Effective tax rates for expenditure based tax incentives - Corporate in China (People's Republic of)
China (People's Republic of): Effective tax rates for expenditure based tax incentives - Corporate was -14.83 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for expenditure based tax incentives - Corporate in China (People's Republic of), 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for effective tax rates for expenditure based tax incentives - corporate in China (People's Republic of) is -14.83 Percentage of taxable income, measured in 2025. That is the lowest value across all 7 years on record.
Compared with earlier readings it is down 33.1% over ten years.
Effective tax rates for expenditure based tax incentives - Corporate in China (People's Republic of), year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | -11.14 Percentage of taxable income | — |
| 2020 | -11.14 Percentage of taxable income | -0.0% |
| 2021 | -11.14 Percentage of taxable income | -0.0% |
| 2022 | -11.14 Percentage of taxable income | -0.0% |
| 2023 | -14.83 Percentage of taxable income | +33.1% |
| 2024 | -14.83 Percentage of taxable income | -0.0% |
| 2025 | -14.83 Percentage of taxable income | -0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -11.14 Percentage of taxable income | -11.14 Percentage of taxable income | -11.14 Percentage of taxable income | 1 |
| 2020s | -12.98 Percentage of taxable income | -14.83 Percentage of taxable income | -11.14 Percentage of taxable income | 6 |
Countries ranked near China (People's Republic of)
- 1 Colombia 0 Percentage of taxable income compare
- 1 Costa Rica 0 Percentage of taxable income
- 1 Israel 0 Percentage of taxable income
- 1 Latvia 0 Percentage of taxable income
- 1 Luxembourg 0 Percentage of taxable income
- 1 Switzerland 0 Percentage of taxable income
- 1 Türkiye -2.64 Percentage of taxable income compare
- 1 Argentina 0 Percentage of taxable income
- 1 Bulgaria 0 Percentage of taxable income
- 1 India 0 Percentage of taxable income
- 1 Indonesia 0 Percentage of taxable income
- 1 Malta 0 Percentage of taxable income
- 2 Viet Nam -7.8 Percentage of taxable income compare
More economy & growth data for China (People's Republic of)
- Effective tax rates - Corporate tax statistics — Effective average 21.15 Percentage of taxable income (2025)
- Effective tax rates - Corporate tax statistics — Effective marginal 18.27 Percentage of taxable income (2025)
- Employment by main economic activity - Regions 374.13 million Persons (2018)
- Effective tax rates for income based tax incentives - Corporate tax 28.8 Percentage of taxable income (2007)
- Effective tax rates for income based tax incentives - Corporate tax 0 Percentage of taxable income (2007)
- Effective tax rates for expenditure based tax incentives - Corporate 8.01 Percentage of taxable income (2025)
- R&D personnel in the business enterprise sector by main activity 5.73 million Persons (full-time equivalent) (2023)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in China (People's Republic of)?
- Effective tax rates for expenditure based tax incentives - corporate in China (People's Republic of) was -14.83 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 China (People's Republic of)?
- The highest recorded value was -11.14 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in China (People's Republic of)?
- The lowest recorded value was -14.83 Percentage of taxable income in 2023.
- How does China (People's Republic of) rank for effective tax rates for expenditure based tax incentives - corporate?
- China (People's Republic of) ranks 2nd out of 3 groups with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in China (People's Republic of)?
- Over the last ten years it is down 33.1%. The long-run trend across the full record is falling.
- Where does this China (People's Republic of) 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.