Spain vs Thailand: Effective tax rates for expenditure based tax incentives - Corporate

Spain
8.41 Percentage of taxable income
in 2025
Thailand
9.19 Percentage of taxable income
in 2025
Spain rank
39th
Thailand rank
37th

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

  • Spain
  • Thailand
0246810201920222025

How they compare

Thailand currently reports 9.19 Percentage of taxable income against 8.41 Percentage of taxable income in Spain, a difference of 0.78 Percentage of taxable income.

That makes Thailand's figure about 1.1 times Spain's.

Across all 7 years both countries report, Thailand has been ahead every year.

Spain ranks 39th and Thailand ranks 37th of 50 countries.

Thailand has averaged higher in every one of the 2 decades both report.

Head to head by decade

Decade Spain Thailand Difference Ahead
2010s 8.41 Percentage of taxable income 9.19 Percentage of taxable income 0.78 Percentage of taxable income Thailand
2020s 8.41 Percentage of taxable income 9.19 Percentage of taxable income 0.78 Percentage of taxable income Thailand

Averages of every year both report within each decade.

Frequently asked questions

Which has higher effective tax rates for expenditure based tax incentives - corporate, Spain or Thailand?
Thailand, at 9.19 Percentage of taxable income against 8.41 Percentage of taxable income in Spain as of 2025.
What is the difference in effective tax rates for expenditure based tax incentives - corporate between Spain and Thailand?
0.78 Percentage of taxable income, with Thailand ahead.
How many years of comparable data are there for Spain and Thailand?
7 years are reported by both, from 2019 to 2025.
How do Spain and Thailand rank globally for effective tax rates for expenditure based tax incentives - corporate?
Spain ranks 39th and Thailand ranks 37th 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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Spain vs Thailand: Effective tax rates for expenditure based tax incentives - Corporate. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 16 September 2026, from https://economy.statizoid.com/compare/effective-tax-rates-for-expenditure-based-tax-incentives-corporate-tax-statistics/spain/thailand/

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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.