Effective tax rates for expenditure based tax incentives - Corporate in Australia

Australia: Effective tax rates for expenditure based tax incentives - Corporate was 22.69 Percentage of taxable income in 2025. ▬ Flat

Latest (2025)
22.69 Percentage of taxable income
Change on year
unchanged
World rank
7th
of 50 countries
All-time high
22.69 Percentage of taxable income
in 2019
All-time low
22.69 Percentage of taxable income
in 2019
Years of data
7
2019–2025

Effective tax rates for expenditure based tax incentives - Corporate in Australia, 2019–2025

05101520252019202220252019: 22.7 Percentage of taxable income2020: 22.7 Percentage of taxable income2021: 22.7 Percentage of taxable income2022: 22.7 Percentage of taxable income2023: 22.7 Percentage of taxable income2024: 22.7 Percentage of taxable income2025: 22.7 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

The most recent figure for effective tax rates for expenditure based tax incentives - corporate in Australia is 22.69 Percentage of taxable income, measured in 2025. That is the highest value across all 7 years on record.

Compared with earlier readings it is unchanged over ten years.

Australia ranks 7th of 50 countries on this measure, in the top quarter.

Effective tax rates for expenditure based tax incentives - Corporate in Australia, year by year

Annual values for Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Effective average tax rate in Australia, 2019 to 2025.
Year Percentage of taxable income Change
2019 22.69 Percentage of taxable income
2020 22.69 Percentage of taxable income +0.0%
2021 22.69 Percentage of taxable income +0.0%
2022 22.69 Percentage of taxable income +0.0%
2023 22.69 Percentage of taxable income +0.0%
2024 22.69 Percentage of taxable income +0.0%
2025 22.69 Percentage of taxable income +0.0%

Australia compared with similar countries

  • Australia's 22.69 Percentage of taxable income is above the median for high income countries, which is 12.71 Percentage of taxable income, 1.8× the median. (40 countries reporting)
  • Australia's 22.69 Percentage of taxable income is above the median for East Asia & Pacific, which is 13.77 Percentage of taxable income, 1.6× the median. (8 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
2010s 22.69 Percentage of taxable income 22.69 Percentage of taxable income 22.69 Percentage of taxable income 1
2020s 22.69 Percentage of taxable income 22.69 Percentage of taxable income 22.69 Percentage of taxable income 6

Countries ranked near Australia

  1. 4 Malta 27.51 Percentage of taxable income compare
  2. 5 Mexico 25.94 Percentage of taxable income compare
  3. 6 India 22.99 Percentage of taxable income compare
  4. 8 Luxembourg 21.89 Percentage of taxable income compare
  5. 9 Israel 21.07 Percentage of taxable income compare
  6. 10 Italy 20.2 Percentage of taxable income compare

See the full ranking of 55 places →

More economy & growth data for Australia

All data for Australia →

Frequently asked questions

What is effective tax rates for expenditure based tax incentives - corporate in Australia?
Effective tax rates for expenditure based tax incentives - corporate in Australia was 22.69 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 Australia?
The highest recorded value was 22.69 Percentage of taxable income in 2019.
What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Australia?
The lowest recorded value was 22.69 Percentage of taxable income in 2019.
How does Australia rank for effective tax rates for expenditure based tax incentives - corporate?
Australia ranks 7th out of 50 countries with data for 2025.
Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Australia?
Over the last ten years it is unchanged. The long-run trend across the full record is flat.
Where does this Australia 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 — Effective average tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates for expenditure based tax incentives - Corporate in Australia. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 14 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-for-expenditure-based-tax-incentives-corporate-tax-statistics/australia/

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About this data

Indicator
Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
55 places, 385 data points, 2019–2025
Last refreshed

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.