Effective tax rates for expenditure based tax incentives - Corporate in Thailand
Thailand: Effective tax rates for expenditure based tax incentives - Corporate was -9.07 Percentage of taxable income in 2025. ▬ Flat
Effective tax rates for expenditure based tax incentives - Corporate in Thailand, 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 Thailand stood at -9.07 Percentage of taxable income. That is the highest value across all 7 years on record.
That represents a change of unchanged over ten years.
Thailand ranks 32nd of 50 countries on this measure, in the middle of the range.
Effective tax rates for expenditure based tax incentives - Corporate in Thailand, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | -9.07 Percentage of taxable income | — |
| 2020 | -9.07 Percentage of taxable income | -0.0% |
| 2021 | -9.07 Percentage of taxable income | -0.0% |
| 2022 | -9.07 Percentage of taxable income | -0.0% |
| 2023 | -9.07 Percentage of taxable income | -0.0% |
| 2024 | -9.07 Percentage of taxable income | -0.0% |
| 2025 | -9.07 Percentage of taxable income | -0.0% |
Thailand compared with similar countries
- Thailand's -9.07 Percentage of taxable income is below the median for upper middle income countries, which is -7.29 Percentage of taxable income, 1.2× the median. (9 countries reporting)
- Thailand's -9.07 Percentage of taxable income is below the median for East Asia & Pacific, which is -8.74 Percentage of taxable income, 1.0× the median. (8 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -9.07 Percentage of taxable income | -9.07 Percentage of taxable income | -9.07 Percentage of taxable income | 1 |
| 2020s | -9.07 Percentage of taxable income | -9.07 Percentage of taxable income | -9.07 Percentage of taxable income | 6 |
Countries ranked near Thailand
- 29 United Kingdom of Great Britain and Northern Ireland -8.44 Percentage of taxable income compare
- 30 New Zealand -8.57 Percentage of taxable income compare
- 31 Hong Kong, China -8.91 Percentage of taxable income compare
- 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
More economy & growth data for Thailand
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.97 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.98 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 9.33 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0162 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 130.33 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 18.84 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 31.73 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0327 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 263.07 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 19.13 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Thailand?
- Effective tax rates for expenditure based tax incentives - corporate in Thailand was -9.07 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 Thailand?
- The highest recorded value was -9.07 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Thailand?
- The lowest recorded value was -9.07 Percentage of taxable income in 2019.
- How does Thailand rank for effective tax rates for expenditure based tax incentives - corporate?
- Thailand ranks 32nd out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Thailand?
- Over the last ten years it is unchanged. The long-run trend across the full record is flat.
- Where does this Thailand 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.