Effective tax rates for expenditure based tax incentives - Corporate in Italy
Italy: Effective tax rates for expenditure based tax incentives - Corporate was -5.27 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for expenditure based tax incentives - Corporate in Italy, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, effective tax rates for expenditure based tax incentives - corporate in Italy stood at -5.27 Percentage of taxable income.
Compared with earlier readings it is down 201.1% over ten years.
Italy ranks 20th of 50 countries on this measure, in the middle of the range.
Effective tax rates for expenditure based tax incentives - Corporate in Italy, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | -1.75 Percentage of taxable income | — |
| 2020 | -6.27 Percentage of taxable income | +258.3% |
| 2021 | -10.55 Percentage of taxable income | +68.3% |
| 2022 | -10.55 Percentage of taxable income | -0.0% |
| 2023 | -5.27 Percentage of taxable income | -50.0% |
| 2024 | -5.27 Percentage of taxable income | -0.0% |
| 2025 | -5.27 Percentage of taxable income | -0.0% |
Italy compared with similar countries
- Italy's -5.27 Percentage of taxable income is above the median for high income countries, which is -7.82 Percentage of taxable income, 67% of the median. (40 countries reporting)
- Italy's -5.27 Percentage of taxable income is above the median for Europe & Central Asia, which is -8.4 Percentage of taxable income, 63% of the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -1.75 Percentage of taxable income | -1.75 Percentage of taxable income | -1.75 Percentage of taxable income | 1 |
| 2020s | -7.2 Percentage of taxable income | -10.55 Percentage of taxable income | -5.27 Percentage of taxable income | 6 |
Countries ranked near Italy
- 17 Croatia -3.78 Percentage of taxable income compare
- 18 Romania -4.68 Percentage of taxable income compare
- 19 Australia -4.8 Percentage of taxable income compare
- 21 Finland -5.59 Percentage of taxable income compare
- 22 Sweden -5.72 Percentage of taxable income compare
- 23 Canada -6.33 Percentage of taxable income compare
More economy & growth data for Italy
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.18 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 0.8337 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 22.90 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.009 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 388.75 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 882.91 million BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual -96.9 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0003 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 14.99 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 49.38 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Italy?
- Effective tax rates for expenditure based tax incentives - corporate in Italy was -5.27 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 Italy?
- The highest recorded value was -1.75 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Italy?
- The lowest recorded value was -10.55 Percentage of taxable income in 2021.
- How does Italy rank for effective tax rates for expenditure based tax incentives - corporate?
- Italy ranks 20th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Italy?
- Over the last ten years it is down 201.1%. The long-run trend across the full record is falling.
- Where does this Italy 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.