Effective tax rates for expenditure based tax incentives - Corporate in Ireland
Ireland: Effective tax rates for expenditure based tax incentives - Corporate was -16.39 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for expenditure based tax incentives - Corporate in Ireland, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Ireland recorded -16.39 Percentage of taxable income for effective tax rates for expenditure based tax incentives - corporate in 2025. That is the lowest value across all 7 years on record.
The figure is down 9.3% over ten years.
Ireland ranks 47th of 50 countries on this measure, in the bottom quarter.
Effective tax rates for expenditure based tax incentives - Corporate in Ireland, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | -15 Percentage of taxable income | — |
| 2020 | -14.6 Percentage of taxable income | -2.7% |
| 2021 | -14.6 Percentage of taxable income | -0.0% |
| 2022 | -14.6 Percentage of taxable income | -0.0% |
| 2023 | -14.6 Percentage of taxable income | -0.0% |
| 2024 | -16.39 Percentage of taxable income | +12.3% |
| 2025 | -16.39 Percentage of taxable income | -0.0% |
Ireland compared with similar countries
- Ireland's -16.39 Percentage of taxable income is below the median for high income countries, which is -7.82 Percentage of taxable income, 2.1× the median. (40 countries reporting)
- Ireland's -16.39 Percentage of taxable income is below the median for Europe & Central Asia, which is -8.4 Percentage of taxable income, 2.0× the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -15 Percentage of taxable income | -15 Percentage of taxable income | -15 Percentage of taxable income | 1 |
| 2020s | -15.2 Percentage of taxable income | -16.39 Percentage of taxable income | -14.6 Percentage of taxable income | 6 |
Countries ranked near Ireland
- 44 Chile -15.1 Percentage of taxable income compare
- 45 France -15.55 Percentage of taxable income compare
- 45 Peru -15.55 Percentage of taxable income compare
- 48 Portugal -16.98 Percentage of taxable income compare
- 49 Lithuania -17.29 Percentage of taxable income compare
- 50 Poland -17.6 Percentage of taxable income compare
More economy & growth data for Ireland
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.96 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.52 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 67.14 billion BoP, current US$ (2024)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.1102 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net outflows (BoP, current US$), per capita 12,444 BoP, current US$ per person (2024)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 4.82 billion BoP, current US$ (2024)
- Foreign direct investment, net inflows (BoP, current US$), annual 103.44 % change on previous year (2024)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0079 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net inflows (BoP, current US$), per capita 893.09 BoP, current US$ per person (2024)
- Total reserves (includes gold, current US$), annual growth rate 7.57 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Ireland?
- Effective tax rates for expenditure based tax incentives - corporate in Ireland was -16.39 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 Ireland?
- The highest recorded value was -14.6 Percentage of taxable income in 2020.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Ireland?
- The lowest recorded value was -16.39 Percentage of taxable income in 2024.
- How does Ireland rank for effective tax rates for expenditure based tax incentives - corporate?
- Ireland ranks 47th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Ireland?
- Over the last ten years it is down 9.3%. The long-run trend across the full record is falling.
- Where does this Ireland 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.