Korea and Malta?
- 7 years are reported by both, from 2019 to 2025.
- How do Korea and Malta rank globally for effective tax rates for expenditure based tax incentives - corporate?
- Korea ranks 1st and Malta ranks 4th of 3 groups.
- 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.