Effective tax rates: Corporate tax statistics … expenditure Implicit in United States
United States: Effective tax rates: Corporate tax statistics … expenditure Implicit was -3.46 Percentage of taxable income in 2025. ▬ Flat
Effective tax rates for expenditure based tax incentives - Corporate in United States, 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 United States stood at -3.46 Percentage of taxable income.
The figure is up 3.6% on the previous year and down 0.3% over ten years.
That places United States 16th out of 50 countries with data for 2025, putting it in the middle of the range.
Effective tax rates: Corporate tax statistics … expenditure Implicit in United States, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | -3.45 Percentage of taxable income | — |
| 2020 | -3.45 Percentage of taxable income | -0.0% |
| 2021 | -3.45 Percentage of taxable income | -0.0% |
| 2022 | -3.58 Percentage of taxable income | +3.8% |
| 2023 | -3.59 Percentage of taxable income | +0.3% |
| 2024 | -3.59 Percentage of taxable income | -0.0% |
| 2025 | -3.46 Percentage of taxable income | -3.6% |
United States compared with similar countries
- United States's -3.46 Percentage of taxable income is above the median for high income countries, which is -7.82 Percentage of taxable income, 44% of the median. (40 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | -3.45 Percentage of taxable income | -3.45 Percentage of taxable income | -3.45 Percentage of taxable income | 1 |
| 2020s | -3.52 Percentage of taxable income | -3.59 Percentage of taxable income | -3.45 Percentage of taxable income | 6 |
Countries ranked near United States
- 13 Mexico -1.36 Percentage of taxable income compare
- 14 Cyprus -1.46 Percentage of taxable income compare
- 15 Estonia -2.07 Percentage of taxable income compare
- 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
More economy & growth data for United States
- Real gdp growth, annual growth rate -24.2 % change on previous year (2025)
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.63 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.12 Percent per annum (2029)
- SDRs holdings, US dollar, annual growth rate 4.26 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0057 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 509.07 units per person (2025)
- SDRs holdings, SDR, annual growth rate -0.7205 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.0041 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 371.72 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate 0.9623 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in United States?
- Effective tax rates for expenditure based tax incentives - corporate in United States was -3.46 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 States?
- The highest recorded value was -3.45 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in United States?
- The lowest recorded value was -3.59 Percentage of taxable income in 2023.
- How does United States rank for effective tax rates for expenditure based tax incentives - corporate?
- United States ranks 16th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in United States?
- Over the last ten years it is down 0.3%. The long-run trend across the full record is flat.
- Where does this United States 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.