Effective tax rates for expenditure based tax incentives - Corporate in Germany
Germany: Effective tax rates for expenditure based tax incentives - Corporate was -10.37 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for expenditure based tax incentives - Corporate in Germany, 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 Germany is -10.37 Percentage of taxable income, measured in 2025. That is the lowest value across all 7 years on record.
That represents a change of down 7.7% over five years.
That places Germany 34th 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 Germany, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | 0 Percentage of taxable income | — |
| 2020 | -9.63 Percentage of taxable income | — |
| 2021 | -9.63 Percentage of taxable income | -0.0% |
| 2022 | -9.63 Percentage of taxable income | -0.0% |
| 2023 | -9.63 Percentage of taxable income | -0.0% |
| 2024 | -10.37 Percentage of taxable income | +7.7% |
| 2025 | -10.37 Percentage of taxable income | -0.0% |
Germany compared with similar countries
- Germany's -10.37 Percentage of taxable income is below the median for high income countries, which is -7.82 Percentage of taxable income, 1.3× the median. (40 countries reporting)
- Germany's -10.37 Percentage of taxable income is below the median for Europe & Central Asia, which is -8.4 Percentage of taxable income, 1.2× the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 0 Percentage of taxable income | 0 Percentage of taxable income | 0 Percentage of taxable income | 1 |
| 2020s | -9.88 Percentage of taxable income | -10.37 Percentage of taxable income | -9.63 Percentage of taxable income | 6 |
Countries ranked near Germany
- 31 Hong Kong, China -8.91 Percentage of taxable income compare
- 32 Thailand -9.07 Percentage of taxable income compare
- 33 Hungary -9.69 Percentage of taxable income compare
- 35 Norway -10.83 Percentage of taxable income compare
- 36 Brazil -11.13 Percentage of taxable income compare
- 37 Malaysia -11.9 Percentage of taxable income compare
More economy & growth data for Germany
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 0.7761 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 0.6565 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 108.13 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0214 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 1,295 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 95.19 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 51.97 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0188 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 1,140 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 51.4 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Germany?
- Effective tax rates for expenditure based tax incentives - corporate in Germany was -10.37 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 Germany?
- The highest recorded value was 0 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Germany?
- The lowest recorded value was -10.37 Percentage of taxable income in 2024.
- How does Germany rank for effective tax rates for expenditure based tax incentives - corporate?
- Germany ranks 34th out of 50 countries with data for 2025.
- Where does this Germany 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.