Cyprus vs Lithuania: Effective tax rates for income based tax incentives - Corporate tax

Cyprus
8.73 Percentage of taxable income
in 2011
Lithuania
13.09 Percentage of taxable income
in 2017
Cyprus rank
38th
Lithuania rank
36th

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

  • Cyprus
  • Lithuania
0510152025200020082017

How they compare

Lithuania currently reports 13.09 Percentage of taxable income against 8.73 Percentage of taxable income in Cyprus, a difference of 4.36 Percentage of taxable income.

That makes Lithuania's figure about 1.5 times Cyprus's.

The two have swapped places 1 time across 12 shared years of data; in 2000 it was Cyprus ahead.

Cyprus ranks 38th and Lithuania ranks 36th of 41 countries.

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

Head to head by decade

Decade Cyprus Lithuania Difference Ahead
2000s 14.32 Percentage of taxable income 15.71 Percentage of taxable income 1.39 Percentage of taxable income Lithuania
2010s 8.73 Percentage of taxable income 13.09 Percentage of taxable income 4.36 Percentage of taxable income Lithuania

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, Cyprus or Lithuania?
Lithuania, at 13.09 Percentage of taxable income against 8.73 Percentage of taxable income in Cyprus as of 2017.
What is the difference in effective tax rates for income based tax incentives - corporate tax between Cyprus and Lithuania?
4.36 Percentage of taxable income, with Lithuania ahead.
How many years of comparable data are there for Cyprus and Lithuania?
12 years are reported by both, from 2000 to 2011.
How do Cyprus and Lithuania rank globally for effective tax rates for income based tax incentives - corporate tax?
Cyprus ranks 38th and Lithuania ranks 36th 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.

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Cyprus vs Lithuania: Effective tax rates for income based tax incentives - Corporate tax. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 16 September 2026, from https://economy.statizoid.com/compare/effective-tax-rates-for-income-based-tax-incentives-corporate-tax-statistics-effective/cyprus/lithuania/

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About this data

Indicator
Effective tax rates for income 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
49 places, 927 data points, 2000–2025
Last refreshed

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.