Australia vs Germany: Effective tax rates for income based tax incentives - Corporate tax
Effective tax rates for income based tax incentives - Corporate tax over time
- Australia
- Germany
How they compare
Germany currently reports 26.3 Percentage of taxable income against 26.18 Percentage of taxable income in Australia, a difference of 0.12 Percentage of taxable income.
The two have swapped places 2 times across 26 shared years of data; in 2000 it was Germany ahead.
Australia ranks 10th and Germany ranks 9th of 41 countries.
Across the 3 decades both report, Australia averaged higher in 1 and Germany in 2.
Head to head by decade
| Decade | Australia | Germany | Difference | Ahead |
|---|---|---|---|---|
| 2000s | 26.53 Percentage of taxable income | 33.17 Percentage of taxable income | 6.64 Percentage of taxable income | Germany |
| 2010s | 26.18 Percentage of taxable income | 25.95 Percentage of taxable income | 0.232 Percentage of taxable income | Australia |
| 2020s | 26.18 Percentage of taxable income | 26.19 Percentage of taxable income | 0.0083 Percentage of taxable income | Germany |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher effective tax rates for income based tax incentives - corporate tax, Australia or Germany?
- Germany, at 26.3 Percentage of taxable income against 26.18 Percentage of taxable income in Australia as of 2025.
- What is the difference in effective tax rates for income based tax incentives - corporate tax between Australia and Germany?
- 0.12 Percentage of taxable income, with Germany ahead.
- How many years of comparable data are there for Australia and Germany?
- 26 years are reported by both, from 2000 to 2025.
- How do Australia and Germany rank globally for effective tax rates for income based tax incentives - corporate tax?
- Australia ranks 10th and Germany ranks 9th of 41 countries.
- Where does this data come from?
- Organisation for Economic Co-operation and Development, published as Effective tax rates for income 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 income-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.