Italy vs Luxembourg: Effective tax rates for income based tax incentives - Corporate tax
Effective tax rates for income based tax incentives - Corporate tax over time
- Italy
- Luxembourg
How they compare
Italy currently reports 24.27 Percentage of taxable income against 23.64 Percentage of taxable income in Luxembourg, a difference of 0.63 Percentage of taxable income.
Across all 8 years both countries report, Italy has been ahead every year.
Italy ranks 17th and Luxembourg ranks 18th of 41 countries.
Italy has averaged higher in every one of the 1 decades both report.
Frequently asked questions
- Which has higher effective tax rates for income based tax incentives - corporate tax, Italy or Luxembourg?
- Italy, at 24.27 Percentage of taxable income against 23.64 Percentage of taxable income in Luxembourg as of 2025.
- What is the difference in effective tax rates for income based tax incentives - corporate tax between Italy and Luxembourg?
- 0.63 Percentage of taxable income, with Italy ahead.
- How many years of comparable data are there for Italy and Luxembourg?
- 8 years are reported by both, from 2000 to 2007.
- How do Italy and Luxembourg rank globally for effective tax rates for income based tax incentives - corporate tax?
- Italy ranks 17th and Luxembourg ranks 18th 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.