Effective tax rates: Corporate tax statistics … expenditure average in India
India: Effective tax rates: Corporate tax statistics … expenditure average was 22.99 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates for expenditure based tax incentives - Corporate in India, 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 India stood at 22.99 Percentage of taxable income.
That represents a change of down 37.9% over ten years.
That places India 6th out of 50 countries with data for 2025, putting it in the top quarter.
Effective tax rates: Corporate tax statistics … expenditure average in India, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | 37.01 Percentage of taxable income | — |
| 2020 | 22.98 Percentage of taxable income | -37.9% |
| 2021 | 22.98 Percentage of taxable income | +0.0% |
| 2022 | 22.98 Percentage of taxable income | +0.0% |
| 2023 | 22.99 Percentage of taxable income | +0.0% |
| 2024 | 22.99 Percentage of taxable income | +0.0% |
| 2025 | 22.99 Percentage of taxable income | +0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 37.01 Percentage of taxable income | 37.01 Percentage of taxable income | 37.01 Percentage of taxable income | 1 |
| 2020s | 22.98 Percentage of taxable income | 22.98 Percentage of taxable income | 22.99 Percentage of taxable income | 6 |
Countries ranked near India
- 3 Costa Rica 27.57 Percentage of taxable income compare
- 4 Malta 27.51 Percentage of taxable income compare
- 5 Mexico 25.94 Percentage of taxable income compare
- 7 Australia 22.69 Percentage of taxable income compare
- 8 Luxembourg 21.89 Percentage of taxable income compare
- 9 Israel 21.07 Percentage of taxable income compare
More economy & growth data for India
- Real gdp growth, annual growth rate 7.31 % change on previous year (2025)
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 5.66 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 6.5 Percent per annum (2029)
- SDRs holdings, US dollar, annual growth rate 5.07 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0047 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 12.83 units per person (2025)
- SDRs holdings, SDR, annual growth rate 0.0511 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.0035 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 9.37 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate 2.33 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in India?
- Effective tax rates for expenditure based tax incentives - corporate in India was 22.99 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 India?
- The highest recorded value was 37.01 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in India?
- The lowest recorded value was 22.98 Percentage of taxable income in 2020.
- How does India rank for effective tax rates for expenditure based tax incentives - corporate?
- India ranks 6th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in India?
- Over the last ten years it is down 37.9%. The long-run trend across the full record is falling.
- Where does this India 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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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.