Effective tax rates for expenditure based tax incentives - Corporate in Brazil
Brazil: Effective tax rates for expenditure based tax incentives - Corporate was -11.13 Percentage of taxable income in 2025. ▬ Flat
Effective tax rates for expenditure based tax incentives - Corporate in Brazil, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Brazil recorded -11.13 Percentage of taxable income for effective tax rates for expenditure based tax incentives - corporate in 2025. That is the highest value across all 7 years on record.
The figure is unchanged over ten years.
That places Brazil 36th out of 50 countries with data for 2025, putting it in the middle of the range.
Effective tax rates for expenditure based tax incentives - Corporate in Brazil, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | -11.13 Percentage of taxable income | — |
| 2020 | -11.13 Percentage of taxable income | -0.0% |
| 2021 | -11.13 Percentage of taxable income | -0.0% |
| 2022 | -11.13 Percentage of taxable income | -0.0% |
| 2023 | -11.13 Percentage of taxable income | -0.0% |
| 2024 | -11.13 Percentage of taxable income | -0.0% |
| 2025 | -11.13 Percentage of taxable income | -0.0% |
Brazil compared with similar countries
- Brazil's -11.13 Percentage of taxable income is below the median for upper middle income countries, which is -7.29 Percentage of taxable income, 1.5× the median. (9 countries reporting)
- Brazil's -11.13 Percentage of taxable income is below the median for Latin America & Caribbean, which is -1.36 Percentage of taxable income, 8.2× the median. (7 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -11.13 Percentage of taxable income | -11.13 Percentage of taxable income | -11.13 Percentage of taxable income | 1 |
| 2020s | -11.13 Percentage of taxable income | -11.13 Percentage of taxable income | -11.13 Percentage of taxable income | 6 |
Countries ranked near Brazil
- 33 Hungary -9.69 Percentage of taxable income compare
- 34 Germany -10.37 Percentage of taxable income compare
- 35 Norway -10.83 Percentage of taxable income compare
- 37 Malaysia -11.9 Percentage of taxable income compare
- 38 Czechia -11.94 Percentage of taxable income compare
- 39 Greece -12.41 Percentage of taxable income compare
More economy & growth data for Brazil
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.56 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 30.18 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0132 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 141.79 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 77.68 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 4.84 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0341 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 365 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 8.73 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Brazil?
- Effective tax rates for expenditure based tax incentives - corporate in Brazil was -11.13 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Brazil?
- The highest recorded value was -11.13 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Brazil?
- The lowest recorded value was -11.13 Percentage of taxable income in 2019.
- How does Brazil rank for effective tax rates for expenditure based tax incentives - corporate?
- Brazil ranks 36th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Brazil?
- Over the last ten years it is unchanged. The long-run trend across the full record is flat.
- Where does this Brazil data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Implicit subsidy (EATR). Statizoid updates them automatically from the source API.
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About this data
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.