Effective tax rates for expenditure based tax incentives - Corporate in United Kingdom of Great Britain and Northern Ireland
United Kingdom of Great Britain and Northern Ireland: Effective tax rates for expenditure based tax incentives - Corporate was -8.44 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for expenditure based tax incentives - Corporate in United Kingdom of Great Britain and Northern Ireland, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
United Kingdom of Great Britain and Northern Ireland recorded -8.44 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 52.1% over ten years.
That places United Kingdom of Great Britain and Northern Ireland 29th 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 United Kingdom of Great Britain and Northern Ireland, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | -5.55 Percentage of taxable income | — |
| 2020 | -5.92 Percentage of taxable income | +6.7% |
| 2021 | -5.98 Percentage of taxable income | +1.0% |
| 2022 | -5.98 Percentage of taxable income | -0.0% |
| 2023 | -8.44 Percentage of taxable income | +41.1% |
| 2024 | -8.44 Percentage of taxable income | -0.0% |
| 2025 | -8.44 Percentage of taxable income | -0.0% |
United Kingdom of Great Britain and Northern Ireland compared with similar countries
- United Kingdom of Great Britain and Northern Ireland's -8.44 Percentage of taxable income is below the median for high income countries, which is -7.82 Percentage of taxable income, 1.1× the median. (40 countries reporting)
- United Kingdom of Great Britain and Northern Ireland's -8.44 Percentage of taxable income is below the median for Europe & Central Asia, which is -8.4 Percentage of taxable income, 1.0× the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -5.55 Percentage of taxable income | -5.55 Percentage of taxable income | -5.55 Percentage of taxable income | 1 |
| 2020s | -7.2 Percentage of taxable income | -8.44 Percentage of taxable income | -5.92 Percentage of taxable income | 6 |
Countries ranked near United Kingdom of Great Britain and Northern Ireland
- 26 Belgium -7.5 Percentage of taxable income compare
- 27 Japan -8.14 Percentage of taxable income compare
- 28 Austria -8.4 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
- 32 Thailand -9.07 Percentage of taxable income compare
More economy & growth data for United Kingdom of Great Britain and Northern Ireland
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.14 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.42 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 86.93 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0217 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 1,251 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 76.63 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 691.49 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0191 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 1,103 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 22.77 % change on previous year (2025)
All data for United Kingdom of Great Britain and Northern Ireland →
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in United Kingdom of Great Britain and Northern Ireland?
- Effective tax rates for expenditure based tax incentives - corporate in United Kingdom of Great Britain and Northern Ireland was -8.44 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 United Kingdom of Great Britain and Northern Ireland?
- The highest recorded value was -5.55 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in United Kingdom of Great Britain and Northern Ireland?
- The lowest recorded value was -8.44 Percentage of taxable income in 2023.
- How does United Kingdom of Great Britain and Northern Ireland rank for effective tax rates for expenditure based tax incentives - corporate?
- United Kingdom of Great Britain and Northern Ireland ranks 29th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in United Kingdom of Great Britain and Northern Ireland?
- Over the last ten years it is down 52.1%. The long-run trend across the full record is falling.
- Where does this United Kingdom of Great Britain and Northern 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.