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

Austria: Effective tax rates for expenditure based tax incentives - Corporate was 12.74 Percentage of taxable income in 2025. ▼ Falling

Latest (2025)
12.74 Percentage of taxable income
Change on year
unchanged
World rank
27th
of 50 countries
All-time high
14.67 Percentage of taxable income
in 2019
All-time low
12.74 Percentage of taxable income
in 2024
Years of data
7
2019–2025

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

0510152019202220252019: 14.7 Percentage of taxable income2020: 14.6 Percentage of taxable income2021: 14.6 Percentage of taxable income2022: 14.6 Percentage of taxable income2023: 13.7 Percentage of taxable income2024: 12.7 Percentage of taxable income2025: 12.7 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 Austria is 12.74 Percentage of taxable income, measured in 2025. That is the lowest value across all 7 years on record.

That represents a change of down 13.2% over ten years.

That places Austria 27th 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 Austria, year by year

Annual values for Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Effective average tax rate in Austria, 2019 to 2025.
Year Percentage of taxable income Change
2019 14.67 Percentage of taxable income
2020 14.58 Percentage of taxable income -0.6%
2021 14.58 Percentage of taxable income +0.0%
2022 14.58 Percentage of taxable income +0.0%
2023 13.66 Percentage of taxable income -6.3%
2024 12.74 Percentage of taxable income -6.7%
2025 12.74 Percentage of taxable income +0.0%

Averages by decade

DecadeAverage LowestHighest Years
2010s 14.67 Percentage of taxable income 14.67 Percentage of taxable income 14.67 Percentage of taxable income 1
2020s 13.81 Percentage of taxable income 12.74 Percentage of taxable income 14.58 Percentage of taxable income 6

Countries ranked near Austria

  1. 24 Belgium 15.32 Percentage of taxable income compare
  2. 25 United Kingdom of Great Britain and Northern Ireland 14.46 Percentage of taxable income compare
  3. 26 Sweden 13.12 Percentage of taxable income compare
  4. 28 Finland 12.69 Percentage of taxable income compare
  5. 29 Croatia 12.57 Percentage of taxable income compare
  6. 30 Peru 11.42 Percentage of taxable income compare

See the full ranking of 55 places →

More economy & growth data for Austria

All data for Austria →

Frequently asked questions

What is effective tax rates for expenditure based tax incentives - corporate in Austria?
Effective tax rates for expenditure based tax incentives - corporate in Austria was 12.74 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 Austria?
The highest recorded value was 14.67 Percentage of taxable income in 2019.
What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Austria?
The lowest recorded value was 12.74 Percentage of taxable income in 2024.
How does Austria rank for effective tax rates for expenditure based tax incentives - corporate?
Austria ranks 27th out of 50 countries with data for 2025.
Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Austria?
Over the last ten years it is down 13.2%. The long-run trend across the full record is falling.
Where does this Austria 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 Austria. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 13 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-for-expenditure-based-tax-incentives-corporate-tax-statistics/austria/

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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.