Korea vs United States: Effective tax rates for income based tax incentives - Corporate tax

Korea
17.46 Percentage of taxable income
in 2013
United States
33.96 Percentage of taxable income
in 2017
Korea rank
3rd
United States rank
2nd

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

  • Korea
  • United States
0102030200020082017

How they compare

United States currently reports 33.96 Percentage of taxable income against 17.46 Percentage of taxable income in Korea, a difference of 16.5 Percentage of taxable income.

That makes United States's figure about 1.9 times Korea's.

Across all 8 years both countries report, United States has been ahead every year.

Korea ranks 3rd and United States ranks 2nd of 3 groups.

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

Head to head by decade

Decade Korea United States Difference Ahead
2000s 21.82 Percentage of taxable income 34.25 Percentage of taxable income 12.43 Percentage of taxable income United States
2010s 18.33 Percentage of taxable income 34.17 Percentage of taxable income 15.84 Percentage of taxable income United States

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, Korea or United States?
United States, at 33.96 Percentage of taxable income against 17.46 Percentage of taxable income in Korea as of 2017.
What is the difference in effective tax rates for income based tax incentives - corporate tax between Korea and United States?
16.5 Percentage of taxable income, with United States ahead.
How many years of comparable data are there for Korea and United States?
8 years are reported by both, from 2006 to 2013.
How do Korea and United States rank globally for effective tax rates for income based tax incentives - corporate tax?
Korea ranks 3rd and United States ranks 2nd of 3 groups.
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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Korea vs United States: Effective tax rates for income based tax incentives - Corporate tax. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 18 September 2026, from https://economy.statizoid.com/compare/effective-tax-rates-for-income-based-tax-incentives-corporate-tax-statistics-effective/korea/united-states/

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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.