South Africa vs United Kingdom: Effective tax rates for expenditure based tax incentives - Corporate
Effective tax rates for expenditure based tax incentives - Corporate over time
- South Africa
- United Kingdom
How they compare
South Africa currently reports 17.15 Percentage of taxable income against 14.46 Percentage of taxable income in United Kingdom, a difference of 2.69 Percentage of taxable income.
That makes South Africa's figure about 1.2 times United Kingdom's.
Across all 7 years both countries report, South Africa has been ahead every year.
South Africa ranks 22nd and United Kingdom ranks 25th of 50 countries.
South Africa has averaged higher in every one of the 2 decades both report.
Head to head by decade
| Decade | South Africa | United Kingdom | Difference | Ahead |
|---|---|---|---|---|
| 2010s | 17.79 Percentage of taxable income | 11.9 Percentage of taxable income | 5.89 Percentage of taxable income | South Africa |
| 2020s | 17.36 Percentage of taxable income | 12.9 Percentage of taxable income | 4.46 Percentage of taxable income | South Africa |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher effective tax rates for expenditure based tax incentives - corporate, South Africa or United Kingdom?
- South Africa, at 17.15 Percentage of taxable income against 14.46 Percentage of taxable income in United Kingdom as of 2025.
- What is the difference in effective tax rates for expenditure based tax incentives - corporate between South Africa and United Kingdom?
- 2.69 Percentage of taxable income, with South Africa ahead.
- How many years of comparable data are there for South Africa and United Kingdom?
- 7 years are reported by both, from 2019 to 2025.
- How do South Africa and United Kingdom rank globally for effective tax rates for expenditure based tax incentives - corporate?
- South Africa ranks 22nd and United Kingdom ranks 25th 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.